财政部 税务总局 证监会关于继续执行沪港股票市场交易互联互通机制有关个人所得税政策的通知财税〔2017〕78号
成文日期：2017-11-01
字体：【大】【中】【小】
分享到：
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局，上海、深圳证券交易所，中国证券登记结算公司：
现就沪港股票市场交易互联互通机制（以下简称沪港通）有关个人所得税政策明确如下：
对内地个人投资者通过沪港通投资香港联交所上市股票取得的转让差价所得，自2017年11月17日起至2019年12月4日止，继续暂免征收个人所得税。
财政部 税务总局 证监会
2017年11月1日
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