重大利好！这些税，暂免征收
<section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor"><section><section><section style="outline: 0px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="letter-spacing: 0.544px;font-size: var(--articleFontsize);"></span></section></section></section></section><section data-role="outer" label="edit by 135editor"><section data-width="100%"><section data-autoskip="1"><section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor"><section><section data-role="outer" label="edit by 135editor"><h1 style="font-size:17px;"></h1></section></section></section></section></section></section></section></section><p><section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor"><p data-mpa-powered-by="yiban.io"><span style="font-size: 16px;letter-spacing: 0.578px;caret-color: red;font-family: 微软雅黑, Microsoft YaHei;">财政部、国家税务总局8月22日发布公告，公布一批共六个有利于资本市场持续健康发展的税收优惠政策，相关政策执行至2025年或2027年底。</span><br/></p><section data-role="outer" label="edit by 135editor"><section data-role="paragraph"><section data-role="outer" label="edit by 135editor"><section data-tools="135编辑器" data-id="105273" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;display: flex;justify-content: flex-start;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;border-bottom: 3px solid rgb(255, 255, 255);border-right: 3px solid rgb(255, 255, 255);transform: rotate(0deg);"><section style="outline: 0px;background-color: rgb(30, 90, 162);width: 8px;height: 8px;overflow: hidden;"><br style="outline: 0px;"/></section></section></section></section><section style="margin-top: -11px;padding: 6px 20px;outline: 0px;background-color: rgb(30, 90, 162);"><p style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);line-height: 1.75em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.578px;">全方位多层次</span></strong></p><p style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);line-height: 1.75em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.578px;">支持资本市场持续健康发展</span></strong></p></section></section></section></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">根据公告，对境外个人投资者投资经国务院批准对外开放的中国境内原油等货物期货品种取得的所得，暂免征收个人所得税；对经国务院批准对外开放的货物期货品种保税交割，暂免征收增值税。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">对个人投资者转让创新企业境内发行存托凭证取得的差价所得，暂免征收个人所得税；对个人投资者持有创新企业境内发行存托凭证取得的股息红利所得，实施股息红利差别化个人所得税政策；对公募证券投资基金管理人运营基金过程中转让创新企业境内发行存托凭证取得的差价收入，暂免征收增值税。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">对内地个人投资者通过沪港通、深港通投资香港联交所上市股票取得的转让差价所得和通过基金互认买卖香港基金份额取得的转让差价所得，暂免征收个人所得税。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">允许创投企业选择按单一投资基金核算或者按创投企业年度所得整体核算两种方式之一，对其个人合伙人来源于创投企业的所得计算缴纳个人所得税。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">此外，对纳税人取得符合相关条件的上市公司股权激励，不并入综合所得，全额单独适用综合所得税率表计算缴纳个人所得税。</span></p></section><section data-tools="135编辑器" data-id="123598" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;padding: 15px;outline: 0px;background-color: rgb(242, 242, 242);border-bottom: 1px solid rgb(242, 242, 242);visibility: visible;"><section style="padding: 10px;outline: 0px;visibility: visible;"><p style="outline: 0px;visibility: visible;line-height: 1.75em;"><span style="font-size:16px;"><strong style="outline: 0px;letter-spacing: 0.578px;"><span style="outline: 0px;">中国财政科学研究院研究员 梁季：</span></strong><span style="outline: 0px;letter-spacing: 0.578px;">这次推出来的六项政策，主要是针对支持资本市场健康持续发展的一些政策，对资本市场的支持是全方位和多层次的。对于我们整个资本市场的健康稳定持续长期发展，奠定了一个非常好的税收政策基础和环境。</span></span></p></section></section></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">此外，专家表示，此次公布的税收优惠政策绝大多数将延续到2027年底，时间周期长，这将更有利于稳定市场预期，增强投资者的信心，助力资本市场的健康发展和宏观经济的恢复性增长。