股票印花税

1
capital duty
... capital duty 股票印花税 capital duty 必须缴纳的印花税;股票印花税 capital element 资本因素 ...
2
Stamp Duty
股票印花税(Stamp Duty)以股票的票面价值为计税按照。因为股票可以溢价发行，因而.

短语

1
股票交易印花税
stamp duty on stock transfers ; stamp tax for stock transaction ; stamp duty on stock transactions

1
有些州的法规对股票销售征收特种税，通常是以印花税的形式征收。
Some state statutes impose special taxes, usually in the form of stamp tax, on sales of stock.
2
交易形式主要是电子交易，因此可以直接在交易资金中扣除，而英国早已实行对股票交易征收小额印花税。
Trading is largely electronic, so it could be deducted at source, and the UK already imposes a small stamp duty on share transactions.
3
加速追踪产品在伦敦证券市场挂牌交易，可以像普通股票一样委托股票经纪人买卖，并具有无须缴纳印花税的优点。
Accelerated Trackers are listed on the London stock market and are dealt just like ordinary shares through a stockbroker, although with the advantage that no stamp duty is payable when buying.

股票印花税
指对新发行的各种形式的股票征收的印花税。以发行股票的有限公司为纳税人，主要包括有限保险公司和有限银行公司。股票印花税以股票的票面价值为计税依据。在中华人民共和国境内书立、领受《中华人民共和国印花税暂行条例》所列举凭证的单位和个人，都是印花税的纳税义务人，应当按照规定缴纳印花税。印花税有从价计征和从量计征两种征收方式。

点击反馈