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中国证券登记结算有限责任公司上海分公司关于对因继承、赠与等引起的B股过户征收证券交易印花税的通知

　　　
　STAMP_DUTY　
　　　　　　　		　Numeric　
　　　　　　		　12，2
　印花税，由本公司代缴税务机
　关
　10　　TRANSF_FEE　　Numeric　 　12，2　 　过户费用，由本公司收取　　　
　11　　OTHER_FEE　 　Numeric　 　12，2　 　其他费用，备用字段　　　　　
　12　　NOTE　　　　　Character 　20　　　　备注　　　　　　　　　　　　

　　8．数据说明：
　　“过入或过出”：‘D’表示过出，‘R’表示过入。
　　Notice on levying Stamp duty on B Share Non-trade Transfer resulted from inheritance and donation

　　Dear B Share clearing participants，

　　According to the notification proclaimed by the ministry of Finance in November of 2001，named as Trade Tax Rate Adjustment Notification，We determine to levy securities trade stamp duty on non-trade related B-share transfer resulted from inheritance，donation，property partition，or other behaviors，both transferor and transferee being imposed tax by 2‰ rate．Related items are as below：
　　1、Stamp duty is calculated by US dollars．
　　The sum of stamp duty＝（transfer volume）Ⅹ（open quotation price of trade day）Ⅹ（stamp duty rate）．If no open quotation price of trade day is available，then use closing quotation price of the day before trade day as an alternative．
　　2、Payable stamp duty of both transferor and transferee is paid via transferee’s clearing participant．The way and the time of payment is the same as that of B-share non-trade transfer-fee．
　　3、“Non-trade Transfer Confirmation” file（BD1）is modified accordingly．That is，two fields of “Stamp duty” and “other charges” are added，the former one showing the sum of the stamp duty and the latter one being a standby and will not be used recently．（See the attachment）


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