（December 16， 1996）
颁布日期：19961216 　实施日期：19961216 　颁布单位：国务院

Since the implementation of the reform and opening up policy， there has been a big boom in the securities market with a constant expansion in the scale of dealing in securities and relatively big increase in stamp tax for dealing insecurities. With a view to further standardizing the securities market， handling the relations of distribution between the central and local governments in a satisfactory manner and enhancing the macro-control power of the central government， the State Council hereby decides that as of January 1， 1997， the sharing ratio of stamp tax for dealing insecurities shall be adjusted to be 80% thereof for the central government and 20% thereof for the local governments from the existing equal sharing of 50% thereof each for the central government and the local governments respectively. All regions and departments concerned shall， proceeding from the overall interests of the country， continue to do a good job of collection and management of stamp tax for dealing in securities and further promote the healthy development of the securities market of the country.