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Announcement of the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission on Continuing the Implementation of Relevant Tax Policies Involved during the Implementation of the Pilot Program of Issuance of Depositary Receipts within China by Innovative Enterprises
[Effective]
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财政部、税务总局、中国证监会关于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的公告
[现行有效]
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【法宝引证码】
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Issuing authority：
Instrumentalities of the State Council,All Ministries,Ministry of Finance,All Administrations,State Taxation Administration,All Commissions,China Securities Regulatory Commission
- Document Number：
Announcement No. 8 [2026] of the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission
- Date issued：
01-14-2026
- Effective date:
01-14-2026
- Level of Authority:
Departmental Regulatory Documents
- Area of Law:Taxation,Taxation,Taxation,Taxation,Securities
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| Announcement of the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission on Continuing the Implementation of Relevant Tax Policies Involved during the Implementation of the Pilot Program of Issuance of Depositary Receipts within China by Innovative Enterprises | | 财政部、税务总局、中国证监会关于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的公告 |
| (Announcement No. 8 [2026] of the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission) | | 财政部、税务总局、中国证监会公告2026年第8号 |
| For the purpose of continuing supporting the implementation of the innovation-driven development strategy, relevant tax policies involved during the implementation of the pilot program of issuance of depositary receipts within China by innovative enterprises (hereinafter referred to as “innovative enterprises' CDRs”) are hereby announced as follows: | | 为继续支持实施创新驱动发展战略，现将创新企业境内发行存托凭证（以下称创新企业CDR）试点阶段涉及的有关税收政策公告如下： |
| I. Individual Income Tax Policies | | 一、个人所得税政策 |
| 1. From January 1, 2026, to December 31, 2027, the price difference income obtained by individual investors from the transfer of innovative enterprises' CDRs shall be temporarily exempt from individual income tax. | | 1.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。 |
| 2. From January 1, 2026, to December 31, 2027, the dividend and bonus income obtained by individual investors from holding innovative enterprises' CDRs shall be subject to the differentiated individual income tax policies on dividends and bonuses. The specific matters shall be governed, mutatis mutandis, by the relevant provisions of the Notice by the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission of Issues Concerning the Implementation of the Differentiated Individual Income Tax Policies on the Dividends and Bonuses of Listed Companies (No. 85 [2012], MOF) and the Notice by the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission of Issues Concerning the Differentiated Individual Income Tax Policies on the Dividends and Bonuses of Listed Companies (No. 101 [2015], MOF), and innovative enterprises' depositary institutions within China shall withhold the taxes, and make detailed declaration for all taxpayers and in full amount to the tax authorities at the places where the depositary institutions are located. Where taxes on the dividends and bonuses obtained by individual investors have been paid abroad, such taxes may be credited in accordance with the relevant provisions of the Individual Income Tax Law and the bilateral tax agreements (arrangements). | | 2.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，具体参照《财政部 国家税务总局 证监会关于实施上市公司股息红利差别化个人所得税政策有关问题的通知》（财税〔2012〕85号）、《财政部 国家税务总局 证监会关于上市公司股息红利差别化个人所得税政策有关问题的通知》（财税〔2015〕101号）的相关规定执行，由创新企业在其境内的存托机构代扣代缴税款，并向存托机构所在地税务机关办理全员全额明细申报。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。 |
| ．．．．．． | | ．．．．．． |
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