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內地印花稅法獲通過 明年7月起施行
十三屆全國人大常委會第二十九次會議今日下午表決通過印花稅法,自2022年7月1日起施行。

1988年8月6日國務院發布的《中華人民共和國印花稅暫行條例》將同時廢止。

草案一審稿總體上保持現行稅制框架和稅負水平基本不變,將印花稅暫行條例和證券交易印花稅有關規定上升為法律。

草案二審稿總體上維持現行稅制框架不變,適當降低稅率,擬將「商標專用權、著作權、專利權、專有技術使用權轉讓書據」的稅率由萬分之五降低至萬分之三,進一步落實減稅降費,支持創新發展,鼓勵知識產權實施應用。

至於外界關注的證券交易印花稅稅率,根據草案二審稿,證券交易印花稅稅率及優惠政策依然保持不變,即按照證券交易成交金額的千分之一,且只對證券交易的出讓方徵收,不對受讓方徵收。

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