中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900068022
日体改函生〔1994〕63号

Letter of the State Administration of Taxation on Tax Issues Concerning Dividends Received by Foreign Individuals from Shares of Chinese Domestic Listed Companies

国家税务总局关于外籍个人持有中国境内上市公司股票所取得的股息有关税收问题的函

Issuer
—
Date
1994-07-26
Instrument
reply
Cited by
0
This document confirms that foreign individuals holding B-shares or overseas shares (including H-shares) are temporarily exempt from individual income tax on dividends obtained from Chinese domestic enterprises issuing such shares, reaffirming the policy set forth in Guo Shui Fa [1993] No. 45.
Full text · 原文 261 字
国家体改委、国家证券委、中国证监会：<br> 1994年6月28日体改函生〔1994〕63号《关于印发〈企业到境外上市工作经验座谈会会议纪要〉的通知》收悉。关于《企业到境外上市工作经验座谈会会议纪要》中提出的H股、B股的股利分配继续免缴个人所得税问题，我局曾以国税发〔1993〕45号《国家税务总局关于外商投资企业、外国企业和外籍个人取得股票（股权）转让收益和股息所得税收问题的通知》明确：对持有B股或海外股（包括H股）的外籍个人，从发行该B股或海外股的中国境内企业所取得的股息（红利）所得，暂免征收个人所得税。目前仍按此文执行。