港媒：中国离岸追税行动影响逐渐扩大

中国近期加强对大陆民众跨境投资及境外收入的追税行动，影响逐渐扩大。1 此次行动涉及中证监整治非法跨境炒股，以及税务总局向大陆居民境外保单收益征税20%，不过北京当局澄清上述流传并非新政策。1 多名大陆投资者反映，其在香港的基金、保险、股票等投资账户因查税被冻结，需补缴20%税款后方可解冻。1

在具体案例中，陈姓男子在香港大型金融机构投资金额超过港币5000万元，其账户因查税被冻结，补交港币500万元税款后解冻。1 林先生在香港证券公司投资金额超过港币100万元，他接获自称中国税局的电话，被告知股票账户派息部分需缴付20%个人所得税。1 中国税务机关对漏报税项的追溯期长达25年。1 香港业界估计，未来香港金融机构或参考澳洲等地实行预缴税或代扣税机制，主动先扣除20%利润作为税款，彻底堵截逃税空间。1

China has recently intensified its efforts to collect taxes on the cross-border investments and overseas income of its mainland residents, with the impact of the campaign gradually expanding 1. As part of this broader regulatory push, the China Securities Regulatory Commission is cracking down on illegal cross-border stock trading, while the State Taxation Administration is imposing a 20% tax on the proceeds of overseas insurance policies held by mainland residents 1. Despite circulating reports about these measures, Beijing authorities have clarified that they do not constitute new policies 1.

Multiple mainland investors have reported that their investment accounts in Hong Kong, covering funds, insurance, and stocks, have been frozen due to tax investigations, requiring them to pay a 20% tax before the accounts can be unfrozen 1. For instance, a man surnamed Chen, who invested over HKD 50 million in a major financial institution in Hong Kong, had his account frozen and was only able to unfreeze it after paying HKD 5 million in taxes 1. Similarly, a Mr. Lin, who invested over HKD 1 million in a Hong Kong securities firm, received a phone call from someone claiming to be from the Chinese tax bureau, informing him that a 20% individual income tax must be paid on the dividends from his stock account 1. Additionally, Chinese tax authorities maintain a retroactive period of up to 25 years for unreported taxes 1.

Looking ahead, the Hong Kong industry estimates that financial institutions may eventually adopt a pre-payment or withholding tax mechanism, proactively deducting 20% of profits as taxes to completely eliminate tax evasion loopholes 1.