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2026-01-21
Three Departments Extend Tax Policies for the Pilot Phase of Domestic Issuance of Depositary Receipts by Innovative Enterprises
三部门延续实施创新企业境内发行存托凭证试点阶段有关税收政策
新华社
xinhua
The Ministry of Finance, the State Taxation Administration, and the China Securities Regulatory Commission announced the extension of tax policies for the pilot phase of innovative enterprises issuing Chinese Depositary Receipts (CDRs) domestically, effective from January 1, 2026 to December 31, 2027, including temporary exemption of individual income tax on capital gains from CDR transfers and differentiated individual income tax policies on dividends.
Document Text
291 characters
  财政部、税务总局、中国证监会1月21日对外发布公告称，延续实施创新企业境内发行存托凭证（以下称创新企业CDR）试点阶段有关税收政策。<br>
  公告称，自2026年1月1日至2027年12月31日，对个人投资者转让创新企业CDR取得的差价所得，暂免征收个人所得税。自2026年1月1日至2027年12月31日，对个人投资者持有创新企业CDR取得的股息红利所得，实施股息红利差别化个人所得税政策。对于个人投资者取得的股息红利在境外已缴纳的税款，可按照个人所得税法以及双边税收协定（安排）的相关规定予以抵免。公告还明确了相关企业所得税、增值税政策。
Topics
tax policy
capital markets
innovative enterprises
Metadata
| Publisher | 新华社 |
| Site | xinhua |
| Date | 2026-01-21 |
| Category | report |
| Policy Area | 税收政策 |
| CMS Category | 媒体报道 |
| Keywords | 税收 |
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