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近期,财政部、国家税务总局、证监会联合下发《关于内地与香港基金互认有关税收政策的通知》(下称《通知》),明确了内地香港互认基金的税收政策。根据《通知》,内地个人投资者买卖香港互认基金份额,其价差所得在3年内暂免征收个所税,通过基金分配取得的收益扣缴20%个所税。《通知》分别就内地投资者、香港市场投资者购买基金互认产品时,
Recently, the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission jointly issued the “Circular on the Mutual Recognition of Tax Policies between the Mainland and Hong Kong Funds” (the “Circular”), which clarifies the taxation policies for Mainland Mutual Recognized Funds in the Mainland. According to the Circular, individual mainland investors trading Hong Kong mutual recognition of mutual fund share, the spread of income in a three-year temporary exemption from levying a tax, income distribution through the fund withholding 20% of the tax. When the Notice separately refers to the Mutual Recognition of Mutual Recognition Products purchased by mainland investors and Hong Kong market investors,