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经国务院批准,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。财政部、国家税务总局、证监会有关负责人就上市公司股息红利差别化个人所得税政策的有关问题回答了记者的提问。问:为什么对上市公司股息红利实施差别化个人所得税政策?答:按照个人所得税法有关规定,“利息、股息、红利所得”以每次收入额为应纳税所得额,适用20%的比例税率计征个人所得税。为促进资本市场发展,经国务院批准,自2005年6月13日起,对个人从上市公司取得的股息红利所得,暂减按50%计入应纳税所得额,依法计征个人所得税,实际税负相当于10%。
With the approval of the State Council, effective January 1, 2013, the individual income tax on dividend income of listed companies obtained from the public offering and transfer market will be subject to the differentiated personal income tax according to the length of shareholding. The Ministry of Finance, the State Administration of Taxation and the relevant person in charge of the CSRC answered questions raised by reporters on the issues related to the differentiated personal income tax policy of dividends and dividends of listed companies. Q: Why the implementation of differentiated personal income tax policy for dividends on listed companies? A: In accordance with the relevant provisions of the personal income tax law, “the interest, dividends, dividend income” to the amount of each income as taxable income, the proportion of 20% Tax rates levy personal income tax. With the approval of the State Council, with the approval of the State Council, in order to promote the development of the capital market, the dividend income of individuals obtained from listed companies shall be temporarily deducted from the taxable income by 50% from the date of June 13, 2005, and personal income tax and actual tax shall be calculated according to law Negative equivalent to 10%.