一、《财政部、国家税务总局关于股权分置试点改革有关税收政策问题的通知》(财税[2005]103号,自2005年6月13日起执行)该文件是为了配合上市公司股权分置改革而出台的税收优惠政策。文件规定:第一,股权分置改革过程中因非流通股股东向流通股股东支付对价而发生的股权转让,暂免征收印花税。第二,股权分置改革中非流通股股东通过对价方式向流通股股东支付的股 I. Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Taxation Policies on the Share Reform Pilot Reform (Cai Shui [2005] No. 103, implemented as of June 13, 2005) This document is prepared in compliance with the requirements of the shareholding structure Tax reform preferential policies introduced. The document states: First, stamp duty shall be exempt from equity transfer arising from the consideration paid by non-tradable shareholders to holders of tradable shares during the split share structure reform. Second, the non-tradable shareholders in the non-tradable shares reform should pay the tradable shares