</span></p></section><section data-tools="135编辑器" data-id="105273" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;display: flex;justify-content: flex-start;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;border-bottom: 3px solid rgb(255, 255, 255);border-right: 3px solid rgb(255, 255, 255);transform: rotate(0deg);"><section style="outline: 0px;background-color: rgb(30, 90, 162);width: 8px;height: 8px;overflow: hidden;"><br style="outline: 0px;"/></section></section></section></section><section style="margin-top: -11px;padding: 6px 20px;outline: 0px;background-color: rgb(30, 90, 162);"><p style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);line-height: 1.75em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.578px;">促进资本市场高水平对外开放</span></strong></p></section></section></section></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">专家表示，这次发布的税收优惠政策，不仅惠及个人投资者和投资机构，也是扩大资本市场高水平开放的重要举措。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">具体来看，为支持资本市场对外开放，对内地个人投资者通过沪港通、深港通投资香港联交所上市股票取得的转让差价所得和通过基金互认买卖香港基金份额取得的转让差价所得，暂免征收个人所得税。</span></p></section><section data-tools="135编辑器" data-id="123598" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;padding: 15px;outline: 0px;background-color: rgb(242, 242, 242);border-bottom: 1px solid rgb(242, 242, 242);visibility: visible;"><section style="padding: 10px;outline: 0px;visibility: visible;"><section style="outline: 0px;visibility: visible;line-height: 1.75em;"><p style="line-height:1.75em;"><span style="font-size:16px;"><strong style="outline: 0px;letter-spacing: 0.578px;"><span style="outline: 0px;">中国财政科学研究院研究员 梁季：</span></strong><span style="outline: 0px;letter-spacing: 0.578px;">这样带来两方面的好处，一方面就是个人投资者的收益更高，实际上是鼓励个人投资者积极投资；另外一方面也能促进香港股票市场的发展和完善，能带来内地的股票市场和香港股票市场的互联互通。</span></span></p></section></section></section></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">不仅如此聚焦投资者，这次公布的政策中，还包括针对货物期货市场对外开放的政策。</span></p></section><section data-tools="135编辑器" data-id="123598" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;padding: 15px;outline: 0px;background-color: rgb(242, 242, 242);border-bottom: 1px solid rgb(242, 242, 242);visibility: visible;"><section style="padding: 10px;outline: 0px;visibility: visible;"><p style="outline: 0px;visibility: visible;line-height: 1.75em;"><span style="outline: 0px;letter-spacing: 0.544px;text-indent: 0em;visibility: visible;font-size: 16px;font-family: 微软雅黑;"><strong style="outline: 0px;letter-spacing: 0.578px;">中国财政科学研究院研究员 梁季：</strong><span style="text-indent: 0em;visibility: visible;outline: 0px;letter-spacing: 0.578px;">对期货的保税交割业务是免征增值税的。一方面它促进期货市场的对外开放；另外一方面提升了交割效率，对于丰富和完善保税区的期货市场产生一个很好的促进作用。</span></span></p></section></section></section><section data-tools="135编辑器" data-id="105273" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;display: flex;justify-content: flex-start;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;border-bottom: 3px solid rgb(255, 255, 255);border-right: 3px solid rgb(255, 255, 255);transform: rotate(0deg);"><section style="outline: 0px;background-color: rgb(30, 90, 162);width: 8px;height: 8px;overflow: hidden;"><br style="outline: 0px;"/></section></section></section></section><section style="margin-top: -11px;padding: 6px 20px;outline: 0px;background-color: rgb(30, 90, 162);"><section style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);line-height: 1.75em;"><p style="line-height:1.75em;"><strong style="outline: 0px;"><span style="outline: 0px;letter-spacing: 0.578px;">政策导向性明显 鼓励长期投资</span></strong></p></section></section></section></section></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">专家表示，这次公布的一揽子税费优惠政策中，有一项“实施差别化个税政策”值得关注，表明政策导向性明显，鼓励长期投资。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">根据公告，对个人投资者持有创新企业境内发行存托凭证取得的股息红利所得，实施股息红利差别化个人所得税政策。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">怎么理解呢？简单说，创新企业境内发行存托凭证，就是指在境外的上市公司，将部分已经发行上市的股票托管在当地的保管银行，由境内的存托银行发行、在境内A股上市，供国内投资者买卖的投资凭证，从而实现股票的异地买卖。个人投资者通过持有从而取得的股息红利，根据投资时间不同，个税征收标准也不同。</span></p></section><section data-tools="135编辑器" data-id="123598" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;padding: 15px;outline: 0px;background-color: rgb(242, 242, 242);border-bottom: 1px solid rgb(242, 242, 242);visibility: visible;"><section style="padding: 10px;outline: 0px;visibility: visible;"><section style="outline: 0px;visibility: visible;line-height: 1.75em;"><p style="line-height:1.75em;"><span style="font-size:16px;"><strong style="outline: 0px;letter-spacing: 0.578px;"><span style="outline: 0px;">中国财政科学研究院研究员 梁季：</span></strong><span style="outline: 0px;letter-spacing: 0.578px;">它跟我们投资境内上市公司股票的政策是一样的，并且还体现了鼓励长期投资。