Ministry of Finance, State Administration of Taxation Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Relating to the Individual Cai Shui [2005] No. 107 The departments (bureaus) of public finance, bureaus of state taxation and local taxation of all provinces, autonomous regions, municipalities For the purpose of further regulating the taxation policies of dividends and bonuses, and reinforcing tax revenue collection and management, 1. For any income from dividend and bonuses as actually allotted by a listed company after the day of document Cai Shui [2005] No. 102 Those listed companies, which meet the aforesaid provisions and have paid individual income taxes in light of the full amount of dividends 2. For the incomes from dividend and bonuses of securities investment funds by allocation of a listed company, the taxable income shall 3. The term “listed companies” as mentioned in document Cai Shui [2005] No. 102 refers to the listed companies that are listed for the Please implement it accordingly. Ministry of Finance State Administration of Taxation June 24, 2005 |
Ministry of Finance, State Administration of Taxation
2005-06-24