Circular of the Ministry of Finance and the State Administration of Taxation on Tax Issues of Securities Investment Fund
Circular of the Ministry of Finance and the State Administration of Taxation on Tax Issues of Securities Investment Fund
Circular of the Ministry of Finance and the State Administration of Taxation on Tax Issues of Securities Investment Fund
Cai Shui Zi [1998] No.55
August 6, 1998
The finance departments (bureaus), offices of the State Administration of Taxation, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the offices of financial supervision commissioners of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, and the Xinxiang Production and Construction corps,
In order to facilitate the establishment of securities investment fund system and promote the healthy development of the securities market, upon the approval of the State Council, tax issues for closed-end investment fund (hereinafter referred to as fund) established with the approval of the China Securities Regulatory Commission are hereby notified as follows:
I.
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