Trading of securities, with the exceptions of government-issued bonds, shall be subject to securities transaction tax, in accordance with the provisions of Securities Transaction Tax Act.The securities refer to the so-called bonds issued by governments of all levels, shares issued by companies, corporate bonds, and other securities offered to the public with government approval. Sellers of securities shall pay transaction tax for each transaction at the following rates based on the transaction amount:

1.0.3% for shares or share certificates embodying the right to shares issued by companies.

2.0.1% for corporate bonds and other securities approved by the government.（A ten-year securities transaction tax  shall be exempted for corporate bonds , finance bonds  and the bond ETF benefit certificate negotiable  as of 1 January 2017.）

　　The reporting period: Transaction tax shall be collected by the collecting agent on the date of transaction according to the tax rate specified and paid to the national treasury on the following day.