Securities Exchange Tax
26 Securities Exchange Tax
This tax is levied on chargeable securities (e.g., shares, bonds).
In accordance with the objectives outlined by the Industrial and Commercial Tax Reform Plan drafted by the State Administration of Taxation and approved by the State Council on December 25, 1993, China will, at the appropriate time, levy Securities Exchange Tax on the country's stock exchanges instead of Stamp Tax.
"Securities Exchange Tax." Taxation in China. . Encyclopedia.com. (April 21, 2019). https://www.encyclopedia.com/books/international-magazines/securities-exchange-tax
"Securities Exchange Tax." Taxation in China. . Retrieved April 21, 2019 from Encyclopedia.com: https://www.encyclopedia.com/books/international-magazines/securities-exchange-tax
Encyclopedia.com gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).
Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.
Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, Encyclopedia.com cannot guarantee each citation it generates. Therefore, it’s best to use Encyclopedia.com citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:
Modern Language Association
The Chicago Manual of Style
American Psychological Association
- Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most Encyclopedia.com content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
- In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.