财政部等3部门：对公募证券投资基金（封闭式证券投资基金、开放式证券投资基金）转让创新企业CDR取得的差价所得和持有创新企业CDR取得的股息红利所得 按公募证券投资基金税收政策规定暂不征收企业所得税

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and China Securities Regulatory Commission extends the tax policies related to the trial phase of domestic issuance of depositary receipts (CDRs) for innovative enterprises, providing tax exemptions for various investors on capital gains and dividend income from CDRs [1] Group 1: Tax Policies for Enterprises - Enterprises transferring capital gains from innovative enterprise CDRs and holding dividends from these CDRs will be exempt from corporate income tax according to the regulations for capital gains and dividend income from stock transfers [1] - Publicly offered securities investment funds, including both closed-end and open-end funds, will not be subject to corporate income tax on capital gains and dividend income from the transfer of innovative enterprise CDRs, following the tax policies applicable to public funds [1] Group 2: Tax Policies for Qualified Foreign Institutional Investors - Qualified Foreign Institutional Investors (QFII) and Renminbi Qualified Foreign Institutional Investors (RQFII) will also be exempt from corporate income tax on capital gains and dividend income from the transfer of innovative enterprise CDRs, treating these as gains and income from the underlying stocks that issued the CDRs [1]