Ministry of Finance, State Administration of Taxation The Ministry of Finance and the State Administration of Taxation Notice on the Policies Relating to the Individual Income Tax on Dividends Cai Shui [2005] No. 102 The public finance departments (bureaus), the state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, With a view of promoting the development of the capital market, upon the approval of the State Council, the notice on the policy relating I. The individual income taxes on the incomes of individual investors from the dividends and bonuses of listed companies shall be levied II. The aforesaid provision shall be implemented as of the date of release of this notice. Ministry of Finance State Administration of Taxation June 13, 2005 |
Ministry of Finance, State Administration of Taxation
2005-06-13