财政部国家税务总局关于对买卖封闭式证券投资基金继续予以免征印花税的通知

财税〔2004〕173号Issued November 5, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.

上海、深圳市财政局、国家税务局: 为支持我国证券市场的健康发展,经研究决定,从2003年1月1日起,继续对投资者(包括个人和机构)买卖封闭式证券投资基金免征印花税。

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