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最近,为落实国务院《关于全国中小企业股份转让系统有关问题的决定》精神,财政部、国家税务总局印发了《关于在全国中小企业股份转让系统转让股票有关证券(股票)交易印花税政策的通知》(财税[2014]47号)。《通知》明确,在全国中小企业股份转让系统买卖、继承、赠与股票所书立的股权转让书
Recently, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Policy on Stamp Duty on the Transfer of Equity Related Securities (Equities) in the National System of Small and Medium Sized Enterprises for Share Transfer in the State Council in order to implement the Decision of the State Council on Relevant Issues Concerning the Share Transfer System of Small and Medium Enterprises in the PRC (Cai Shui [2014] No. 47). “Notice” clearly in the national share transfer system for the sale of small and medium-sized enterprise shareholding system, inheritance, gift shares booked equity transfer