比如说我们一个月之内取得的股票收益，股息红利所得是全额征收个人所得税的；如果投资一个月到一年之内，它是减半征收的；投资一年以上，是免征个人所得税的。这样对于整体的资本市场的长期投资，规避一些投机性，促进资本市场的健康稳定和持续发展是非常有好处的。</span></span></p></section></section></section></section><section data-tools="135编辑器" data-id="105273" style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin: 10px auto;outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;display: flex;justify-content: flex-start;"><section style="outline: 0px;display: inline-block;"><section style="outline: 0px;border-bottom: 3px solid rgb(255, 255, 255);border-right: 3px solid rgb(255, 255, 255);transform: rotate(0deg);"><section style="outline: 0px;background-color: rgb(30, 90, 162);width: 8px;height: 8px;overflow: hidden;"><br style="outline: 0px;"/></section></section></section></section><section style="margin-top: -11px;padding: 6px 20px;outline: 0px;background-color: rgb(30, 90, 162);"><section style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);line-height: 1.75em;"><p style="line-height:1.75em;"><span style="outline: 0px;"><strong style="outline: 0px;">针对性强 支持企业创新发展</strong></span></p></section></section></section></section></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">这次公布的6项税收政策中，有一项针对个人所得税的优惠政策大家一定很关注，专家分析，通过调节个税计征方式，有利于支持企业更好留住人才，实现创新发展。</span></p></section><section style="margin-bottom: 24px;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><p style="line-height:1.75em;"><span style="outline: 0px;font-size: 16px;">根据公告，对纳税人取得符合相关条件的上市公司股权激励，不并入综合所得，全额单独适用综合所得税率表计算缴纳个人所得税，这项政策延续实施到2027年底。不仅如此，这次公布的政策还规定，创业投资企业可以通过“二选一”的方式对其个人合伙人所得缴纳个人所得税，专家认为，这一规定将进一步减轻纳税人压力，从而激发创投企业持续健康发展。</span></p></section><section data-role="paragraph"><p><span style="color: #1E5AA2;"><strong><span style="font-size: 16px;letter-spacing: 0.578px;font-family: 微软雅黑, Microsoft YaHei;">相关政策公告如下：</span><br/></strong></span></p></section></section><section data-tools="135编辑器" data-id="120477"><section style="margin: 10px auto;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section><section style="border-width: 1px;border-style: solid;border-color: rgb(100, 153, 249);padding: 15px;margin-top: 4px;margin-bottom: 4px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(29, 43, 67);background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;color: #1E5AA2;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);letter-spacing: 0.578px;visibility: visible;max-inline-size: 100%;">财政部、税务总局</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="max-inline-size: 100%;cursor: text;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #FF0000;visibility: visible;max-inline-size: 100%;">关于支持货物期货市场对外开放有关增值税政策的公告</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;cursor: text;color: #888888;font-size: 14px;text-decoration-style: solid;text-decoration-color: #888888;letter-spacing: 0.578px;visibility: visible;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局公告2023年第21号</span></section><section style="outline: 0px;font-size: 17px;text-indent: 0em;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">为继续支持货物期货市场对外开放，现将有关增值税政策公告如下：</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">对经国务院批准对外开放的货物期货品种保税交割业务，暂免征收增值税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">上述期货交易中实际交割的货物，如果发生进口或者出口的，统一按照现行货物进出口税收政策执行。非保税货物发生的期货实物交割仍按《国家税务总局关于下发＜货物期货征收增值税具体办法＞的通知》（国税发〔1994〕244号）的规定执行。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">本公告执行至2027年12月31日。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">特此公告。