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中國財政部伙稅務總局公告 外籍商人股息紅利不再免稅

Future Wealths
Future Wealths
1 9 月, 2026
One Min Read
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中國財政部、國家稅務總局於今日（9月1日）聯合公告，從9月1日起，外籍個人從外商投資企業取得的股息紅利所得，不再免徵個人所得稅。政策調整後，根據中國個人所得稅法規定，外籍個人從外商投資企業取得的股息紅利所得，也應按照「利息、股息、紅利所得」項目繳納個人所得稅，適用20%稅率。

原文: https://finance.mingpao.com/fin/instantf/20260901/1788255888559/%E4%B8%AD%E5%9C%8B%E8%B2%A1%E6%94%BF%E9%83%A8%E4%BC%99%E7%A8%85%E5%8B%99%E7%B8%BD%E5%B1%80%E5%85%AC%E5%91%8A-%E5%A4%96%E7%B1%8D%E5%95%86%E4%BA%BA%E8%82%A1%E6%81%AF%E7%B4%85%E5%88%A9%E4%B8%8D%E5%86%8D%E5%85%8D%E7%A8%85%22%20target=%22blank

Last Update: 1 9 月, 2026

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