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Three Departments Renew Individual Income Tax Policy on Mainland-Hong Kong Mutual Recognition of Funds


[CLI Code] CLI.N.93315(EN) 

  • Subject: Legal system
  • Keywords:mainland and Hong Kong; mutual recognition of funds; individual income tax
  • Release Date:01-03-2019
  • Source:Pkulaw
  • Category: Legislative Updates
  • On December 18, 2018, the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission (CSRC) issued the Notice on Continuing to Implement the Individual Income Tax Policy for the Mainland-Hong Kong Mutual Recognition of Funds.
  • 2018年12月18日,财政部、国家税务总局、证监会发布《关于继续执行内地与香港基金互认有关个人所得税政策的通知》。
  • According to the Notice, the income derived from the spread obtained by mainland individual investors from the trading of Hong Kong fund shares through the mutual recognition of funds should be temporarily exempted from the individual income tax as before during the period from December 18, 2018 to December 4, 2019.
  • 《通知》表示,对内地个人投资者通过基金互认买卖香港基金份额取得的转让差价所得,自2018年12月18日起至2019年12月4日止,继续暂免征收个人所得税。
  • For the purpose of this Notice, “mutual recogition of funds” means the sale of the mainland funds or Hong Kong funds approved by the Securities and Futures Commission of Hong Kong (SFC) or registered with the CSRC to the general public within the jurisdictions of both sides.
  • 基金互认,是指内地基金或香港基金经香港证监会认可或中国证监会注册,在双方司法管辖区内向公众销售。
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