为鼓励长期投资,抑制短期炒作,促进我国资本市场长期健康发展,经国务院批准,《财政部国家税务总局证监会关于实施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》(财税[2012]85号)明确,自2013年1月1日起,对个人从公开发行和转让市场取得的上市公司股票,股息红利所得按持股时间长短实行差别化个人所得税政策。证券 In order to encourage long-term investment, curb short-term speculation and promote long-term healthy development of capital market in China, the State Council approved the “Notice of the CSRC on the Implementation of Differentiated Individual Income Tax on Dividends and Dividends of Listed Companies” (Cai Shui [2012] 85) made it clear that from January 1, 2013 onwards, individuals from the public offering and transfer of market access to the stock of listed companies, dividends dividends in accordance with the length of shareholding implementation of differentiated personal income tax policy. Securities