Ministry of Finance, State Administration of Taxation and China Securities Regulatory Commission, Circular on the Issue of Provisionally Exempting the Proceeds Derived in China by QFIIs and RQFIIs from the Transfer of Stocks and Other Such Equity Investment Assets from Enterprise Income Tax

财政部、国家税务总局、中国证券监督管理委员会关于QFII和RQFII取得中国境内的股票等权益性投资资产转让所得暂免征收企业所得税问题的通知

QFIIs exempted from income tax related to Shanghai-Hong Kong Stock Connect.