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个人投资者股息红利个税将开征

2014年04月29日 08:44    来源： 沈阳晚报    
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　　个人投资企业所得的股息、红利5月1日起按照核定征收方式征收个人所得税。近日，辽宁省地方税务局发布关于对个人投资者股息红利所得核定征收个人所得税的公告。

　　个人投资者股息红利所得指企业以现金、红股或非货币性资产对投资者进行的分配。征收个人所得税的投资者界定，一种是采取核定征收方式缴纳企业所得税的企业，另一种是最近三年均未向个人投资者分配股息、红利或最近三年向个人投资者分配股息、红利平均金额占近三年可供投资者分配的利润平均余额的比例小于50%的企业(不含50%)。


（责任编辑： 华青剑 ）

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