我国《个人所得税法》和《企业所得税法》规定,公司利润在缴纳企业所得税以后,若将税后利润作为股息和红利分配给个人股东,股东所得的股利还应以20%的税率计征个人所得税,不作任何扣除。2005年,财政部、国税总局曾发文规定,对个人投资者从上市公司取得的股息、红利所得,减半计征个人所得税。2012年,财政部、国税总局、证监会发布新规,对股息所得按持股时间差别化征税个人所得税的政策。该政策旨在发挥税收政策的导向作用,鼓励长期投资,抑制短期炒作,促进资本市场长期稳定健康发展,因此这一政策更多地是一种宏观调控手段,赋予了一定的社会经济目的。社会政策原则为税法的基本原则,根据该原则,税收政策具有一定的社会经济目的,可能会牺牲个体纳税人的税收公平,但应受到比例原则的限制。股息差别化个人所得税政策理应遵循该原则,受其约束,因此文章将运用社会政策原则,对股息差别化个人所得税政策进行审视。 China’s “Individual Income Tax Law” and the “Enterprise Income Tax Law” stipulates that after the corporate profits tax is paid to the corporate profits, if the after-tax profits are distributed to individual shareholders as dividends and bonuses, the shareholders’ dividends should be taxed at 20% Income tax, without any deduction. In 2005, the Ministry of Finance and the State Administration of Taxation issued a document that stipulated that individual income tax should be reduced by half against the dividends and bonuses obtained by individual investors from listed companies. In 2012, the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission released a new regulation on the policy of individual income tax on dividend income differentiated according to the shareholding timing. The policy aims to give play to the guiding role of taxation policies, encourage long-term investment, curb short-term speculation and promote long-term stable and healthy development of the capital market. Therefore, this policy is more of a macro-control measure and gives certain social and economic purposes. The principle of social policy is the basic principle of the tax law. According to this principle, the tax policy has certain social and economic goals and may sacrifice the tax fairness of individual taxpayers, but should be limited by the principle of proportionality. Differentiated dividend personal income tax policy should follow this principle, subject to its constraints, so the article will use the principle of social policy, dividend individual income tax policy to examine.