Ministry of Finance, State Administration of Taxation and China Securities Regulatory Commission, Circular on Tax Policies Relevant to the Pilot Project for the Mechanisms to Provide Mutual Trading Access Between the Shanghai and Hong Kong Stock Markets

财政部、国家税务总局、中国证券监督管理委员会关于沪港股票市场交易互联互通机制试点有关税收政策的通知

Investors in Shanghai-Hong Kong Stock Connect exempted from income tax and business tax provisionally.

Issued: October 31 2014

 

Effective: November 17 2014

Main contents: The income derived from the price differential when individual investors from the mainland transfer stocks listed on the Stock Exchange of Hong Kong that they invested in through the Shanghai-Hong Kong Stock Connect shall provisionally be exempt from individual income tax between November 17 2014 and November 16 2017.

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