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

时间：2007-07-10 06:30:00

（单词翻译:单击）

 

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 taxation1 bureaus and local taxation bureaus of all provinces， autonomous2 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 Corps3：

　　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 dividends4 and bonuses is given as follows：

　　I. The individual income taxes on the incomes of individual investors5 from the dividends and bonuses of listed companies shall be levied6 in accordance with the current tax laws after temporarily deducting7 50% of individual taxable incomes.

　　II. The aforesaid provision shall be implemented8 as of the date of release of this notice.

　　Ministry of Finance

　　State Administration of Taxation

　　June 13， 2005


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1 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的；独立的
参考例句：
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 corps pzzxv     
n.(通信等兵种的)部队；(同类作的)一组
参考例句：
  • The medical corps were cited for bravery in combat.医疗队由于在战场上的英勇表现而受嘉奖。
  • When the war broke out,he volunteered for the Marine Corps.战争爆发时，他自愿参加了海军陆战队。
4 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金
参考例句：
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
5 investors dffc64354445b947454450e472276b99     
n.投资者，出资者( investor的名词复数 )
参考例句：
  • a con man who bilked investors out of millions of dollars 诈取投资者几百万元的骗子
  • a cash bonanza for investors 投资者的赚钱机会
6 levied 18fd33c3607bddee1446fc49dfab80c6     
征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税
参考例句：
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
7 deducting a8b7c0fd0943a3e50d5131ea645ec08e     
v.扣除，减去( deduct的现在分词 )
参考例句：
  • Deducting drop size and velocity from circular blood stains. 如何从循环的血液中降低血滴的大小和速度。 来自电影对白
  • Ordinary shareholders receive dividend from profit after deducting the preference shares dividend. 普通股股东可获派剩馀的盈利为股息。 来自互联网
8 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 )；执行；贯彻；使生效
参考例句：
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革，经济就面临崩溃的危险。 来自辞典例句

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