Announcement on Extending the Implementation of Individual Income Tax Policies Related to the Shanghai-Hong Kong and Shenzhen-Hong Kong Stock Market Trading Connectivity Mechanisms and the Mainland-Hong Kong Mutual Recognition of Funds

This announcement extends the temporary exemption of individual income tax on capital gains from cross-border stock and fund transactions under the Shanghai-Hong Kong and Shenzhen-Hong Kong Stock Connect programs and the Mainland-Hong Kong Mutual Recognition of Funds scheme, effective until December 31, 2027.