滬港通與深港通（統稱“中華通”） 是一項互聯互通機制，香港和國際投資者可以通過香港聯合交易所有限公司（以下簡稱“香港聯交所”）及其清算所交易并清算上海證券交易所（以下簡稱“上交所”）和深圳證券交易所（以下簡稱“深交所”）的上市股票。

上交所/深交所有不同類型的掛牌證券，但滬港通和深港通目前階段只能交易A股（在中國證券交易所交易的大陸公司股票）。

滬股通股票包括所有上證180指數與上證380指數的成分股，以及不在上述指數成份股內但有H股同時在聯交所上市及買賣的上交所A股。

滬港通上交所產品列表和股票代碼

深港通股票包括深證成份指數和深證中小創新指數成份股中所有市值不少於60億元人民幣的成份股，以及有相關H股在聯交所上市的所有深交所上市A股。

深港通深交所產品列表和股票代碼

盈透交易上交所/深交所證券的佣金

與交易港股的佣金相同，盈透只向客戶收取交易額的0.08%作為佣金費用，每筆定單的最低佣金為15元人民幣。交易所要求的交易所費用、清算費用和印花稅將另行徵收。費用詳情請參見滬港通及深港通–北向交易費用表。

每日額度

通過滬港通和深港通達成的交易設有每日額度限制。每日額度根據“淨買槃”計算，會限制滬港通和深港通下每日跨境交易的最高買槃淨額。

如果北向每日額度余額在開市集合競價時段降至零或交易已超過余額，則新的買槃將被駁回。如果北向每日額度余額在持續競價時段或收槃集合競價時段降至零或交易已超過余額，則當天都不會再接受買槃。聯交所將於下一交易日再恢復北向買槃服務。

聯交所也會公布總額度和每日額度的余額情況。

詳情請參見聯交所滬港通/深港通常見問題或聯交所滬港通/深港通規則1407

滬港通/深港通交易信息

*由於結算周期不同步，交易離岸人民幣的客戶應於股票交易的前一日（T-1）執行外匯交易，以避免不必要的利息（在不涉及假日的證券結算程序下）。

交易時段（香港時間）

注：上交所和深交所在上午09:20到09:25和下午14:57到15:00之間不受理取消定單的請求。

半日市

若某一北向交易日為香港市場的半日市，則北向交易將繼續開放直至相關中華通市場收市。有關滬股通及深股通的節假日交易安排和其它信息，請參見香港交易所網站。

披露責任

如果客戶持有或控制中國內地上市發行人已發行股份達5%，則其必須於達到5%的三個工作日內以書面形式向中國證監會及相關交易所上報，并通知該上市發行人。

在這一三個工作日的通知期內，客戶不得繼續買賣有關上市發行人的股份。更多信息請訪問IBKR知識庫。

持股限制

單個境外投資者在一家中國內地上市公司的持股比例不得超過該公司已發行股份總數的10%；所有境外投資者在一家上市公司A股的持股比例總和不得超過該公司已發行股份總數的30%。更多信息請訪問IBKR知識庫。

強制出售

根據現行中國內地法規，每位盈透客戶在一家上交所/深交所掛牌公司的持股不得超過該公司已發行股份總數的指定百分比。如果持股超出以下指定比例, 香港交易所將要求客戶執行強制出售安排

保證金融資

中華通證券的保證金交易將受到限制，僅部分A股可以進行保證金交易。上交所和深交所會不時更新可以使用保證金的證券名單，詳情請參見香港交易所網站。

根據上交所和深交所相關規定，如果某只A股保證金交易活動的交易量超出規定的上限，則上交所和深交所可暫停該股票在其市場的保證金交易活動。保證金交易量降至規定上限以下時，市場會再恢復該股票的保證金交易活動。

可供借貸股票

中華通證券的股票借貸受上交所和深交所的限制規限，有關內容已納入聯交所的《交易所規則》之中。
盈透暫時不提供此項服務。

合資格賣空證券

供賣空用的證券借貸將僅限於可通過滬港通和深港通同時買入和賣出的中華通證券，即不包括只可賣出的中華通證券。
盈透暫時不提供此項服務。

深圳交易所創業版股票及上海交易所科創版股票之交易

僅機構投資者可買賣深圳交易所創業版股票及上海交易所科創版股票。

節假日安排

客戶只能在香港及內地市場均開放交易且兩地銀行於相應的結算日均開放服務的工作日交易中華通。此安排將確保兩地市場投資者和經紀商可在相關結算日通過銀行收發相關款項。

下表列舉了上交所／深交所證券北向交易的節假日安排：

惡劣天氣情況

惡劣天氣情況下的交易安排可參見香港交易所網站。

在哪里可以了解更多信息？

要了解有關滬港通和深港通的更多信息，請點擊下方的交易所網站鏈接：

• 什么是滬港通和深港通
• 滬港通/深港通常見問題（PDF）

如關於滬港通/深港通有任何疑問，請聯系盈透客戶服務獲取更多信息。

What is FATCA?

