国家财政部和税总局出手救市,股息红利税暂减50%,也就是说过去个人投资者(流通股东投资者),在享有上市公司分红时,必须缴纳20%的股息红利税。现在根据[2005]102号《通知》精神,股息红利税暂减50%,既是个人投资者,缴纳10%的股息红利税,从而减少了个人投资者分红时的税务负担,相 National Treasury and Tax Administration shot the rescue, the dividend tax temporarily reduced by 50%, which means that in the past individual investors (shareholders of tradable shares), in the enjoyment of the dividends of listed companies, must pay 20% dividend tax. Now according to the [2005] No. 102 Notice, the dividend tax is temporarily reduced by 50%, which is not only for individual investors, but also for a dividend tax of 10%, thus reducing the tax burden on individual investors when dividends are distributed.