Notice on Temporary Exemption of Enterprise Income Tax on Income from Transfer of Equity Investment Assets Such as Stocks Obtained by QFII and RQFII in China

This notice, jointly issued by the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission, temporarily exempts QFII and RQFII from enterprise income tax on income derived from the transfer of equity investment assets such as stocks sourced from within China, effective from November 17, 2014.