The Foreign Account Tax Compliance Act (FATCA) represents the United States efforts to combat tax evasion and abuse by US persons holding investments outside of the United States.  The Act establishes a new set of tax information reporting and withholding procedures.  While not expressly aimed at non-US persons, the regulations do impose withholding taxes on certain non-US entities that decline to disclose their US investors or account holders.

Under FATCA, US persons must report to the US tax authority, Internal Revenue Service (IRS), their assets held in offshore accounts.  In addition, the regulations seek to require non-US financial institutions to report to the US tax authority certain information about financial accounts of US or US-owned investors and account holders.

How does this impact US Brokers, including Interactive Brokers?

As a broker based in the United States, Interactive Brokers is required to report information and make payment of withholding taxes to the IRS, for all of our customers.  FATCA simply creates additional practices and withholdings to the current requirements for all US brokers.

Interactive Brokers will comply with the new rules.  This may require additional disclosures by investors during the account application process, as well as expanded tax reporting.  For all US institutions, FATCA becomes effective January 1, 2013.  Any FATCA tax withholding requirements begin on January 1, 2014.

Additional aspects of the regulations will be phased-in over the next few years, including an expansion of US brokers reporting on US source income to non-US accounts through Form 1042-S.

What action is required for US persons?

No additional action is required for US persons holding Interactive Brokers accounts.   US persons, who include US citizens, Green Card holders and other legal residents,  need only to complete Form W-9 during the account application process to certify their tax status. 

Does FATCA affect non-US accounts?  

Yes.  FATCA requires foreign financial institutions (FFIs) to furnish certain data directly to the IRS about any of their US taxpayer accounts or foreign entity accounts in which US taxpayers hold a certain level of ownership.  FFI compliance with the new regulations becomes effective July 1, 2013 with the submission of electronic FFI applications to the IRS.  The application forms are scheduled to be available through the IRS in January 2013.

All non-US persons and entities applying for and maintaining Interactive Broker accounts will continue to be  required to fully disclose and indentify the identity of their account's beneficial owner(s).  Through the IRS Form W-8, our account holders certify the beneficial owner's country of tax residence.  If you fail to provide a Form W-8, or do not resubmit a new W-8 when prompted upon the three-year expiration, additional withholding will apply.

Some entities not ordinarily considered to be financial institutions may be categorized under FATCA as an FFI.  Therefore, it is important to review the details outlined by the IRS.

Is there a summary of FFI requirements? 

While the regulations and compliance are far more complex than a brief FAQ can describe, the following offers a short summary of actions required by those defined foreign financial institutions.

• Identify US taxpayers.  If US taxpayers refuse to waive your non-US country's privacy or secrecy rules, then the US taxpayer account must be closed.
• Report to the IRS on the related US taxpayer activity within defined financial accounts.
• Withhold 30% US tax on US source income against any US taxpayer or foreign entity failing to disclose information or comply with the FATCA regulations.

Additional Information & Resources

The IRS remains the most comprehensive and up-to-date resource about FATCA compliance, implementation, and document filing.  The IRS continues to issue news releases and forms.  Please feel free to visit the IRS FATCA Website for details. 

IRS Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.

Below you will find the instructions on how to take a picture and send it per email to Interactive Brokers with the following smartphone operating systems:

• iOS (iPhone)
• Android (i.e. Samsung Galaxy, HTC One X, Sony Xperia, Motorola Droid) 

If you already know how to take and send pictures per email using your smartphone, please click HERE - Where to send the email to and what to include in the subject.

iOS
1. Swipe up from the bottom of your smartphone screen and tap the camera icon.

If you do not have the Camera icon, you can tap the Camera app icon from the home screen of your iPhone.

Normally your phone should now activate the rear camera. If it activates the front one, tap the camera switch button.

2. Place your iPhone above the document and frame the desired portion or page of the document.

3. Make sure to have uniform, sufficient lighting and not to cast any shadow on the document due to your position.  Hold the smartphone firmly with your hand/s and avoid shaking. Tap on the shutter button to take the photo.

4. Tap the thumbnail image in the lower left-hand corner to access the picture you have just taken.

5.  Make sure that the picture is clear and the document is well legible. You can enlarge the picture and see it in detail by swiping apart two fingers on the picture itself.

If the picture does not present a good quality or lighting, please repeat the previous steps in order to take a sharper one.

6. Tap the share icon in the lower left-hand corner of the screen.

7. Tap the Mail icon.

Note: to send emails your phone has to be configured for that. Please contact your email provider if you are not familiar with this procedure.

8. Please see HERE how to populate the To: and Subject: fields of your email. Once the email is ready, tap the up arrow icon on the top right to send it.

Android
1. Open your applications list and start the Camera app. Alternatively start it from your Home screen. Depending on your phone model, maker or setup, the app might be called differently.

Normally your phone should now activate the rear camera. If it activates the front one, tap the camera switch button.

