Notice on Issues Concerning the Implementation of Differentiated Individual Income Tax Policy on Dividends and Bonuses of Listed Companies
财政部国家税务总局证监会关于实施上市公司股息红利差别化个人所得税政策有关问题的通知
This notice specifies the differentiated individual income tax treatment for dividends and bonuses received from listed companies, adjusting tax rates based on holding periods to encourage long-term investment.