What is dividend tax? What conditions need to be met for dividend exemption?

What is dividend tax?

Dividend tax refers to the tax on dividends of listed companies. For the long-term line of more than one year investment Where the income from dividends and bonuses is temporarily exempted from individual income tax; For short-term trading within one month investment Dividend and bonus tax shall be doubled.

So, what conditions need to be met for dividend exemption?

The conditions for tax exemption of dividends and bonus income of resident enterprises are as follows:

1. The investment Is equity nature investment ;

2. Be investment Party A is a resident enterprise;

three investment Is direct investment , mainly to encourage enterprises to carry out direct investment , participating in production and operation;

4. If investment It is publicly issued and circulated by listed companies shares , which should be held continuously for more than 12 months, and speculation is not encouraged.

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