中国政策档案 Governance Archive HOLDINGS 223,932 · FONDS 106
Record · chinatax ACC. 900062557

Announcement of the Ministry of Finance, State Taxation Administration, and China Securities Regulatory Commission on Extending the Implementation of Individual Income Tax Policies Supporting the Opening of the Crude Oil and Other Commodity Futures Market

财政部税务总局中国证监会关于延续实施支持原油等货物期货市场对外开放个人所得税政策的公告

Issuer
Date
2023-08-21
Instrument
announcement
Cited by
0
This announcement extends the temporary exemption of individual income tax on gains derived by foreign individual investors from investing in China's domestically opened crude oil and other commodity futures products, effective until December 31, 2027.
Full text · 原文 158 字
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> 财政部 税务总局 中国证监会<br> 2023年8月21日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考