Ministry of Finance and State Administration of Taxation, Taxation Policy on Securities Investment Funds Circular

财政部、国家税务总局关于证券投资基金税收政策的通知

June 02, 2004 | BY

clpstaff &clp articles

Promulgated: April 30 2004Effective: January 1 2004Main contents: From January 1 2004 onwards, income brought about by the price difference involving the…

Clp Reference: 3200/04.04.30 Promulgated: 2004-04-30 Effective: 2004-01-01

Promulgated: April 30 2004
Effective: January 1 2004

Main contents: From January 1 2004 onwards, income brought about by the price difference involving the use of securities investment funds (closed-end securities investment funds and open-ended securities investment funds) by the fund manager in buying and selling of stocks and bonds will continue to be exempted from business tax and enterprise income tax.

clp reference:3200/04.04.30promulgated:2004-04-30effective:2004-01-01

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