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81号文规定,对香港市场投资者通过沪港通投资上交所上市A股取得的转让差价所得暂免征收企业所得税、营业税和个人所得税。同时对内地投资者通过沪港通投资香港联交所上市股票取得的转让差价所得,中国应依照现行规定征税。81号文自2014年11月17日起执行。香港市场投资者(包括企业和个人)投资上交所A股取得的股息红利所得,需缴纳10%的预提所得税。分配股息红利的公司有扣缴义务。
Circular 81 stipulates that enterprises income tax, sales tax and personal income tax shall be exempt from the income from the transfer of shares acquired by Hong Kong market investors through the Shanghai-Hong Kong Stock Connect listed on the Shanghai Stock Exchange. In the meantime, China should be taxed in accordance with the existing provisions on the transfer difference obtained by mainland investors investing in the stocks listed on the Hong Kong Stock Exchange through Shanghai-Hong Kong Stock Connect. Circular 81 is effective as of November 17, 2014. Hong Kong market investors (including businesses and individuals) to invest in the SSE A shares dividends received dividends, are subject to 10% withholding income tax. Companies that distribute dividends are subject to withholding obligations.