摘要
红股股息不同于现金实物股息,它不属于个人所得税的征税客体。在企业已缴纳33%的企业所得税后,再对红股征收个人所得税属于典型的重复征税。从稳定证券市场的角度而言,国家应该出台一系列政策规范上市公司的股利分配行为和保护广大中小股东的利益。
The bonus dividend, different from the cash dividend and object dividend, is not extension of taxing on private income. It is iterant taxation when a shareholder is taxed on private income after his company has been taxed on corporation income. To stabilize the security market,our government must decree policies to regulate public company＇ s behaviors of dividend distributing and to protect small shareholders＇ benefits.
出处
《哈尔滨学院学报》
2007年第12期50-52,79,共4页
Journal of Harbin University
关键词
股权
红股
税法
税收原则
share rights
bonus
taxation laws
revenue principles
