Dividend tax, New Deal immigrants

Notice on Relevant Issues Concerning the Implementation of Dividends and Dividends Differentiated Individual Income Tax Policy of Listed Companies

Caishui [2012] No.85

6. The shares of listed companies obtained by individuals from the public offering and transfer market as mentioned in this Notice include:

(1) Shares obtained through the centralized trading system or commodity trading system of the stock exchange;

(2) Shares acquired through agreement transfer;

(3) Shares obtained by judicial deduction;

(4) Shares acquired by inheriting or dividing family property according to law;

(5) Shares acquired through acquisition;

(6) Shares acquired through exercise.

(7) Shares converted by convertible corporate bonds.

(8) Obtaining issued shares, allotment, dividends and capitalization of reserve funds;

(9) Holding stocks transferred from the agency share transfer system to the main board market (or small and medium-sized board, Growth Enterprise Market);

(10) Shares of the merged company held by individuals in the merger of listed companies;

(eleven) the listed company is divided, and the shares of the divided company held by individuals are converted from the shares of the divided company;

(twelve) other shares obtained from the public offering and transfer market.