According to Article 2 of the Notice on Certain Preferential Policies for Enterprise Income Tax, preferential policies to encourage the development of securities investment funds

(1) The income obtained by securities investment funds from the securities market, including the price difference income from buying and selling stocks and bonds, dividend income from equity, interest income from bonds and other income, will not be levied for the time being.

(2) No enterprise income tax is levied on the income obtained by investors from the distribution of securities investment funds.

(3) No enterprise income tax will be levied on the difference income of securities investment fund managers who use funds to buy and sell stocks and bonds.

Extended data:

Article 22 of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * The taxable amount is the balance of the taxable income of the enterprise multiplied by the applicable tax rate, after deducting the tax exempted or credited according to the preferential tax provisions of this Law. ?

Article 23 The income tax paid abroad by an enterprise on the following income may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated in accordance with the provisions of this Law; The part exceeding the credit limit can be offset by the balance of the annual credit limit after deducting the tax payable in the current year in the next five years.

(1) Taxable income obtained by resident enterprises from outside China; ?

(2) Non-resident enterprises set up institutions and places in China, and obtained taxable income that occurred outside China but was actually related to the institutions and places. ?

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on Some Preferential Policies for Enterprise Income Tax