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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:为进一步规范股息红利税收政策,加强税收征管,现将个人所得税股息红利所得减免税政策有关执行口径问题通知如下:一、财税[2005]102号文下发之日后(含当日)上市公司实际派发的股息红利所得,按照财税[2005]102号文规定的减征个人所得税政策执行。符合上述规定的上市公司,已按股息红利全额计算扣缴个人所得税的,可按财税[2005]102号文规定的减
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to further standardize the tax policy on dividend dividends and strengthen tax collection and administration, the income tax on dividends from personal income tax is hereby reduced or exempt Notice on the implementation of the tax policy issues as follows: I. The actual dividend distribution of dividends by listed companies after the date of issue of Cai Shui [2005] No. 102, in accordance with the tax reduction of personal income tax as prescribed in Cai Shui [2005] No. 102 carried out. In compliance with the above provisions of listed companies, dividends have been fully paid dividends withholding personal income tax, according to Cai Shui [2005] No. 102 text reduction