不过，市场上对于香港储蓄型保险的分红是否属于资本利得仍有争议。 智通财经记者 | 吕文琦 近年税务机关加大了对居民境外投资收益的监管力度。据第一财经日前报道，北京、上海、杭州等地的多位人士表示，他们于近期收到来自税务部门的通 知，要求对境外投资收益进行补税。 2018年9月1日，我国进行第一次CRS（共同申报准则）金融信息交换。CRS是参与国税务机关之间自动交换非居民金融账户信息，以打击跨境避税的全球统 一标准。 在此背景下，热卖多年的香港保单分红以及退保领取的现金价值是否属于个人所得税应税项目，成为摆在投资者面前的现实问题。 根据《中华人民共和国个人所得税法》，中国税务居民需要就其全球所得依法纳税，包括从中国境内外取得的各类收入。利息、股息、红利所得是个人所得 税的应税项目之一，适用20%的比例税率。 然而，"红利"在税法中的定义通常指基于持有债权、股权等投资关系而获得的利润分配。 上海兰迪律师事务所高级合伙人陈禹彦向智通财经表示，保险公司的分红收益与税法中的红利有所不同，投保人并非保险公司的股东或债权人，领取的红利 也并非源自保险公司的经营利润，而是保单分红账户的盈余分配。换言之，保单红利更多体现的是保险 ...

Group 1 - The 2025 Caixin Summer Forum, themed "Adapt to Changes, Leverage Opportunities, and Seek Achievements," opened in Hong Kong, attracting over a thousand guests from various sectors to discuss global economic trends and Hong Kong's new development momentum [1][2] - Hong Kong's Financial Secretary, Paul Chan, emphasized the city's commitment to maintaining its status as a free port and its legal system while promoting transformation in finance, trade, and technology [2][4] - The forum featured discussions on the Greater Bay Area's development, financial cooperation between the mainland and Hong Kong, and technological innovation, showcasing a high-profile lineup of speakers from various financial institutions [2][3] Group 2 - Christine Yang from Sun Life Financial highlighted two structural changes in Hong Kong's financial market, including a record net inflow of HKD 800 billion from southbound capital in 2024, which countered the outflow from Western markets [3][5] - Investors are shifting towards defensive asset allocations due to high interest rates and geopolitical uncertainties, with a notable increase in demand for high-dividend and fixed-income assets [5][6] - Sun Life Financial has focused on product innovation and ESG investments, achieving significant market share in various segments and being recognized for its sustainable development practices [6][9] Group 3 - Yang proposed the establishment of a "Silver and Insurance Expressway" to facilitate cross-border financial services, particularly for retirement and healthcare insurance, which received positive feedback from regulatory representatives [7][9] - The forum reached a consensus on the need for Hong Kong to strengthen its core advantages while embracing new sectors like green finance and digital assets [9][10] - Sun Life Financial's strategies align with the broader trend of capital flow changes, positioning Hong Kong as a preferred hub for multinational companies in Asia [9][10]