国家税务总局明确公积金转增股本征税问题一、股份制企业用资本公积金转增股本不属于股息、红利性质的分配，对个人取得的转增股本数额，不作为个人所得，不征收个人所得税。二、股份制企业用盈余公积金派发红股属于股息、红利性质的分配，对个人取得的红股数额，应作为个... The State Administration of Taxation clarifies the issue of tax on capital reserve converted from capital reserve 1. The conversion of capital reserve into share capital by joint-stock enterprises does not belong to the distribution of dividends and dividends. Instead of collecting individual income tax, the share-holding share transferred to individuals is not taken as personal income tax. Second, joint-stock enterprises with surplus reserve fund distribution of bonus shares are dividends, the nature of the dividend distribution, the amount of bonus shares obtained by individuals, should be as ...