| Announcement the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission on Continuing the Implementation of the Differential Individual Income Tax Policies on the Dividends and Bonuses of the Companies Quoted on the National Equities Exchange and Quotations | | 财政部、税务总局、证监会关于继续实施全国中小企业股份转让系统挂牌公司股息红利差别化个人所得税政策的公告 |
| (Announcement No. 78 [2019] of the Ministry of Finance, the State Taxation Administration and the China Securities Regulatory Commission) | | （财政部、税务总局、证监会公告2019年第78号） |
| The continued implementation of differential individual income tax policies on the dividends and bonuses of the companies quoted on the national equities exchange and quotations (“NEEQ”) (hereinafter referred to as “quoted companies”) is hereby announced as follows: | | 现就继续实施全国中小企业股份转让系统挂牌公司（以下简称挂牌公司）股息红利差别化个人所得税政策公告如下： |
| I. Where an individual holds the stock of a quoted company, and the holding period of the stock is more than one year, the income from dividends and bonuses shall be temporarily exempt from individual income tax. | | 一、个人持有挂牌公司的股票，持股期限超过1年的，对股息红利所得暂免征收个人所得税。 |
| Where an individual holds the stock of a quoted company, and the holding period of the stock is one month or less, his or her income from dividends and bonuses shall be included in the amount of taxable income in full amount; where the holding period of the stock is more than one month up to one year, the income from dividends and bonuses shall be temporarily included in the amount of taxable income at the reduced rate of 50%. Individual income tax on the aforesaid income shall be calculated and collected at the uniform rate of 20%. | | 个人持有挂牌公司的股票，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，其股息红利所得暂减按50%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。 |
| For the purpose of this Announcement, “quoted companies” means the unlisted public companies whose stocks are publicly transferred on the NEEQ; and “holding period of the stock” means the holding period from the date when an individual acquires the stock of a quoted company to the day before the date of transfer and delivery of the said stock. | | 本公告所称挂牌公司是指股票在全国中小企业股份转让系统公开转让的非上市公众公司；持股期限是指个人取得挂牌公司股票之日至转让交割该股票之日前一日的持有时间。 |
| II. When a quoted company distributes dividends and bonuses, if an individual holds the stock for one year or less as of the record date, the quoted company shall temporarily not withdraw the individual income tax. When an individual transfers his or her stock, China Securities Depository and Clearing Corporation Limited (“CSDC”) shall, on the basis of his or her holding period, calculate the amount of taxes payable which shall be withheld by a securities company or any other stock custodian institution from the individual's capital account and be transferred to CSDC. CSDC shall, within the first five working days of the following month, transfer the amount to the quoted company, and the quoted company shall file a tax return with the tax authority having jurisdiction during the statutory period for filing a tax return in the month when taxes are received, and file withholding returns for all taxpayers in full amount. | | 二、挂牌公司派发股息红利时，对截至股权登记日个人持股1年以内（含1年）且尚未转让的，挂牌公司暂不扣缴个人所得税；待个人转让股票时，证券登记结算公司根据其持股期限计算应纳税额，由证券公司等股票托管机构从个人资金账户中扣收并划付证券登记结算公司，证券登记结算公司应于次月5个工作日内划付挂牌公司，挂牌公司在收到税款当月的法定申报期内向主管税务机关申报缴纳，并应办理全员全额扣缴申报。 |
| An individual shall have enough money in his or her capital account and perform the tax payment obligation according to law. Securities companies and other stock custodian institutions shall transfer and withdraw taxes according to law. If there is no or insufficient money in the capital account of an individual, the securities company or any other stock custodian institution shall notify the individual to replenish funds and then withhold taxes. | | 个人应在资金账户留足资金，依法履行纳税义务。证券公司等股票托管机构应依法划扣税款，对个人资金账户暂无资金或资金不足的，证券公司等股票托管机构应当及时通知个人补足资金，并划扣税款。 |
| III. When an individual transfers his or her stock, the holding period of the stock shall be calculated under the principle of “first-in, first-out”, that is, the shares first acquired in a security account shall be deemed as the shares first transferred. | | 三、个人转让股票时，按照先进先出的原则计算持股期限，即证券账户中先取得的股票视为先转让。 |
| Taxable income shall be calculated with individual investors' securities accounts as the unit. The number of shares held by an individual investor shall be the one as indicated on the shareholding record in the securities account of the individual investor after settlement at the end of each day. The number of shares acquired or transferred in the securities account shall be the number of net increase (decrease) of shares after settlement at the end of each day. | | 应纳税所得额以个人投资者证券账户为单位计算，持股数量以每日日终结算后个人投资者证券账户的持有记录为准，证券账户取得或转让的股票数为每日日终结算后的净增（减）股票数。 |
IV. The individual income tax on the income from dividends and bonuses acquired by the securities investment funds from a quoted company shall be calculated and collected in accordance with this Announcement.
．．．．．． | | 四、对证券投资基金从挂牌公司取得的股息红利所得，按照本公告规定计征个人所得税。
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