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| Notice of the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on Issues concerning Differentiated Individual Income Tax Policies on Dividends and Bonuses of Listed Companies | | 财政部、国家税务总局、证监会关于上市公司股息红利差别化个人所得税政策有关问题的通知 |
| (No. 101 [2015] of the Ministry of Finance) | | （财税[2015]101号） |
| The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; Shanghai Stock Exchange and Shenzhen Stock Exchange; National Equities Exchange and Quotations Co. Ltd.; and China Securities Depository and Clearing Corporation Limited (“CSDC”): | | 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局，上海、深圳证券交易所，全国中小企业股份转让系统有限责任公司，中国证券登记结算公司： |
| With the approval of the State Council, you are hereby notified of the issues concerning differentiated individual income tax policies on dividends and bonuses of listed companies as follows: | | 经国务院批准，现就上市公司股息红利差别化个人所得税政策等有关问题通知如下： |
| I. Where an individual acquires the stocks of a listed company from public offering of the company or from the stock market and holds the stocks for more than one year, the income from dividends and bonuses shall be temporarily exempt from individual income tax. | | 一、个人从公开发行和转让市场取得的上市公司股票，持股期限超过1年的，股息红利所得暂免征收个人所得税。 |
| ．．．．．． | | 个人从公开发行和转让市场取得的上市公司股票，持股期限在1个月以内（含1个月）的，其股息红利所得全额计入应纳税所得额；持股期限在1个月以上至1年（含1年）的，暂减按50%计入应纳税所得额；上述所得统一适用20%的税率计征个人所得税。 |
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