论文部分内容阅读
国家税务总局公告2014年第60号为妥善解决证券市场创新业务带来的证券交易印花税征收管理和税收票证管理问题,方便纳税人办理涉税事宜,保障纳税人对税款缴纳情况的知情权和取得完税凭证,根据《税收票证管理办法》(国家税务总局令第28号)的规定,现将证券交易印花税完税凭证有关问题公告如下:证券交易场所和证券登记结算机构扣缴证券交易印花税,应当在证券公司给参与集中交易的投资者开具的“成交过户交割凭
State Administration of Taxation Announcement No. 60 of 2014 In order to properly solve the issue of stamp duty management and tax receipt management of securities transactions brought by the securities market innovation business, it is convenient for taxpayers to handle tax-related matters, protect taxpayers’ right to information on tax payment and According to the provisions of the Measures for the Administration of Tax Tickets (No. 28 of the State Administration of Taxation), the relevant issues of stamp duty tax receipts on securities transactions are hereby announced as follows: Stock exchange stamp duty with securities registration and clearing institutions and securities registration and clearing institutions withholding upon securities transactions shall, In securities companies to participate in the trading of investors issued by the ”transfer of the transaction transfer settlement