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中国居民投资港美股个税缴纳引关注 多项要点需明晰
Huan Qiu Wang·2025-08-09 03:33

Group 1 - The recent increase in tax notifications for cross-border investment income is linked to the implementation of the Common Reporting Standard (CRS), which facilitates automatic exchange of financial account information among over 150 jurisdictions [3] - The tax department is using advanced monitoring technologies and strengthened policies to enhance global tax enforcement, with formal collection efforts starting this year [3] - Investors are required to self-assess their foreign income, including dividends, interest, and capital gains, and report any discrepancies to avoid penalties [4] Group 2 - Individual investors in Hong Kong and U.S. stocks are subject to a 20% personal income tax on capital gains and dividends, with specific rules for tax credits based on foreign taxes paid [4] - For Hong Kong stocks, capital gains are taxed at 20% in China since Hong Kong does not impose capital gains tax, while dividends from H-shares and red-chip stocks incur a 10% tax [4] - U.S. stocks do not incur capital gains tax for Chinese residents, but dividends are taxed at 10%, typically withheld by brokers [4] Group 3 - Investors are advised to maintain detailed records of their foreign transactions and tax payments to facilitate tax reporting and compliance [5] - The tax authority employs a five-step approach to address tax issues, encouraging taxpayers to cooperate and rectify any reporting discrepancies [5] - There are specific exemptions for capital gains on A-shares and certain cross-border transactions until the end of 2027, which investors should be aware of [5]