财税[2005]11号

颁布日期：20050124 　实施日期：20050124 　颁布单位：财政部、 国家税务总局

　　Cai Shui [2005] No. 11

　　Shanghai Municipal Financial Administration， Shanghai Municipal Administration of State Taxation¹， Shenzhen Municipal Financial Administration， Shenzhen Municipal office of State Taxation， Shanghai Stock Exchange， and Shenzhen Stock Exchange：

　　Upon the approval of the State Council， the stamp tax rate of securities （stock） transaction is decided² to be adjusted from January 24， 2005. For those who deal in， inherit or donate the documentation of transfer of the stock right of A and B shares， both parties who sign the documentation shall pay stamp tax of the securities （stock） transaction according to the rate of l‰。

　　Please implement³ it accordingly.

　　the Ministry of Finance

　　the State Administration of Taxation

　　January 24， 2005