On 14 November 2021, the Ministry of Finance and the State Administration of Taxation jointly issued the Announcement on the Application of Taxation Policies of the Beijing Stock Exchange (Announcement No. 33 of 2021 by the Ministry of Finance and the State Administration of Taxation), which clarifies the taxation policies applicable to the Beijing Stock Exchange. taxation policy was clarified.
The policies relating to personal income tax and stamp duty involved in investing in a company listed on the BSE after a company on the Select Tier of the NSSB has been transferred to a company listed on the BSE and a company listed on the Innovation Tier has entered the BSE through a public offering of shares are temporarily implemented in accordance with the current tax regulations applicable to the NSSB. Policies relating to enterprise income tax and value-added tax involved shall be implemented in accordance with the Enterprise Income Tax Law and its implementing regulations, the Notice of the Ministry of Finance and State Administration of Taxation on Comprehensively Promoting the Pilot Conversion of Business Tax into Value-added Tax (Cai Shui [2016] No. 36) and relevant regulations.
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