一图看懂丨股息、红利等权益性投资收益如何免征企业所得税

Tax Policies for Enterprises - From November 17, 2014, mainland resident enterprises holding H-shares for more than 12 months are exempt from corporate income tax on dividend income [2] - From December 5, 2016, the same tax exemption applies to mainland resident enterprises holding H-shares through the Shenzhen-Hong Kong Stock Connect for over 12 months [3] - For resident enterprises holding CDRs of innovative companies, the dividend income is subject to the same tax exemption policies as other equity investments [3] Perpetual Bonds Tax Treatment - Since January 1, 2019, interest income from perpetual bonds issued by enterprises can be treated as dividend income, allowing for corporate income tax exemptions under certain conditions [4] Income Realization Criteria - Dividend income from equity investments is recognized based on the date of profit distribution or stock conversion decision made by the invested enterprise's shareholders' meeting [7] - If a resident enterprise holds shares of a listed company for less than 12 months at the time of profit distribution announcement, it cannot enjoy the tax exemption on dividends [7] - Dividend income received from partnerships or sole proprietorships does not qualify for the tax exemption policy applicable to resident enterprises [7]