中华人民共和国印花税法Article 7In force证券交易无转让价格的,按照办理过户登记手续时该证券前一个交易日收盘价计算确定计税依据;无收盘价的,按照证券面值计算确定计税依据。Laws · NPC Standing Committee · In force from July 1, 2022Article 6Back to full textArticle 8