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Individual Income TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Notice of the Ministry of Finance, the State Administration of Taxation, and China Securities Regulatory Commission on Continuing to Implement Individual Income Tax Policies for the Interconnection Mechanism for Transactions in the Shanghai and Hong Kong Stock Markets

Document No.:Cai Shui [2017] No.78

Taxes:Individual Income Tax

Date of Promulgation:2017-11-17

IssueDepartment:Ministry of Finance,State Administration of Taxation,China Securities Regulatory Commission

Date of Implementatio:2017-11-01


Finance offices (bureaus), state taxation bureaus, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, the Financial Bureau of Xinjiang Production and Construction Corps., Shanghai Stock Exchange, Shenzhen Stock Exchange, and China Securities Depository and Clearing Corporation Limited:

The individual income tax policies for the interconnection mechanism for transactions in the Shanghai and Hong Kong stock markets (the "Shanghai-Hong Kong Stock Connect") are hereby clarified:

The individual income tax shall continue to be exempted from November 17, 2017 to December 4, 2019 concerning the gains derived from the transfer difference in price from investment made by mainland individual investors in stocks listed on the Stock Exchange of Hong Kong via the Shanghai-Hong Kong Stock Connect. 

Ministry of Finance

State Administration of Taxation

China Securities Regulatory Commission

November 1, 2017

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