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财税[2015]101号各省、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务局,上海、深圳证券交易所,全国中小企业股份转让系统有限责任公司,中国证券登记结算公司:经国务院批准,现就上市公司股息红利差别化个人所得税政策等有关问题通知如下:一、个人从公开发行和转让市场取得的上市公司股票,持股期限超过1年的,股息红利所得暂免征收个人所得税。
Ministry of Finance (Bureau), State Administration of Taxation, Local Taxation Bureau, Xinjiang Production and Construction Corps Finance Bureau, Shanghai and Shenzhen Stock Exchange, Limited Share Transfer System of Small and Medium-Sized Enterprises in Provinces, Autonomous Regions, Municipalities directly under the Central Government, and Planning Finance Bureau [2015] No. 101 Responsible company, China Securities Depository and Clearing Corporation: Upon approval of the State Council, we hereby notify you of the following issues concerning the individual income tax policy of dividend dividend for listed companies and other related issues: I. Individual shares of listed companies obtained from the public offering and transfer market with the shareholding period exceeding 1 For the year, dividend income is temporarily exempt from personal income tax.