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2023年8月17日</span></section></section></section><section style="display: flex;justify-content: flex-end;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section></section></section></section><section data-role="paragraph"></section><section data-tools="135编辑器" data-id="120477"><section style="margin: 10px auto;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section><section style="border-width: 1px;border-style: solid;border-color: rgb(100, 153, 249);padding: 15px;margin-top: 4px;margin-bottom: 4px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(29, 43, 67);background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;color: #1E5AA2;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);letter-spacing: 0.578px;visibility: visible;max-inline-size: 100%;">财政部、税务总局、中国证监会</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="max-inline-size: 100%;cursor: text;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #FF0000;visibility: visible;max-inline-size: 100%;">关于继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</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: center;visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;cursor: text;color: #888888;font-size: 14px;text-decoration-style: solid;text-decoration-color: #888888;letter-spacing: 0.578px;visibility: visible;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 中国证监会公告2023年第22号</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">为继续支持实施创新驱动发展战略，现将创新企业境内发行存托凭证（以下称创新企业CDR）试点阶段涉及的有关税收政策公告如下：</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;visibility: visible;max-inline-size: 100%;">一、个人所得税政策</strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">1.自2023年9月21日至2025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，暂免征收个人所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2.自2023年9月21日至2025年12月31日，对个人投资者持有创新企业CDR取得的股息红利所得，实施股息红利差别化个人所得税政策，具体参照《财政部 国家税务总局 证监会关于实施上市公司股息红利差别化个人所得税政策有关问题的通知》（财税〔2012〕85号）、《财政部 国家税务总局 证监会关于上市公司股息红利差别化个人所得税政策有关问题的通知》（财税〔2015〕101号）的相关规定执行，由创新企业在其境内的存托机构代扣代缴税款，并向存托机构所在地税务机关办理全员全额明细申报。对于个人投资者取得的股息红利在境外已缴纳的税款，可按照个人所得税法以及双边税收协定（安排）的相关规定予以抵免。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;">二、企业所得税政策</strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">1.对企业投资者转让创新企业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，按转让股票差价所得和持有股票的股息红利所得政策规定征免企业所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2.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。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">3.对合格境外机构投资者（QFII）、人民币合格境外机构投资者（RQFII）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，视同转让或持有据以发行创新企业CDR的基础股票取得的权益性资产转让所得和股息红利所得征免企业所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;">三、增值税政策</strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">1.对个人投资者转让创新企业CDR取得的差价收入，暂免征收增值税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2.对单位投资者转让创新企业CDR取得的差价收入，按金融商品转让政策规定征免增值税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">3.自2023年9月21日至2025年12月31日，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）管理人运营基金过程中转让创新企业CDR取得的差价收入，暂免征收增值税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">4.对合格境外机构投资者（QFII）、人民币合格境外机构投资者（RQFII）委托境内公司转让创新企业CDR取得的差价收入，暂免征收增值税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;">四、印花税政策</strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">在上海证券交易所、深圳证券交易所转让创新企业CDR，按照实际成交金额，由出让方按1‰的税率缴纳证券交易印花税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;">五、其他相关事项</strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">本公告所称创新企业CDR，是指符合《国务院办公厅转发证监会关于开展创新企业境内发行股票或存托凭证试点若干意见的通知》（国办发〔2018〕21号）规定的试点企业，以境外股票为基础证券，由存托人签发并在中国境内发行，代表境外基础证券权益的证券。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">特此公告。