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财税[2016]127号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局,上海、深圳证券交易所,中国证券登记结算公司:经国务院批准,现就深港股票市场交易互联互通机制试点(以下简称深港通)涉及的有关税收政策问题明确如下:
Finance and Taxation Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning of fiscal and taxation [2016] No. 127, the State Administration of Taxation, the local taxation bureau, the finance bureau of Xinjiang Production and Construction Corps, Shanghai and Shenzhen Stock Exchanges, and the China Securities Depository and Clearing Corporation With the approval of the State Council, the relevant tax policies on the Shenzhen-Hong Kong Stock Market Pilot Scheme for Interoperability for Exchanges (hereinafter referred to as Shenzhen-Hong Kong Stock Connect) are as follows: