Morning session notice 早盘提示 更多精彩内容请关注格林大华期货官方微信 格林大华期货研究院 证监许可【2011】1288 号 2026 年 1 月 22 日星期四 研究员：纪晓云 从业资格：F3066027 交易咨询资格：Z0011402 联系方式：010-56711796 | 板块 | 品种 | 多（空） | 推荐理由 【行情复盘】 | | --- | --- | --- | --- | | | | | 昨日焦煤主力合约 Jm2605 收于 1129.0，环比日盘开盘上涨 0.44%；焦炭主力合约 J2605 收于 1683.5，环比日盘开盘上涨 0.6%。昨日夜盘，焦煤主力收于 1121.0.0，环比日盘 收盘下跌 0.71%，焦炭主力合约收于 1671.0，环比日盘收盘下跌 0.74% | | | | | 【重要资讯】 | | | | | 1、财政部、税务总局、中国证监会发布《于延续实施创新企业境内发行存托凭证试点 | | | | | 阶段有关税收政策的公告》。其中提到，自 2026 年 1 月 1 日至 2027 年 12 月 31 日对个 | | | | | 人投资者转让创新 ...

Morning session notice 早盘提示 更多精彩内容请关注格林大华期货官方微信 格林大华期货研究院 证监许可【2011】1288 号 研究员：纪晓云 从业资格：F3066027 交易咨询资格：Z0011402 联系方式：010-56711796 | 板块 | 品种 | 多（空） | 推荐理由 【行情复盘】 | | --- | --- | --- | --- | | | | | 昨日焦煤主力合约 Jm2605 收于 1129.0，环比日盘开盘上涨 0.44%；焦炭主力合约 J2605 收于 1683.5，环比日盘开盘上涨 0.6%。昨日夜盘，焦煤主力收于 1121.0.0，环比日盘 收盘下跌 0.71%，焦炭主力合约收于 1671.0，环比日盘收盘下跌 0.74% | | | | | 【重要资讯】 | | | | | 1、财政部、税务总局、中国证监会发布《于延续实施创新企业境内发行存托凭证试点 | | | | | 阶段有关税收政策的公告》。其中提到，自 2026 年 1 月 1 日至 2027 年 12 月 31 日对个 | | | | | 人投资者转让创新企业 CDR 取得的差价所得，暂免征收 ...

Core Viewpoint - The Ministry of Finance, State Administration of Taxation, and China Securities Regulatory Commission announced the continuation of tax policies for the pilot phase of innovative enterprises' domestic issuance of depositary receipts (CDRs) from January 1, 2026, to December 31, 2027 [1] Tax Policies for Individual Investors - From January 1, 2026, to December 31, 2027, individual investors will be exempt from personal income tax on the capital gains from the transfer of innovative enterprise CDRs [1] - During the same period, a differentiated personal income tax policy will be implemented for dividends received by individual investors from holding innovative enterprise CDRs [1] - Individual investors can offset taxes already paid on dividends abroad according to personal income tax laws and relevant bilateral tax agreements [1] Corporate Tax Policies - The announcement also clarifies relevant corporate income tax and value-added tax policies applicable to innovative enterprises [1]