According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1 No.2). 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.

Therefore, the enterprise income tax will not be levied on dividends obtained by enterprises from purchasing funds from banks for the time being.