Ministry of Finance and State Administration of Taxation, Questions Concerning Tax on Securities Investment Funds Circular

财政部、国家税务总局关于证券投资基金税收问题的通知

June 02, 2001 | BY

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Issued: April 10 2001Main contents: The Circular extends, to December 31 2003, the suspension of the levy of business tax on gains from buying and selling…

Clp Reference: 3200/01.04.10 Promulgated: 2001-04-10

Issued: April 10 2001

Main contents: The Circular extends, to December 31 2003, the suspension of the levy of business tax on gains from buying and selling stocks and bonds by fund managers using the funds. It also extends, to December 31 2001, the suspension of the levy of stamp tax on investment in fund units.
Related legislation: Questions Concerning Tax on Securities Investment Funds Circular, Aug 6 1998, CLP 1998 No.10 p13 and Questions Concerning Stamp Tax on Buying and Selling of Securities Investment Fund Units Reply, 2000

clp reference:3200/01.04.10promulgated:2001-04-10

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