据央视新闻,财政部、国家税务总局今天(9月1日)联合发布公告,从9月1日起,外籍个人从外商投资企业取得的股息红利所得,不再免征个人所得税。政策调整后,根据我国个人所得税法规定,外籍个人从外商投资企业取得的股息红利所得,也应按照“利息、股息、红利所得”项目缴纳个人所得税,适用20%税率。从1994年起,我国对外籍个人从外商投资企业取得的股息红利所得免征个人所得税。在改革开放初期,政策对吸引外资发挥了...
Source Link据央视新闻,财政部、国家税务总局今天(9月1日)联合发布公告,从9月1日起,外籍个人从外商投资企业取得的股息红利所得,不再免征个人所得税。政策调整后,根据我国个人所得税法规定,外籍个人从外商投资企业取得的股息红利所得,也应按照“利息、股息、红利所得”项目缴纳个人所得税,适用20%税率。从1994年起,我国对外籍个人从外商投资企业取得的股息红利所得免征个人所得税。在改革开放初期,政策对吸引外资发挥了...
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