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Notice of the Ministry of Finance, the State Administration of Taxation and China Securities Regulatory Commission on Issues concerning the Implementation of Differential Individual Income Tax Policies on Dividends and Bonuses of Companies Quoted on the National Equities Exchange and Quotations | | 财政部、国家税务总局、证监会关于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有关问题的通知 |
| (No. 48 [2014] of the Ministry of Finance) | | （财税[2014]48号） |
| The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; National Equities Exchange and Quotations Co. Ltd.; and China Securities Depository and Clearing Corporation Limited: | | 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，全国中小企业股份转让系统有限责任公司，中国证券登记结算公司： |
| In accordance with the Decision of the State Council on Issues concerning the National Equities Exchange and Quotations (No. 49 [2013], State Council), you are hereby notified of the issues concerning the implementation of differential individual income tax policies on dividends and bonuses of companies quoted on the National Equities Exchange and Quotations (hereinafter referred to as “NEEQ”) as follows: | | 根据《国务院关于全国中小企业股份转让系统有关问题的决定》（国发[2013]49号）的有关规定，现就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有关问题通知如下： |
| I. Where an individual holds the stock of a company quoted on the NEEQ, and the holding period of the stock is one month or less, the incomes from dividends and bonuses shall be included into the taxable incomes in full amount; where the holding period of the stock is more than one month up to one year, the incomes from dividends and bonuses shall be included into the taxable incomes at the reduced rate of 50% for the time being; and where the holding period of the stock is more than one year, the incomes from dividends and bonuses shall be included into the taxable incomes at the reduced rate of 25% for the time being. Individual income taxes on the aforesaid incomes shall be collected at the uniform rate of 20%. | | 一、个人持有全国中小企业股份转让系统（简称全国股份转让系统）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，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。 |
| The term “quoted companies” as mentioned in the preceding paragraph refers to the unlisted public companies quoted on the NEEQ for public transfer of their stocks. The term “holding period of the stock” refers to 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. | | 前款所称挂牌公司是指股票在全国股份转让系统挂牌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, the incomes from dividends and bonuses of the stock that has been held by an individual for more than one year as of the record date shall be included into the taxable incomes at the rate of 25%. For the stock that has been held by the individual for one year or less as of the record date and has not been transferred, the withholding and payment of the taxes shall be divided into two steps: Step one: when the quoted company distributes dividends and bonuses, the incomes from dividends and bonuses shall be included into the taxable income at the uniform rate of 25% for the time being, and taxes shall be calculated and withheld. Step two: when an individual transfers his or her stock, China Securities Depository and Clearing Corporation Limited shall calculate the amount of actual taxes payable on the basis of the period of the individual's holding period of the stock. The part exceeding the tax amount that has already been withheld shall be withheld by a securities company or any other share trustee institution from the individual's capital account and be transferred to the China Securities Depository and Clearing Corporation Limited. China Securities Depository and Clearing Corporation Limited shall transfer the amount to the quoted company within the first five working days of the following month, and the quoted company shall declare and pay taxes to the competent tax authority within the statutory time limit for declaration in the month when it receives the tax payment. | | 二、挂牌公司派发股息红利时，对截至股权登记日个人已持股超过1年的，其股息红利所得，按25%计入应纳税所得额，直接由挂牌公司计算并代扣代缴税款。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，税款分两步代扣代缴：第一步，挂牌公司派发股息红利时，统一暂按25%计入应纳税所得额，计算并代扣税款。第二步，个人转让股票时，证券登记结算公司根据其持股期限计算实际应纳税额，超过已扣缴税款的部分，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。 |
An individual shall have enough money in his or her capital account and perform the tax payment obligation in accordance with law. Securities companies and other shares trustee institutions shall transfer and withdraw taxes in accordance with law. If there is no or insufficient money in the capital account of an individual, the securities company or any other shares trustee institution shall timely notify the individual of the requirement for replenishment of 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。
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