Circular on Tax Policies Relevant to the Mainland-Hong Kong Mutual Recognition of Funds

关于内地与香港基金互认有关税收政策的通知

Income, business and stamp taxes clarified for mainland-Hong Kong MRF.

(Issued by the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on December 14 2015 and effective as of December 18 2015.)

(财政部、国家税务总局、中国证券监督管理委员会于二零一五年十二月十四日发布，自二零一五年十二月十八日起执行。)

Cai Shui [2015] No.125

财税〔2015〕125号

Finance departments (bureaus), offices of the State Administration of Taxation and local taxation bureaus of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Finance Bureau of the Xingjiang Production and Construction Corp, the Shanghai and Shenzhen Stock Exchanges and the China Securities Depository and Clearing Corporation Limited:

各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局，上海、深圳证券交易所，中国证券登记结算公司：

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