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【涨知识】居民企业请注意!这些投资收益可免征企业所得税,条件看这里→
蓝色柳林财税室·2025-08-22 01:19

Core Viewpoint - The article outlines the conditions under which equity investment income, such as dividends and bonuses, can be exempt from corporate income tax for resident enterprises in China, detailing specific investment scenarios and relevant policies. Group 1: Tax Exemption Conditions - Resident enterprises can enjoy tax exemption on dividends and bonuses from direct investments in other resident enterprises, provided they hold the shares for more than 12 months [1]. - For investments through the Shanghai-Hong Kong Stock Connect, dividends from H-shares held for over 12 months are exempt from tax since November 17, 2014 [1]. - Similarly, for investments through the Shenzhen-Hong Kong Stock Connect, dividends from H-shares held for over 12 months are exempt from tax since December 5, 2016 [1]. - Income from holding CDRs (Chinese Depositary Receipts) of innovative enterprises is also exempt if it meets the holding period requirements [1]. Group 2: Income Recognition Timing - The income from equity investments is recognized on the date when the profit distribution or stock conversion decision is made by the invested enterprise's shareholders' meeting [2]. - Only equity investments qualify for tax exemption; interest income from general bonds does not meet this criterion [2]. - Indirect investments through intermediaries do not qualify for tax exemption; only direct investments in other resident enterprises are eligible [2]. Group 3: Special Cases - Non-resident enterprises can also enjoy tax exemption on dividends from resident enterprises if they have a physical presence in China and the income is related to that presence [2]. - If an enterprise withdraws or reduces its investment, the corresponding portion of undistributed profits may be treated as dividend income and could be exempt if it meets the conditions [3]. - In cases of liquidation or asset restructuring, the income received that corresponds to the accumulated undistributed profits may also qualify for tax exemption if conditions are met [3]. Group 4: Common Questions - Dividends received from partnerships or sole proprietorships do not qualify for tax exemption as these entities are not subject to the Corporate Income Tax Law [4]. - There is no need for separate filing for tax exemption; enterprises should self-assess their eligibility during tax declaration and retain relevant documentation for verification [4]. - The holding period for CDRs is calculated from the date of acquisition to the profit distribution decision date; a continuous holding of over 12 months is required for tax exemption [4].