三部门：对公募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 按规定暂不征收企业所得税

Core Viewpoint - The announcement by the Ministry of Finance, State Administration of Taxation, and China Securities Regulatory Commission outlines tax policies for the domestic issuance of depositary receipts (CDRs) for innovative enterprises, aiming to encourage investment in this sector [1] Tax Policies for Enterprises - Enterprises that transfer CDRs of innovative companies will be exempt from corporate income tax on the capital gains from the transfer and the dividend income from holding these CDRs, in accordance with existing policies for stock transfers and dividends [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 from the transfer of innovative enterprise CDRs and the dividend income from holding these CDRs, following the tax policies applicable to public funds [1] 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 from the transfer of innovative enterprise CDRs and the dividend income from holding these CDRs, treating these as gains from the transfer of underlying stocks from which the CDRs are issued [1]