Circular on Issues Relevant to the Policy of Graduated Individual Income Tax on Dividends and Extra Dividends from Listed Companies

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

Individual income tax policy revised to encourage long-term stock investment.

(Issued by the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission on September 7 2015 and effective as of September 8 2015.)

(财政部、国家税务总局、中国证券监督管理委员会于二零一五年九月七日公布，自二零一五年九月八日起施行。)

Cai Shui [2015] No.101

财税 [2015] 101号

Financial departments (bureaus), offices of the State Administration of Taxation and local taxation bureaus of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Finance Bureau of the Xingjiang Production and Construction Corp, the Shanghai and Shenzhen Stock Exchanges, National Equities Exchange and Quotations Co., Ltd. and China Securities Depository and Clearing Corporation Limited:

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：

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