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.

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(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。)

财税〔2015〕125号

Cai Shui

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: