Circular on Issues Relevant to the Policy of Graduated Individual Income Tax on Dividends and Extra Dividends from Listed Companies
关于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
Individual income tax policy revised to encourage long-term stock investment.
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(Issued by the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on September 7 2015 and effective as of September 8 2015.)
(财政部、国家税务总局、中国证券监督管理委员会于二零一五年九月七日公布，自二零一五年九月八日起施行。)
Cai Shui [2015] No.101
财税 [2015] 101号