Income tax (1) Personal income tax will not be levied on the difference income of individual investors buying and selling fund shares until the personal income tax on the difference income of buying and selling stocks is resumed. (2) Stock dividend income and corporate bond interest income obtained by individual investors from fund distribution shall be withheld and remitted by listed companies, bond issuing enterprises and banks when they pay the above income to the fund. The income from dividends distributed by securities investment funds from listed companies shall be implemented in accordance with the above Notice on Relevant Issues Concerning Individual Income Tax Policies on Dividends and Dividends of Listed Companies. Individual income tax is not levied on the income obtained by individual investors from fund distribution. (3) No income tax will be levied on individual investors for the time being, and it will be implemented after the debt interest income and the individual stock exchange can resume collection. (4) Individual income tax shall be levied according to the current tax law on the differential income of corporate bonds obtained by individual investors from closed-end fund issuance. (5) Individual income tax will not be levied on the difference income obtained by individual investors from purchasing and redeeming fund shares until the individual income tax on the difference income from buying and selling stocks is resumed. (6) Income from the transfer difference obtained by individual investors from 201512 to 20 18 12 l7 through mutual recognition of funds in the Mainland is temporarily exempted from personal income tax for three years. (7) The income obtained by individual investors in the Mainland through mutual recognition and distribution of Hong Kong funds shall be withheld and remitted by the agents of Hong Kong funds in the Mainland at a rate of 20%.