Ministry of Finance and State Administration of Taxation, Policies Relevant to Individual Income Tax on Dividends and Bonuses Circular

财政部、国家税务总局关于股息红利个人所得税有关政策的通知

Issued: June 13 2005Effective: as of date of issueMain contents: The Circular states that income from dividends and bonuses received by individual investors…

1 minute readJuly 02, 2005 at 12:58 AM

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Issued: June 13 2005

Effective: as of date of issue

Main contents: The Circular states that income from dividends and bonuses received by individual investors from listed companies shall be temporarily discounted by 50% and included in individual taxable income

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