According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax, document Caishui [2008] 1 stipulates that:

II. 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, dividends and bonus income from equity, interest income from bonds and other income, shall not be levied for the time being.

(2) No enterprise income tax will be 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 for the time being.

Attached information

1, investment contract or agreement;

2. Proof of holding listed stocks 12 months or more continuously;

3, investment income, dividend receivable ledger or monthly summary;

4. The resolutions and announcements of the board of directors of the invested enterprise that made the decision on profit distribution and other relevant certification materials on profit distribution;

5. Proof materials that the investor or the investee belongs to the resident enterprise.