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 中国证监会</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;line-height: 1.75em;max-inline-size: 100%;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2023年8月21日</span></section></section></section><section style="display: flex;justify-content: flex-end;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br/></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-tools="135编辑器" data-id="120477"><section style="margin: 10px auto;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section><section style="border-width: 1px;border-style: solid;border-color: rgb(100, 153, 249);padding: 15px;margin-top: 4px;margin-bottom: 4px;"><section data-autoskip="1" style="text-align: justify;line-height:1.75em;letter-spacing: 1.5px;font-size:14px;color:#1d2b43;background: transparent;"><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;max-inline-size: 100%;color: #1E5AA2;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);letter-spacing: 0.578px;max-inline-size: 100%;">财政部、税务总局、中国证监会</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="max-inline-size: 100%;cursor: text;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #FF0000;letter-spacing: 0.578px;max-inline-size: 100%;">关于延续实施沪港、深港股票市场交易互联互通机制和内地与香港基金互认有关个人所得税政策的公告</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #888888;font-size: 14px;text-decoration-style: solid;text-decoration-color: #888888;letter-spacing: 0.578px;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 中国证监会公告2023年第23号</span></section><section style="outline: 0px;font-size: 17px;text-indent: 0em;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">现就延续实施沪港股票市场交易互联互通机制（以下简称沪港通）、深港股票市场交易互联互通机制（以下简称深港通）以及内地与香港基金互认（以下简称基金互认）有关个人所得税政策公告如下：</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">一、对内地个人投资者通过沪港通、深港通投资香港联交所上市股票取得的转让差价所得和通过基金互认买卖香港基金份额取得的转让差价所得，继续暂免征收个人所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">二、本公告执行至2027年12月31日。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">特此公告。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 中国证监会</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2023年8月21日</span></section></section></section><section style="display: flex;justify-content: flex-end;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section></section></section></section></section><section style="text-indent: 0em;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br/></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" draggable="true"><section data-tools="135编辑器" data-id="120477"><section style="margin: 10px auto;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section><section style="border-width: 1px;border-style: solid;border-color: rgb(100, 153, 249);padding: 15px;margin-top: 4px;margin-bottom: 4px;"><section data-autoskip="1" style="text-align: justify;line-height:1.75em;letter-spacing: 1.5px;font-size:14px;color:#1d2b43;background: transparent;"><section style="outline: 0px;outline-offset: 2px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;max-inline-size: 100%;color: #1E5AA2;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);letter-spacing: 0.578px;max-inline-size: 100%;">财政部、税务总局、国家发展改革委、中国证监会</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="max-inline-size: 100%;cursor: text;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #FF0000;max-inline-size: 100%;">关于延续实施创业投资企业个人合伙人所得税政策的公告</span></strong></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #888888;font-size: 14px;text-decoration-style: solid;text-decoration-color: #888888;letter-spacing: 0.578px;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 国家发展改革委 中国证监会公告2023年第24号</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">为继续支持创业投资企业（含创投基金，以下统称创投企业）发展，现将有关个人所得税政策问题公告如下：</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">一、创投企业可以选择按单一投资基金核算或者按创投企业年度所得整体核算两种方式之一，对其个人合伙人来源于创投企业的所得计算个人所得税应纳税额。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">本公告所称创投企业，是指符合《创业投资企业管理暂行办法》（发展改革委等10部门令第39号）或者《私募投资基金监督管理暂行办法》（证监会令第105号）关于创业投资企业（基金）的有关规定，并按照上述规定完成备案且规范运作的合伙制创业投资企业（基金）。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">二、创投企业选择按单一投资基金核算的，其个人合伙人从该基金应分得的股权转让所得和股息红利所得，按照20%税率计算缴纳个人所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">创投企业选择按年度所得整体核算的，其个人合伙人应从创投企业取得的所得，按照“经营所得”项目、5%—35%的超额累进税率计算缴纳个人所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">三、单一投资基金核算，是指单一投资基金（包括不以基金名义设立的创投企业）在一个纳税年度内从不同创业投资项目取得的股权转让所得和股息红利所得按下述方法分别核算纳税：</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">（一）股权转让所得。