合格境外机构投资者(Qualified Foreign Institutional Investors,以下简称“QFII”)在内地股票投资的收益在国内法上负有向内地政府缴纳10%预提所得税的义务,但由于一部分中外税收协定对此的特殊规定以及公开证券市场交易的特殊性等原因,此类业务在事实上一直享受着“免税大餐”。本文建议内地税务机关委托内地资金托管银行代征QFII在内地的应纳税款。 The proceeds of investment in mainland stocks by Qualified Foreign Institutional Investors (“QFII”) bear the obligation of paying 10% of the withholding income tax to the mainland government under domestic law. However, as a part of the tax treaties of China and foreign countries The special provisions of this and the special nature of the transaction on the public securities market, such business has in fact enjoyed the “duty-free meal ”. This paper suggests that the tax authorities in the Mainland entrust Mainland-funded custodian banks to collect QFII’s tax payable in the Mainland.