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股息所得是指投资方因权益性投资从被投资方取得的现金股利,不同的投资主体从居民企业取得的股息所得的税务处理方法各异,笔者结合工作中遇到的各种实际情况分别进行阐述。一、投资主体为自然人(一)境内自然人从一般居民企业(非上市公司)取得的股息所得,根据现行的个人所得税法及其实施细则的规定,应当按照“股息、利息、红利所得”税目计算缴纳个人所得
Dividend income refers to the cash dividend obtained by the investee from the investee due to the equity investment. The tax treatment methods of the dividends obtained by different investors from the resident enterprises are different, and the author separately carries out various actual situations encountered in the work Explain. I. The main investors are natural persons (I) Dividends obtained by domestic natural persons from ordinary resident enterprises (unlisted companies) According to the current Individual Income Tax Law and its implementing rules, the income of dividends, interest and bonus Tax calculation and payment of personal income