Announcement on Continuing the Implementation of Individual Income Tax Policies Related to the Shanghai-Hong Kong and Shenzhen-Hong Kong Stock Market Trading Interconnection Mechanisms and the Mutual Recognition of Funds between the Mainland and Hong Kong
财政部税务总局证监会关于继续执行沪港、深港股票市场交易互联互通机制和内地与香港基金互认有关个人所得税政策的公告
This announcement extends the temporary exemption of individual income tax on capital gains derived by mainland individual investors from trading Hong Kong-listed stocks via the Shanghai-Hong Kong and Shenzhen-Hong Kong Stock Connect programs and from trading Hong Kong fund shares under the mutual recognition of funds scheme, effective from December 5, 2019 to December 31, 2022.