股息红利差别化个人所得税政策

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振华重工: 振华重工2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-16 11:19
Core Points - The company announced a cash dividend distribution plan for its shareholders, with a cash dividend of 0.007649 USD per share for B shares and 0.055 CNY per share for A shares [1][3][4] - The relevant dates for the dividend distribution include the last trading day on June 25, 2025, the ex-dividend date on June 24, 2025, and the dividend payment date on July 10, 2025, for A shares, while B shares will have a payment date of June 27, 2025 [1][2] - The total share capital used for the dividend distribution is 5,268,353,501 shares [1] Dividend Taxation - For individual shareholders, the tax implications vary based on the holding period of the shares, with a 20% tax for holdings of one month or less, 10% for holdings between one month and one year, and no tax for holdings over one year [1][3] - The company will not withhold individual income tax at the time of dividend distribution, and the actual cash dividend for A shares after tax is 0.055 CNY [1][4] - For B shares, the company will withhold a 10% corporate income tax, resulting in a net cash dividend of 0.006884 USD per share [3][4]
中国瑞林: 中国瑞林工程技术股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-12 10:11
Core Points - The company announced a cash dividend of 0.50 CNY per share (before tax) for its A shares [1] - The total cash dividend distribution amounts to 60 million CNY (before tax) based on a total share capital of 120 million shares [1] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 19, 2025 [1] Dividend Distribution Dates - The record date for the dividend is June 18, 2025, with the last trading day on June 19, 2025, and the ex-dividend date also on June 19, 2025 [1] Taxation Policies - For individual shareholders holding unrestricted shares for over one year, the dividend income is exempt from personal income tax [2] - For shares held for one month or less, the entire dividend income is subject to tax, while shares held between one month and one year are taxed at 50% of the income [2] - The actual cash dividend received by individual shareholders is 0.50 CNY per share, with tax obligations calculated upon the transfer of shares [2] Special Cases for Different Shareholders - For shareholders holding restricted shares, a 10% tax rate applies, resulting in a net dividend of 0.45 CNY per share [3] - Qualified Foreign Institutional Investors (QFII) also face a 10% tax rate, leading to a net dividend of 0.45 CNY per share [4] - Other institutional investors and corporate shareholders are responsible for their own tax obligations, receiving a net dividend of 0.50 CNY per share [4]
彩蝶实业: 浙江彩蝶实业股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-10 11:16
Core Viewpoint - Zhejiang Caidie Industrial Co., Ltd. has announced a cash dividend distribution plan, with a cash dividend of RMB 0.30 per share (before tax) for A-shares, totaling RMB 34.8 million for all shareholders [1][2]. Summary by Relevant Sections Dividend Distribution Details - The cash dividend of RMB 0.30 per share (including tax) will be distributed based on a total share capital of 116 million shares [1]. - The total cash dividend payout amounts to RMB 34.8 million [1]. Important Dates - The key dates for the dividend distribution are as follows: - Share registration date: June 16, 2025 - Last trading date: June 17, 2025 - Ex-dividend date: June 17, 2025 [2]. Implementation of Distribution - The cash dividends for unrestricted circulating shares will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch [2]. - Shareholders who have completed designated transactions can receive their cash dividends on the distribution date at their designated securities business department [2]. Taxation on Dividends - For individual shareholders holding unrestricted circulating shares, dividends are subject to different tax treatments based on the holding period: - Holding period over 1 year: exempt from individual income tax - Holding period within 1 year: no withholding tax on this dividend [4]. - The actual cash dividend after tax for shareholders will be RMB 0.27 per share [6]. Consultation Information - For inquiries regarding the dividend distribution, shareholders can contact the Securities Investment Department at 0572-3958999 [7].
