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按照我国个人所得税税法规定,分配给个人的利息、股息和红利等收益,以每次收入为应纳税额,适用20%的比例税率征税。根据我国企业所得税法和外商投资企业所得税法的规定,分配给法人的利息、股息和红利并入企业所得总额中征收企业所得税,其中股息和红利应还原为税前利润计算应纳税额,为避免重复征税,将被投资企业已缴税金从应纳税额中扣除。从我国证券所税课税的现状出
According to the provisions of the personal income tax law of our country, the incomes such as interest, dividends and bonuses allocated to individuals shall be taxed at a rate of 20% for each income as tax payable. According to the Law of the People’s Republic of China on Enterprise Income Tax and Foreign-invested Enterprise Income Tax Law, the interest, dividends and dividends distributed to legal persons are incorporated into the total amount of the enterprise income and are subject to the enterprise income tax. Dividends and dividends should be reduced to the profit before tax to calculate the tax payable. Repeated taxation, will be invested enterprises have been tax deducted from the amount of tax payable. From the status quo of taxation of securities in our country