Stock dividends, bonus income and corporate bond interest income obtained from fund distribution shall be paid by listed companies and bond issuing enterprises at a rate of 20% when distributing dividends, bonuses and interest to the fund, and the fund shall not withhold and remit personal income tax when distributing dividends, bonuses and interest to individual investors.

Income tax on debt interest income, personal savings deposit interest income and personal stock price difference income obtained from fund distribution will be resumed.