浙江荣泰: 浙江荣泰电工器材股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-10 11:16
Core Points - The company plans to distribute a cash dividend of 0.195 CNY per share (including tax) to all shareholders based on the total share capital as of the record date [1][2] - The total number of shares eligible for the dividend distribution is 362,729,860 shares after excluding shares held in the company's repurchase account [2][3] - The dividend distribution plan was approved at the annual general meeting on May 20, 2025 [1][2] Dividend Distribution Details - The cash dividend distribution will occur on June 17, 2025, with the record date set for June 16, 2025 [1][2] - The total cash dividend to be distributed amounts to approximately 70.73 million CNY (including tax) [2] - The reference price for the ex-dividend date will be calculated based on the previous closing price minus the cash dividend [2][3] Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from personal income tax [5] - For shares held for less than one year, the tax rate is 20% for those held for one month or less, and 10% for those held between one month and one year [5][6] - For qualified foreign institutional investors (QFII), a 10% withholding tax will be applied to the dividend [6][7] Contact Information - For inquiries regarding the dividend distribution plan, shareholders can contact the company's securities affairs department at 0573-83625213 [8]
恒林家居股份有限公司2024年年度权益分派实施公告
Shang Hai Zheng Quan Bao· 2025-06-08 18:39
2024年年度权益分派实施公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容 的真实性、准确性和完整性承担法律责任。 证券代码:603661 证券简称:恒林股份 公告编号:2025-029 恒林家居股份有限公司 重要内容提示: ● 每股分配比例 A股每股现金红利0.72元 一、通过分配方案的股东会届次和日期 本次利润分配方案经公司2025年5月16日的2024年年度股东大会审议通过。 二、分配方案 1.发放年度:2024年年度 2.分派对象: 截至股权登记日下午上海证券交易所收市后,在中国证券登记结算有限责任公司上海分公司(以下简 称"中国结算上海分公司")登记在册的本公司全体股东。 3.分配方案: 本次利润分配以方案实施前的公司总股本139,067,031股为基数,每股派发现金红利0.72元(含税),共 计派发现金红利100,128,262.32元。 1.实施办法 (1)无限售条件流通股的红利委托中国结算上海分公司通过其资金清算系统向股权登记日上海证券交 易所收市后登记在册并在上海证券交易所各会员办理了指定交易的股东派发。已办理指定交易的投资者 可于红利发放日在 ...
赛分科技: 苏州赛分科技股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-06 10:15
Core Points - The company announced a cash dividend distribution of 0.041 CNY per share, totaling approximately 17.08 million CNY based on a total share capital of 416,464,084 shares [1] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 20, 2025 [1] - The relevant dates for the dividend distribution include the record date, ex-dividend date, and payment date, which are specified in the announcement [1] Dividend Distribution Details - The cash dividend of 0.041 CNY per share is inclusive of tax, and the total cash dividend payout amounts to 17,075,027.44 CNY [1] - Shareholders who hold shares for more than one year will not be subject to personal income tax on the dividend income, while those holding for one year or less will have tax calculated upon the transfer of shares [2][3] - For shareholders holding shares for one month or less, a 20% personal income tax will be applied, resulting in a net dividend of 0.0328 CNY per share after tax [3] - For qualified foreign institutional investors (QFII), a 10% withholding tax will be applied, leading to a net dividend of 0.0369 CNY per share [3][4] Taxation Policies - The company will not withhold corporate income tax for other corporate shareholders, who are responsible for their own tax payments, with a gross dividend of 0.041 CNY per share [4] - The company will distribute dividends in RMB through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, for shareholders registered on the record date [1][4] - Shareholders are advised to consult the company's securities affairs department for any inquiries regarding the dividend distribution [4]
雅运股份: 上海雅运纺织化工股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-05-30 11:09
证券代码:603790 证券简称:雅运股份 公告编号:2025-025 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗 漏,并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示: ? 每股分配比例 A 股每股现金红利0.12元 ? 相关日期 | 股份类别 | 股权登记日 | | 最后交易日 | 除权(息)日 | 现金红利发放日 | | --- | --- | --- | --- | --- | --- | | A股 | 2025/6/6 | - | 2025/6/9 | 2025/6/9 | | ? 差异化分红送转: 否 一、 通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025 年 5 月 23 日的2024年年度股东大会审议通过。 二、 分配方案 截至股权登记日下午上海证券交易所收市后,在中国证券登记结算有限责任公司上海分 公司(以下简称"中国结算上海分公司")登记在册的本公司全体股东。 本次利润分配以方案实施前的公司总股本191,360,000股为基数,每股派发现金红利0.12 元(含税) ,共计派发现金红利22,963,200元。 三、 相关日期 | ...
