2011年7月7日,国家税务总局下发《关于企业转让上市公司限售股有关所得税问题的公告》。
On July 7, 2011, the State Administration of Taxation (SAT) promulgated the Announcement on Issues Concerning Income Tax Incurred by Restricted Shares Transfer of Listed Companies.
红股与现金红利不同,对收入者没有所得税。
Stock dividends are not taxable income to the recipient as are cash dividends.
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