Notice of the State Taxation Administration on Approval Matters Concerning the Temporary Exemption from Securities (Stock) Transaction Stamp Tax on the Gratuitous Transfer of State-Owned Shares in Listed Companies
国家税务总局关于办理上市公司国有股权无偿转让暂不征收证券(股票)交易印花税有关审批事项的通知
This notice amends the application procedures for the temporary exemption from stamp tax on gratuitous transfers of state-owned shares in listed companies, replacing the requirement for a formal application report with a filing process with the China Securities Depository and Clearing Corporation.