Q：
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When the company handles a cash capital increase, some shareholders give up their right to subscribe for new shares and have others subscribe instead. Do they have to pay securities transaction tax?
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A：
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The company handles cash capital increase, and some shareholders give up the right to subscribe for new shares and have others subscribe instead. This is not yet a securities transaction and should not be subject to securities transaction tax.
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Q：
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Do I need to pay securities transaction tax when inheriting or donating securities such as stocks?
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A：
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Pursuant to the provisions of the third notice for the implementation of the Securities Transaction Tax Regulations, securities acquired through inheritance or gift are not considered transactions and are exempt from securities transaction tax.
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Q：
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Are there any restrictions on direct private trading of listed company stocks?
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A：
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According to Article 150 of the Securities and Exchange Law, the direct transfer between private individuals shall not exceed the amount of one transaction unit of the securities, and the interval between two transfers shall not be less than 3 months.
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Q：
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Do I need to pay securities transaction tax if I use the shares in the inheritance to offset the inheritance tax?
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A：
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If the estate taxpayer has been approved to offset the estate tax payable with stocks or other securities in the estate, the offsetting behavior of the securities is not within the scope of the collection of securities transaction tax regulations, and there should be no taxation The issue of securities transaction taxation.
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Q：
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Does the warrant issuer need to pay securities transaction tax on the price obtained from the issuance of the warrant?
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A：
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According to the provisions of the Second Notice for the Implementation of the Securities Transaction Tax Regulations, the price obtained from the issuance of subscription warrants is not a transaction and should be exempt from securities transaction tax.
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FAQ
