Reply of the State Administration of Taxation on the Collection of Individual Income Tax on Rebate Income Received by Shareholders from Securities Companies
国家税务总局关于股民从证券公司取得的回扣收入征收个人所得税问题的批复
This document is a tax policy reply that has been abolished as of January 1, 2019, based on the announcement by the Ministry of Finance and the State Administration of Taxation regarding the application of individual income tax to certain incomes.