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Notice of the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on Issues concerning Differentiated Individual Income Tax Policies on Dividends and Bonuses of Listed Companies [Partially Invalid]
财政部、国家税务总局、证监会关于上市公司股息红利差别化个人所得税政策有关问题的通知 [部分失效]
【法宝引证码】

Notice of the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on Issues concerning Differentiated Individual Income Tax Policies on Dividends and Bonuses of Listed Companies 

财政部、国家税务总局、证监会关于上市公司股息红利差别化个人所得税政策有关问题的通知

(No. 101 [2015] of the Ministry of Finance) (财税[2015]101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; Shanghai Stock Exchange and Shenzhen Stock Exchange; National Equities Exchange and Quotations Co. Ltd.; and China Securities Depository and Clearing Corporation Limited (“CSDC”): 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,上海、深圳证券交易所,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:
With the approval of the State Council, you are hereby notified of the issues concerning differentiated individual income tax policies on dividends and bonuses of listed companies as follows: 经国务院批准,现就上市公司股息红利差别化个人所得税政策等有关问题通知如下:
I. Where an individual acquires the stocks of a listed company from public offering of the company or from the stock market and holds the stocks for more than one year, the income from dividends and bonuses shall be temporarily exempt from individual income tax.   一、个人从公开发行和转让市场取得的上市公司股票,持股期限超过1年的,股息红利所得暂免征收个人所得税。
Where an individual acquires the stocks of a listed company from public offering of the company or from the stock market and holds the stocks for not more than one month, the income from dividends and bonuses shall be included in the taxable income in full amount; or if the individual holds the stocks for more than one month but not more than one year, the income from dividends and bonuses shall be temporarily included in the 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;上述所得统一适用20%的税率计征个人所得税。
II. When a listed company distributes dividends and bonuses, if an individual holds stocks for not more than one year, the listed company shall temporarily not deduct the individual income tax. When an individual transfers his or her stocks, CSDC shall, on the basis of his or her holding period, calculate the amount of tax payable, which shall be withheld by a securities company or any other share custody 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 listed company, and the listed 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.
......
   二、上市公司派发股息红利时,对个人持股1年以内(含1年)的,上市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,由证券公司等股份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个工作日内划付上市公司,上市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。
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