共创草坪: 2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-05-29 09:46
本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗 漏,并对其内容的真实性、准确性和完整性承担法律责任。 重要内容提示: ? 每股分配比例 A 股每股现金红利0.64元 证券代码:605099 证券简称:共创草坪 公告编号:2025-021 江苏共创人造草坪股份有限公司2024年年度权益分派实施公告 ? 相关日期 | 股份类别 | 股权登记日 | | 最后交易日 | 除权(息)日 | 现金红利发放日 | | --- | --- | --- | --- | --- | --- | | A股 | 2025/6/5 | - | 2025/6/6 | 2025/6/6 | | ? 差异化分红送转: 否 一、通过分配方案的股东会届次和日期 本次利润分配方案经公司2025 年 5 月 20 日的2024年年度股东会审议通过。 二、分配方案 截至股权登记日下午上海证券交易所收市后,在中国证券登记结算有限责任公司上海分 公司(以下简称"中国结算上海分公司")登记在册的本公司全体股东。 本次利润分配以方案实施前的公司总股本401,642,000股为基数,每股派发现金红利0.64 元(含税) ,共计派发 ...
深圳市龙图光罩股份有限公司2024年年度权益分派实施公告
Shang Hai Zheng Quan Bao· 2025-05-06 19:18
证券代码:688721 证券简称:龙图光罩 公告编号:2025-016 深圳市龙图光罩股份有限公司 2024年年度权益分派实施公告 本公司董事会及全体董事保证公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的 真实性、准确性和完整性依法承担法律责任。 重要内容提示: 每股现金红利0.40元(含税) ● 相关日期 ■ 除公司自行发放对象外,其他股东的现金红利委托中国结算上海分公司通过其资金清算系统向股权登记 日上海证券交易所收市后登记在册并在上海证券交易所各会员办理了指定交易的股东派发。已办理指定 交易的投资者可于红利发放日在其指定的证券营业部领取现金红利,未办理指定交易的股东红利暂由中 国结算上海分公司保管,待办理指定交易后再进行派发。 一、通过分配方案的股东大会届次和日期 本次利润分配方案经公司2025年4月18日的2024年年度股东大会审议通过。 2.分派对象: 截至股权登记日下午上海证券交易所收市后,在中国证券登记结算有限责任公司上海分公司(以下简 称"中国结算上海分公司")登记在册的本公司全体股东。 3.分配方案: 本次利润分配以方案实施前的公司总股本133,500,000股为基数,每股 ...
厦门特宝生物工程股份有限公司 2024年年度权益分派实施公告
Zhong Guo Zheng Quan Bao - Zhong Zheng Wang· 2025-05-05 13:43
重要内容提示: 每股现金红利0.62元(含税) 本次利润分配方案经厦门特宝生物工程股份有限公司(以下简称"公司")2025年4月18日的2024年年度 股东大会审议通过。 二、分配方案 1.发放年度:2024年年度 2.分派对象: 截至股权登记日下午上海证券交易所收市后,在中国证券登记结算有限责任公司上海分公司(以下简 称"中国结算上海分公司")登记在册的本公司全体股东。 本公司董事会及全体董事保证公告内容不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的 真实性、准确性和完整性依法承担法律责任。 3.分配方案: 本次利润分配以方案实施前的公司总股本406,800,000股为基数,每股派发现金红利0.62元(含税),共 计派发现金红利252,216,000元(含税)。 三、相关日期 ■ 四、分配实施办法 1.实施办法 除公司自行发放对象外,公司其余股东的红利委托中国结算上海分公司通过其资金清算系统向股权登记 日上海证券交易所收市后登记在册并在上海证券交易所各会员办理了指定交易的股东派发。已办理指定 交易的投资者可于红利发放日在其指定的证券营业部领取现金红利,未办理指定交易的股东红利暂由中 国结算上海分公 ...