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Notice of the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on Tax Policies to Support the Opening of the Crude Oil and Other Commodity Futures Markets [Effective]
财政部、税务总局、证监会关于支持原油等货物期货市场对外开放税收政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on Tax Policies to Support the Opening of the Crude Oil and Other Commodity Futures Markets 

财政部、税务总局、证监会关于支持原油等货物期货市场对外开放税收政策的通知

(No. 21 [2018] of the Ministry of Finance) (财税〔2018〕21号)

The finance departments (bureaus), state taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: 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政局:
You are hereby notified of the following tax policies to support the opening of the crude oil and other commodity futures markets: 为支持原油等货物期货市场对外开放,现将有关税收政策通知如下:
I. Enterprise income tax is not levied for the time being on the income derived from crude oil futures trading within China (excluding income derived from physical delivery) of a foreign institutional investor (including a foreign brokerage) which has not established any entity or place within China or whose such income has no actual connection to the entities or places established by it within China. No enterprise income tax shall be levied on the commission income of a foreign brokerage derived from its provision outside China of brokerage services for foreign investors to engage in crude oil futures trading within China, because it is not labor service income derived from within China.
......
   一、对在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的境外机构投资者(包括境外经纪机构),从事中国境内原油期货交易取得的所得(不含实物交割所得),暂不征收企业所得税;对境外经纪机构在境外为境外投资者提供中国境内原油期货经纪业务取得的佣金所得,不属于来源于中国境内的劳务所得,不征收企业所得税。
......

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