2. Place your Android above the document and frame the desired portion or page of the document.

3. Make sure to have uniform, sufficient lighting and not to cast any shadow on the document due to your position.  Hold the smartphone firmly with your hand/s and avoid shaking. Tap on the shutter button to take the photo.

4.  Make sure that the picture is clear and the document is well legible. You can enlarge the picture and see it in detail by swiping apart two fingers on the picture itself.

If the picture does not present a good quality or lighting, please repeat the previous steps in order to take a sharper one.

5. Tap the empty circle icon in the lower right-hand corner of the screen.   

6. Tap the share icon in the lower left-hand corner of the screen.

7. In the sharing menu that will be displayed now tap the icon of the email client set up on your phone. In the example picture below, it is called Gmail but the name may vary according to your specific setup.

Note: to send emails your phone has to be configured for that. Please contact your email provider if you are not familiar with this procedure.

8. Please see HERE how to populate the To and Subject fields of your email. Once the email is ready, tap the airplane icon on the top right to send it.

WHERE TO SEND THE EMAIL AND WHAT TO INCLUDE IN THE SUBJECT
The email has to be created observing the below instructions:
1. In the field To: type:

•   newaccounts@interactivebrokers.com if you are a resident of a non-European country
•   newaccounts.uk@interactivebrokers.co.uk if you are a European resident

2. The Subject: field must contain all of the below:

•     Your account number (it usually has the format Uxxxxxxx, where x are numbers) or your username
•     The purpose of sending the document. Please use the below convention:
  • PoRes for a proof of residential address
  • PID for a proof of identity

1099 Reporting

Year End Reports

Account Transfers

1099 Reporting 

Statement and Year End Reporting for US persons and entities comprises the following:

1.  Cost Basis:  While the required reporting schedule was staggered, the primary cost basis that will be reported to the IRS includes equities bought and sold after December 31, 2010.  This includes the adjusted cost basis resulting from wash sales and corporate actions.

The future phase-in period for broker reporting includes the assets sold on or after the following dates:

--- Mutual Funds and  ETFS - 1/1/2012

--- Simple debt instruments (i.e. treasuries, fixed-rate bonds & municipal bonds) and options,  - 1/1/2014

--- Other debt instruments - 1/1/2016

2.  Tax Basis Method:  Brokers are required to use the method first in, first out (FIFO), unless given other instructions by an investor.  Changes to your tax basis method may be submitted through the Tax Optimizer.  The Tax Optimizer is launched from within Account Management and is available for stock, option, bond, warrant and single-stock future trades.  

IB offers multiple  tax basis methods, including three basic options:

●        First In, First Out (FIFO) - This is the default option.  FIFO assumes that the oldest security in inventory is matched to the most recently sold security.

●         Last In, First Out (LIFO) - LIFO assumes that the newest security acquired is sold first.

●         Specific Lot - Lets you see all of your tax lots and closing trades, then manually match lots to trades. Specific Lot is not available as the Account Default Match Method.

Tax Optimizer also lets you select the following additional derivatives of the specific identification method.

●        Highest Cost (HC), Maximize Long-Term Gain (MLTG), Maximize Long-Term Loss (MLTG), Maximize Short-Term Gain (MSTG), and Maximize Short-Term Loss(MSTL).

For complete instructions on using the Tax Optimizer and details on the lot-matching algorithms for each method, see the Tax Optimizer Users Guide.

Note:  Changing your tax basis is effective immediately.  The basis selected will be applied to all subsequent trades on the account statements and tax reports.  Updates will not affect previously closed trades nor the TWS profit and loss data displayed.

3.  Gain & Loss Categories:  An additional requirement to the cost basis reporting is the capital gain or loss category.  The gain or loss category of equities is determined by the length of time in which the security was held, known as the "holding period." 

●         Short-Term - Holding periods of one year or less are categorized as "short-term."

●         Long-Term  - Holding periods over one year are categorized as "long-term."

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Year End Reports

The following statements and reports display cost basis information that will be reported on Form 1099-B for eligible accounts.

• Monthly Account Statements
• Annual Account Statements 
• Worksheet for Form 8949

For a complete review of the tax information and year end reporting available, click here.

Note:  Unlike the Account Statements, the Gain & Loss Worksheet for Form 8949 may consolidate sell trades.  The cost basis will be adjusted, as required for 1099-B reporting.

Asset Transfers

U.S. legislation from 2008 included new guidelines for tax reporting by U.S. financial institutions.  Effective January 2011, U.S.  Brokers are required to report cost basis on sold assets, whether or not a gain/loss is short-term (held one year or less) or long-term (held more than one year).   U.S. brokerage firms, Interactive Brokers LLC (IB) included, implemented changes to comply with the legislation.

For more information on cost basis with asset transfers, see Cost Basis & Asset Transfers.

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Disclaimer:  IB does not provide tax advice. These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any international, federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor. We recommend that you consult a qualified tax adviser or refer to the U.S. Internal Revenue Service.