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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
In accordance with the relevant provisions of the individual income tax law, “interest, dividends and bonus income” shall be calculated on the basis of the amount of each taxable income and the tax rate of 20% on the basis of the individual 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