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财政部 税务总局 中国证监会公告2023年第26号<br>
为支持原油等货物期货市场对外开放,现将有关个人所得税政策公告如下:<br>
一、对境外个人投资者投资经国务院批准对外开放的中国境内原油等货物期货品种取得的所得,暂免征收个人所得税。<br>
二、本公告执行至2027年12月31日。<br>
特此公告。<br>
财政部 税务总局 中国证监会<br>
2023年8月21日