There is no stamp duty on the transactions of 1, LOF fund, ETF fund and 159902 small and medium-sized board fund, only the stock transactions have stamp duty.

2. Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.