单个投资项目的股权转让所得，按年度股权转让收入扣除对应股权原值和转让环节合理费用后的余额计算，股权原值和转让环节合理费用的确定方法，参照股权转让所得个人所得税有关政策规定执行；单一投资基金的股权转让所得，按一个纳税年度内不同投资项目的所得和损失相互抵减后的余额计算，余额大于或等于零的，即确认为该基金的年度股权转让所得；余额小于零的，该基金年度股权转让所得按零计算且不能跨年结转。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">个人合伙人按照其应从基金年度股权转让所得中分得的份额计算其应纳税额，并由创投企业在次年3月31日前代扣代缴个人所得税。如符合《财政部 税务总局关于创业投资企业和天使投资个人有关税收政策的通知》（财税〔2018〕55号）规定条件的，创投企业个人合伙人可以按照被转让项目对应投资额的70%抵扣其应从基金年度股权转让所得中分得的份额后再计算其应纳税额，当期不足抵扣的，不得向以后年度结转。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">（二）股息红利所得。单一投资基金的股息红利所得，以其来源于所投资项目分配的股息、红利收入以及其他固定收益类证券等收入的全额计算。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">个人合伙人按照其应从基金股息红利所得中分得的份额计算其应纳税额，并由创投企业按次代扣代缴个人所得税。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">（三）除前述可以扣除的成本、费用之外，单一投资基金发生的包括投资基金管理人的管理费和业绩报酬在内的其他支出，不得在核算时扣除。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">本条规定的单一投资基金核算方法仅适用于计算创投企业个人合伙人的应纳税额。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">四、创投企业年度所得整体核算，是指将创投企业以每一纳税年度的收入总额减除成本、费用以及损失后，计算应分配给个人合伙人的所得。如符合《财政部 税务总局关于创业投资企业和天使投资个人有关税收政策的通知》（财税〔2018〕55号）规定条件的，创投企业个人合伙人可以按照被转让项目对应投资额的70%抵扣其可以从创投企业应分得的经营所得后再计算其应纳税额。年度核算亏损的，准予按有关规定向以后年度结转。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">按照“经营所得”项目计税的个人合伙人，没有综合所得的，可依法减除基本减除费用、专项扣除、专项附加扣除以及国务院确定的其他扣除。从多处取得经营所得的，应汇总计算个人所得税，只减除一次上述费用和扣除。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">五、创投企业选择按单一投资基金核算或按创投企业年度所得整体核算后，3年内不能变更。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">六、创投企业选择按单一投资基金核算的，应当在按照本公告第一条规定完成备案的30日内，向主管税务机关进行核算方式备案；未按规定备案的，视同选择按创投企业年度所得整体核算。创投企业选择一种核算方式满3年需要调整的，应当在满3年的次年1月31日前，重新向主管税务机关备案。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">七、税务部门依法开展税收征管和后续管理工作，可转请发展改革部门、证券监督管理部门对创投企业及其所投项目是否符合有关规定进行核查，发展改革部门、证券监督管理部门应当予以配合。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">八、本公告执行至2027年12月31日。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">特此公告。</span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 <span style="outline: 0px;cursor: text;letter-spacing: 0.034em;max-inline-size: 100%;">国家发展改革委 中国证监会</span></span></section><section style="outline: 0px;font-size: 17px;caret-color: rgb(255, 0, 0);color: rgba(0, 0, 0, 0.9);letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2023年8月21日</span></section></section></section><section style="display: flex;justify-content: flex-end;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br/></section><section style="text-indent: 0em;outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-tools="135编辑器" data-id="120477"><section style="margin: 10px auto;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section><section style="border-width: 1px;border-style: solid;border-color: rgb(100, 153, 249);padding: 15px;margin-top: 4px;margin-bottom: 4px;"><section data-autoskip="1" style="line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(29, 43, 67);background: transparent;"><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;max-inline-size: 100%;color: #1E5AA2;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);letter-spacing: 0.578px;max-inline-size: 100%;">财政部、税务总局</span></strong></span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="max-inline-size: 100%;cursor: text;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #FF0000;letter-spacing: 0.578px;max-inline-size: 100%;">关于延续实施上市公司股权激励有关个人所得税政策的公告</span></strong></span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #888888;font-size: 14px;text-decoration-style: solid;text-decoration-color: #888888;letter-spacing: 0.578px;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局公告2023年第25号</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: center;line-height: 1.75em;max-inline-size: 100%;"></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;letter-spacing: 0.034em;font-size: 16px;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">为继续支持企业创新发展，现将上市公司股权激励有关个人所得税政策公告如下：</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">一、居民个人取得股票期权、股票增值权、限制性股票、股权奖励等股权激励（以下简称股权激励），符合《财政部 国家税务总局关于个人股票期权所得征收个人所得税问题的通知》（财税〔2005〕35号）、《财政部 国家税务总局关于股票增值权所得和限制性股票所得征收个人所得税有关问题的通知》（财税〔2009〕5号）、《财政部 国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》（财税〔2015〕116号）第四条、《财政部 国家税务总局关于完善股权激励和技术入股有关所得税政策的通知》（财税〔2016〕101号）第四条第（一）项规定的相关条件的，不并入当年综合所得，全额单独适用综合所得税率表，计算纳税。