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财政部国家税务总局关于股息红利有关个人所得税政策的补充通知一、财税[2005]102号文下发之日后(含当日)上市公司实际派发的股息红利所得,按照财税[2005]102号文规定的减征个人所得税政策执行。符合上述规定的上市公司,已按股息红利全额计算扣缴个人所得税的,可按财税[2005]102号文规定的减税政策将多扣缴的税款退还个人投资者:税款已缴入国库的,由财税部门按规定程序办理退税,并
Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policy of Dividend Bonus I. The actual dividend distribution of dividends by the listed company after the date of issuance of Cai Shui [2005] No. 102 (as at the same day) is as prescribed in Cai Shui [2005] No. 102 The reduction of personal income tax policy implementation. If a listed company complying with the above provisions has withheld the personal income tax according to the dividend payout in full, it may refund the multi-withheld tax to the individual investor according to the tax reduction policy as prescribed in Cai Shui [2005] No. 102: Tax paid Inbound treasury, the tax department shall handle the refund according to the prescribed procedures