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 The

财税[2005]102号

颁布日期：20050613 　实施日期：20050613 　颁布单位：财政部、 国家税务总局

　cai shui [2005] no. 102

　the public finance departments （bureaus）， the state taxation bureaus and local taxation bureaus of all provinces， autonomous regions， municipalities directly under the central government and cities specifically designated in the state plan， and the public finance bureau of xinjiang production and construction corps：

　with a view of promoting the development of the capital market， upon the approval of the state council， the notice on the policy relating to the individual income taxes on dividends and bonuses is given as follows：

　i. the individual income taxes on the incomes of individual investors from the dividends and bonuses of listed companies shall be levied in accordance with the current tax laws after temporarily deducting 50% of individual taxable incomes.

　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