计算公式为：</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">应纳税额＝股权激励收入×适用税率－速算扣除数</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">二、居民个人一个纳税年度内取得两次以上（含两次）股权激励的，应合并按本公告第一条规定计算纳税。</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">三、本公告执行至2027年12月31日。</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">特此公告。</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2023年8月18日</span></section></section></section><section style="display: flex;justify-content: flex-end;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);visibility: visible;text-align: center;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section data-tools="135编辑器" data-id="120477"><section style="margin: 10px auto;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section><section style="border-width: 1px;border-style: solid;border-color: rgb(100, 153, 249);padding: 15px;margin-top: 4px;margin-bottom: 4px;"><section data-autoskip="1" style="text-align: justify;line-height:1.75em;letter-spacing: 1.5px;font-size:14px;color:#1d2b43;background: transparent;"><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;max-inline-size: 100%;color: #1E5AA2;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;text-decoration-style: solid;text-decoration-color: rgb(136, 136, 136);letter-spacing: 0.578px;max-inline-size: 100%;">财政部、税务总局、中国证监会</span></strong></span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;visibility: visible;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="max-inline-size: 100%;cursor: text;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;"><strong style="outline: 0px;cursor: text;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #FF0000;max-inline-size: 100%;">关于延续实施支持原油等货物期货市场对外开放个人所得税政策的公告</span></strong></span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: center;line-height: 1.75em;max-inline-size: 100%;"><span style="outline: 0px;cursor: text;color: #888888;font-size: 14px;text-decoration-style: solid;text-decoration-color: #888888;letter-spacing: 0.578px;max-inline-size: 100%;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 中国证监会公告2023年第26号</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">为支持原油等货物期货市场对外开放，现将有关个人所得税政策公告如下：</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">一、对境外个人投资者投资经国务院批准对外开放的中国境内原油等货物期货品种取得的所得，暂免征收个人所得税。</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">二、本公告执行至2027年12月31日。</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">特此公告。</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;line-height: 1.75em;max-inline-size: 100%;"><br style="max-inline-size: 100%;outline: none 0px !important;"/></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">财政部 税务总局 中国证监会</span></section><section style="outline: 0px;color: rgba(0, 0, 0, 0.9);font-size: 17px;letter-spacing: 0.544px;text-align: right;line-height: 1.75em;max-inline-size: 100%;"><span style="cursor: text;font-size: 16px;max-inline-size: 100%;outline: none 0px !important;font-family: 微软雅黑, Microsoft YaHei;">2023年8月21日</span></section></section></section><section style="display: flex;justify-content: flex-end;"><section style="width: 15%;border-top: 5px solid rgb(255, 216, 114);height: 5px;overflow: hidden;max-width: 15% !important;" data-width="15%"><br/></section></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);text-align: right;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><br/></section></section></section></section></section><p style="outline: 0px;letter-spacing: 0.544px;visibility: visible;font-family: system-ui, -apple-system, Arial, sans-serif;"></p><hr style="outline: 0px;border-style: solid;border-right-width: 0px;border-bottom-width: 0px;border-left-width: 0px;border-color: rgba(0, 0, 0, 0.1);transform-origin: 0px 0px;transform: scale(1, 0.5);visibility: visible;"/><p style="margin-right: 8px;margin-left: 