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Tax Incentives for Securities Investment Funds

[2009-01-06 13:47:26]

Income derived by securities investment funds from the securities market (including gain from sales of stocks and bonds, dividend or bonus from stocks, interest of bonds, etc) is temporarily exempt from CIT. 

Income derived by investors from distribution from securities investment funds is temporarily exempt from CIT. 

Gain derived by fund managers from trading of stocks and bonds using the securities investment funds is temporarily exempt from CIT.
Source: www.xm-n-tax.gov.cn
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