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财税[2012]85号2012年12月16日经国务院批准,现就实施上市公司股息红利差别化个人所得税政策有关问题通知如下:一、个人从公开发行和转让市场取得的上市公司股票,持股期限在1个月以内(含1个月)的,其股息红利所得全额计入应纳税所得额;持股期限在1个月以上至1年(含1年)的,暂减按50%计入应纳税所得额;持股期限超过1年的,暂减按25%计入应纳税所得额。上述所得统一适用20%的税率计征个人所得税。前款所称上市公司是指在上海证券交易所、深圳证券交易所挂
Cai Shui [2012] No. 85 December 16, 2012 With the approval of the State Council, we hereby notify you of the following issues regarding the implementation of the policy of differentiated personal income tax on dividends and dividends of listed companies as follows: I. Individuals from the public offering and transfer of shares of listed companies If the term is within 1 month (including 1 month), the dividend income is fully included in the taxable income. If the shareholding period is from 1 month to 1 year (including 1 year), the dividend shall be reduced by 50% Included in the taxable income; holding period of more than 1 year, temporarily reduced by 25% included in taxable income. The above income is uniformly applicable to the tax rate of 20% for collecting personal income tax. The aforesaid listed companies refer to those listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange