各证券公司、B股托管银行：
根据财政部2001年11月关于“调整证券（股票）交易印花税税率的通知”的有关精神，本公司决定自2002年9月1日起，对因继承、赠与、财产分割等原因引起的B股非交易过户，向过户双方分别按2‰的税率征收证券（股票）交易印花税。现将有关事项通知如下：
1、印花税按美元计算，计算公式：
印花税金额=过户股数*当日开盘价格*印花税率，若当日无开盘价格，则使用前—交易日收盘价。
2、过户双方应缴印花税均通过股票过入方的证券公司或托管银行代缴，其缴纳方式和时间与B股非交易过户手续费相同；
3、本公司对原日终发送的非交易过户确认文件（BD1）的数据格式进行相应修改，增加“印花税”和“其他费用”两个字段，修改后的BD1文件数据接口规范详见附件，其中“印花税”字段显示印花税金额，“其他费用”字段属备用字段，暂不使用；
4、B股非交易过户手续费及其收取方式不变。
请务必在9月1日前做好有关准备工作，保证业务的顺利开展及业务数据的正常处理。如有疑问，请及时与本公司联系。
联系电话：021—68736456，58739792
本通知以中文版本为准，英文版本仅供参考。
中国证券登记结算有限责任公司上海分公司
二○○二年七月十二日
附件：BD1文件数据接口规范
NO
字段名
类型
长度
说明
1
DATE
Character
8
日期
2
REF_NO
Numeric
9，0
序号
3
APPLY_CP
Character
5
申请结算会员（付费方）
4
INV_CODE
Character
10
证券帐户代码
5
CP_CODE
Character
5
结算会员代码
6
SEC_CODE
Character
6
证券代码
7
VOLUME
Numeric
10，0
过户数量
8
DLV_RCV
Character
1
过入或过出
9
STAMP_DUTY
Numeric
12，2
印花税，由本公司代缴税务机
关
10
TRANSF_FEE
Numeric
12，2
过户费用，由本公司收取
11
OTHER_FEE
Numeric
12，2
其他费用，备用字段
12
NOTE
Character
20
备注
8．数据说明：
“过入或过出”：‘D’表示过出，‘R’表示过入。
Notice on levying Stamp duty on B Share Non-trade Transfer resulted from inheritance and donation
Dear B Share clearing participants，
According to the notification proclaimed by the ministry of Finance in November of 2001，named as Trade Tax Rate Adjustment Notification，We determine to levy securities trade stamp duty on non-trade related B-share transfer resulted from inheritance，donation，property partition，or other behaviors，both transferor and transferee being imposed tax by 2‰ rate．Related items are as below：
1、Stamp duty is calculated by US dollars．
The sum of stamp duty=（transfer volume）Ⅹ（open quotation price of trade day）Ⅹ（stamp duty rate）．If no open quotation price of trade day is available，then use closing quotation price of the day before trade day as an alternative．
2、Payable stamp duty of both transferor and transferee is paid via transferee’s clearing participant．The way and the time of payment is the same as that of B-share non-trade transfer-fee．
3、“Non-trade Transfer Confirmation” file（BD1）is modified accordingly．That is，two fields of “Stamp duty” and “other charges” are added，the former one showing the sum of the stamp duty and the latter one being a standby and will not be used recently．（See the attachment）
4、The calculation and levy way of B-share non-trade transfer-fee remains the same．
Before 1（st上标），September，please make all preparation to ensure that both business processing and data dealing operate smoothly．Should you have any questions，please feel free to contact our company．
Contact number：021—68736456，58739792
Please take Chinese as official language．English version of this notice is for reference only．
Attachment：Name and Format of BD1 Files
China Securities Depository and Clearing Co．，Ltd．Shanghai Branch
10（th上标），July 2002
Attachment： Name and Format of BD1 Files
1．file name：BD1×××××．mdd（×××××being the CP code）
2．Content：Non-trade transfer data generated by the depository system on the transfer date
3．Receiving party：All clearing participants concerned
4．Sending method：Dial-up system
5．Sending destination：Participant’s PROP mailbox
6．Sending time：after day-end processing
7．Frequency：Daily
8．Data structure：Standard DBF format of Foxpro2．5
FIELD NAME TYPE LENGTH DESCRIPTION
NO
Name of field
type
length
Remark
1
DATE
Character
8
Transfer Date
2
REF_NO
Numeric
9，0
Reference number
3
APPLY_CP
Character
5
Applicant（payer）
4
INV_CODE
Character
10
InveStor code
5
CP_CODE
Character
5
Clearing partiCipant code
6
SEC_CODE
Character
6
Security code
7
VOLUME
Numeric
10，0
Transfer volume
8
DLV_RCV
Character
1
Deliver or receiver
9
STAMP_DUTY
Numeric
12，2
Stamp duty，levied by tax
bureau via our company
10
TRANSF_FEE
Numeric
12，2
Transfer fee，levied by our
company
11
OTHER_FEE
Numeric
12，2
Other fee，a standby item
12
NOTE
Character
20
Note
BD1（B股非交易过户过户确认数据）
1．数据库名：BD1×××××．MDD（×××××为结算会员代码）
2．数据内容：当天处理的非交易过户数据。
3．文件生成单位：非交易过户的过入、过出、申请方的结算会员。
4．发送目标：结算会员信箱。
5．发送时间：每一交易日日终后发送。
6．发送周期：每一交易日。
7．数据格式：FOXPRO2．5下的标准DBF格式
9．Data details
DLV_RCV：D stands for delivery，R stands for receiving
