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Article 17 The term "income from equity investment such as dividend and bonus, etc."

第十七条企业所得税法第六条第项所称股息、红利等权益性投资收益,是指企业因权益性投资从被投资方取得的收入。

Income from equity investment paid to investors such as dividend and bonus

向投资者支付的股息、红利等权益性投资收益款项

The dividend and bonus procured from the resident enterprise by the non-resident enterprise which has set a branch in China

在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益

Income from equity investment income such as dividend and bonus between qualified resident enterprises

符合条件的居民企业之间的股息、红利等权益性投资收益

The dividend and bonus of the resident enterprise

居民企业之间的股息、红利等权益性投资收益

For the foreign person gets profit, dividend and bonus from the foreign enterprise, the income tax will be exempted.

外籍个人从外商投资企业取得的利润、股息、红利所得,免征个人所得税。

The provision of choices of either bonus shares or dividend offered by he listed companies in line with international convention satisfies different tastes of investors.

借鉴国际通行做法,对上市公司的利润分配采用送股或派息的"可选择股息"的办法,可满足投资者的不同偏好,是走出我国上市公司当前分红派息"怪圈"的最佳出路之一。

Income from equity investment such as dividend and bonus

股息、红利等权益性投资收益

Such equity investment gains as dividend, bonus paid to the investors

向投资者支付的股息、红利等权益性投资收益款项

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后,居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益,均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

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