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