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个人收入调节税是我国为了缓解社会分配不公,控制消费基金过快增长,而对我国公民中达到税收起征点的个人收入征收的一种税。股息是企业对部分税后利润按股权多少分配给各股东的收益。我国《个人收入调节税暂行条例》改进某些条款的试点办
The personal income tax adjustment is a kind of tax levied on the personal income that our country citizens have reached the tax threshold in order to ease the social unfair distribution and control the excessive growth of the consumption fund. Dividends are the portion of the profits the company distributes to shareholders based on their shareholdings. China’s “Provisional Regulations on the Regulation of Individual Income Tax” to improve some of the provisions of the pilot Office