根据《个人所得税法》的有关条款，个人因持有中国的债券、股票、股权而从中国境内公司、企业或其他经济组织取得的利息、股息、红利所得,需按20%的比例缴纳个人所得税。
例如，正在讨论的方案就是对高收入家庭增收资本收益和红利税。
Plans on the table will hit higher-income families with tax increases on capital gains and dividends, for example.
英国的银行报告说自从红利税被宣布以来，海外的竞争对手都采取了挑衅的手段来挖走员工，用低税作为诱饵。
British Banks report that since the bonus tax was announced, overseas rivals have launched aggressive attempts to poach staff away, using lower taxes as a lure.
法国也说了它将跟随英国的脚步施加红利税，希腊也承诺了90%的征税(雅典还没有享有国际金融中心的声誉)。
France has said that it will follow Britain's lead in imposing a bonus tax, while Greece has promised a 90% levy (Athens is not renowned as a global financial hub).
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