8px;outline: 0px;letter-spacing: 0.544px;color: rgb(34, 34, 34);visibility: visible;margin-bottom: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;background-color: rgb(255, 255, 255);text-align: left;"><strong style="letter-spacing: 0.544px;outline: 0px;color: rgb(51, 51, 51);text-align: center;font-size: 0px;visibility: visible;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;letter-spacing: 1px;text-indent: 2em;caret-color: red;visibility: visible;"><strong style="outline: 0px;letter-spacing: 0.544px;visibility: visible;"><span style="margin-bottom: 0em;outline: 0px;caret-color: red;visibility: visible;color: rgb(136, 136, 136);font-size: 14px;font-weight: 400;text-align: justify;text-indent: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><strong style="outline: 0px;letter-spacing: 0.544px;text-align: center;font-size: 0px;visibility: visible;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;text-indent: 2em;caret-color: red;visibility: visible;"><strong style="outline: 0px;letter-spacing: 0.544px;visibility: visible;"><span style="letter-spacing: 1px;margin-bottom: 0em;outline: 0px;caret-color: red;visibility: visible;font-size: 14px;font-weight: 400;text-align: justify;text-indent: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;">来源</span></strong></span></strong></span></strong></span></strong><strong style="letter-spacing: 0.544px;outline: 0px;color: rgb(51, 51, 51);text-align: center;font-size: 0px;visibility: visible;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;letter-spacing: 1px;text-indent: 2em;caret-color: red;visibility: visible;"><strong style="outline: 0px;letter-spacing: 0.544px;visibility: visible;"><span style="margin-bottom: 0em;outline: 0px;caret-color: red;visibility: visible;color: rgb(136, 136, 136);font-size: 14px;font-weight: 400;text-align: justify;text-indent: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><strong style="outline: 0px;letter-spacing: 0.544px;text-align: center;font-size: 0px;visibility: visible;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;text-indent: 2em;caret-color: red;visibility: visible;"><strong style="outline: 0px;letter-spacing: 0.544px;visibility: visible;"><span style="color: rgb(136, 136, 136);letter-spacing: 1px;margin-bottom: 0em;outline: 0px;caret-color: red;visibility: visible;font-size: 14px;font-weight: 400;text-align: justify;text-indent: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"> | </span></strong></span></strong></span></strong></span></strong><strong style="letter-spacing: 0.544px;outline: 0px;color: rgb(51, 51, 51);text-align: center;font-size: 0px;visibility: visible;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;letter-spacing: 1px;text-indent: 2em;caret-color: red;visibility: visible;"><strong style="outline: 0px;letter-spacing: 0.544px;visibility: visible;"><span style="margin-bottom: 0em;outline: 0px;caret-color: red;visibility: visible;color: rgb(136, 136, 136);font-size: 14px;font-weight: 400;text-align: justify;text-indent: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><strong style="outline: 0px;letter-spacing: 0.544px;text-align: center;font-size: 0px;visibility: visible;font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;font-size: 16px;text-indent: 2em;caret-color: red;visibility: visible;"><strong style="outline: 0px;letter-spacing: 0.544px;visibility: visible;"><span style="color: rgb(136, 136, 136);letter-spacing: 1px;margin-bottom: 0em;outline: 0px;caret-color: red;visibility: visible;font-size: 14px;font-weight: 400;text-align: justify;text-indent: 0px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;">央视新闻客户端 国家税务总局网站 中国政府网 江苏新闻</span></strong></span></strong></span></strong></span></strong></p></section></p><link rel="stylesheet" href="//bbs.221700.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_nmr" id="wcn_editor_css"/> 谢谢分享 关系不大 与我无瓜 和我没多大关系 与我无关 谢谢分享 感谢分享！ 非常感谢分享 没看懂。
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