1, dividends, bonuses and other equity investment income between eligible resident enterprises;

2. Non-resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from resident enterprises.

Dividends, bonuses and other equity investment income between qualified resident enterprises refer to the investment income obtained by resident enterprises directly investing in other resident enterprises, but it does not include the investment income obtained by continuously holding shares of resident enterprises that are publicly issued, listed and circulated 12 months.

The income obtained by securities investment funds from the securities market, including the price difference income from buying and selling stocks and bonds, the dividend income from equity, the interest income from bonds and other income, is not subject to enterprise income tax for the time being. The income obtained by investors from the distribution of securities investment funds shall not be subject to enterprise income tax for the time being.

The income from dividends obtained by mainland enterprise investors from investing in stocks listed on the Hong Kong Stock Exchange through Shanghai-Hong Kong Stock Connect shall be included in their total income and corporate income tax shall be levied according to law. Among them, the income from dividends obtained by mainland resident enterprises from holding H shares 12 months continuously shall be exempted from enterprise income tax according to law.

Legal basis:

People's Republic of China (PRC) enterprise income tax law

Article 26

The following income of an enterprise is tax-free income:

(1) Debt interest income;

(two) dividends, bonuses and other equity investment income between qualified resident enterprises;

(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;

(4) Income of qualified non-profit organizations.

Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law

Article 83

Dividends, bonuses and other equity investment income between eligible resident enterprises mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refer to the investment income obtained by resident enterprises directly investing in other resident enterprises. Dividends, bonuses and other equity investment income mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law do not include the investment income obtained by resident enterprises who have continuously held shares that are publicly issued and circulated for less than 12 months.