居民企业之间的股息、红利等权益性投资收益免征企业所得税，合规申报看过来！

Policy Content - The article discusses the tax exemption for dividend and bonus income from equity investments between resident enterprises, as per Article 26 of the Corporate Income Tax Law [2][4]. - The exemption applies to dividends and bonuses obtained from direct investments in other resident enterprises, excluding those from stocks held for less than 12 months [2]. Eligibility Criteria - To qualify for the exemption, enterprises must self-assess, declare, and retain relevant documentation for review [3]. - The required documentation includes the latest articles of association of the invested enterprise, profit distribution resolutions, tax clearance forms, and detailed accounts of investment income [4]. Income Recognition - Investment income should be recognized based on the actual receipt of dividends and bonuses [5]. - The income is realized on the date the invested enterprise's shareholders' meeting or general meeting makes a profit distribution decision [7]. Common Errors - Misclassification of income types, such as confusing debt investments with equity investments, can lead to incorrect claims for the tax exemption [8]. - Dividends from non-resident enterprises or partnerships do not qualify for the exemption [9]. - If the holding period of stocks is less than 12 months at the time of profit distribution announcement, the enterprise cannot claim the tax exemption [10]. Reporting Requirements - For prepayment, enterprises must fill out the relevant sections in the Corporate Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form [11]. - For annual reporting, the exemption amount should be reflected in the Corporate Income Tax Annual Declaration Main Form [13].