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. (January 23, 2019). https://www.encyclopedia.com/books/international-magazines/securities-exchange-tax
"Securities Exchange Tax." Taxation in China. . Retrieved January 23, 2019 from Encyclopedia.com: https://www.encyclopedia.com/books/international-magazines/securities-exchange-tax
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