Ministry of Finance, State Administration of Taxation and China Securities Regulatory Commission, Circular on Issues Relevant to the Implementation of a Policy of Graduated Individual Income Tax on Dividends and Bonuses from Listed Companies

财政部、国家税务局、中国证券监督管理委员会关于实施上市公司股息红利差别化个人所得税政策有关问题的通知

December 07, 2012 | BY

CLP Temp

The dividend tax reduced to encourage investors to hold shares for the long term.

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Issued: November 16 2012
Effective: January 1 2013

Main contents: With respect to listed company stocks obtained on the public offering and transfer market, if the individual holds the shares