股息红利差别化个人所得税政策

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横店集团得邦照明股份有限公司2025年半年度权益分派实施公告
Shang Hai Zheng Quan Bao· 2025-09-16 19:12
Core Points - The company announced a cash dividend distribution of 0.641 CNY per share for the first half of 2025, approved at the second extraordinary shareholders' meeting on September 3, 2025 [2][3] Distribution Plan - The distribution is based on the total share capital minus the shares held in the repurchase account, resulting in a total cash dividend payout of approximately 299.77 million CNY [4] - The cash dividend will be distributed to all shareholders registered with the China Securities Depository and Clearing Corporation Limited Shanghai Branch as of the close of trading on the record date [3][4] Taxation Details - For individual shareholders holding unrestricted shares for over one year, the cash dividend is exempt from personal income tax, resulting in a net distribution of 0.641 CNY per share [9][10] - For shares held for less than one year, the tax will be calculated upon transfer, with a net distribution of 0.5769 CNY per share after a 10% withholding tax [11][12] - The company will not withhold corporate income tax for other institutional investors, who are responsible for their own tax declarations [12]
钜泉科技: 钜泉光电科技(上海)股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-08-18 16:21
Core Viewpoint - The company, Jiuquan Technology (Shanghai) Co., Ltd., has announced a cash dividend distribution of 0.60 RMB per share, totaling 69,083,532 RMB, approved at the annual shareholders' meeting on June 27, 2025 [1][2]. Dividend Distribution Plan - The cash dividend of 0.60 RMB per share is based on a total share capital of 115,139,220 shares [1]. - The dividend will be distributed to all shareholders registered with the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, as of the close of trading on the registration date [1]. Relevant Dates - The key dates for the dividend distribution are as follows: - Registration Date - Ex-Dividend Date - Dividend Payment Date [1]. Implementation Method - For unrestricted circulating shares, dividends will be distributed through the clearing system of the China Securities Depository and Clearing Corporation Limited [1]. - Shareholders who have completed designated transactions can receive cash dividends on the payment date at their designated securities firms [1]. 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: No personal income tax on dividends [3]. - Holding period within 1 year: No withholding tax at the time of distribution; tax will be calculated upon transfer of shares [3]. - For shareholders holding restricted shares, tax will be calculated based on the holding period post-lifting of restrictions [4]. Tax Rates for Different Shareholders - Non-resident enterprises will be taxed at a reduced rate of 10%, resulting in a net dividend of 0.54 RMB per share [5]. - Qualified Foreign Institutional Investors (QFII) will also face a 10% withholding tax, leading to a net dividend of 0.54 RMB per share [5][6]. - For Hong Kong investors holding shares via the "Shanghai-Hong Kong Stock Connect," a 10% tax will apply, resulting in a net dividend of 0.54 RMB per share [6]. Contact Information - For inquiries regarding the dividend distribution, shareholders can contact the Board Office at 021-50277832 [6].
盛景微: 2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-07-31 16:40
Core Viewpoint - Wuxi Shengjing Microelectronics Co., Ltd. has announced a cash dividend distribution plan for the fiscal year 2024, with a proposed cash dividend of 0.1001 CNY per share, amounting to a total distribution of approximately 10.07 million CNY, which represents 43.94% of the net profit attributable to shareholders [1][2][3]. Dividend Distribution Plan - The cash dividend of 0.1001 CNY per share will be distributed to all shareholders registered by the equity registration date [1][2]. - The total number of shares eligible for the dividend is 100,567,367 shares after excluding 99,300 shares held in the company's repurchase account [3]. - The dividend distribution was approved at the annual general meeting held on June 9, 2025 [1]. Relevant Dates - The key dates for the dividend distribution are as follows: - Equity registration date: August 6, 2025 - Last trading day: August 7, 2025 - Ex-dividend date: August 7, 2025 [1][4]. Tax Implications - For individual shareholders holding shares for more than one year, the dividend income is exempt from personal income tax. For those holding shares for less than one month, the full dividend is subject to a 20% tax rate [7]. - Qualified Foreign Institutional Investors (QFII) will have a 10% withholding tax applied to their dividend income, resulting in a net dividend of 0.09009 CNY per share after tax [8][9]. Implementation of Dividend Distribution - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited, Shanghai Branch, to shareholders who have completed designated transactions [6]. - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [6].
上海石化: 上海石化2024年年度A股利润分配实施公告
Zheng Quan Zhi Xing· 2025-07-16 16:11
Core Viewpoint - The announcement details the profit distribution plan for China Petroleum & Chemical Corporation (Sinopec Shanghai Petrochemical Company Limited) for the fiscal year 2024, which was approved at the annual shareholders' meeting on June 11, 2025. The plan includes a cash dividend of RMB 0.02 per share, with a total distribution amounting to RMB 210,852,350, based on the adjusted total share capital after the cancellation of repurchased shares [1][2]. Distribution Plan - The cash dividend distribution is based on a total share capital of 10,542,617,500 shares after the cancellation of 36,264,000 H shares [2]. - The cash dividend of RMB 0.02 per share (including tax) will be distributed to shareholders registered by the equity registration date of July 23, 2025 [2][3]. - The distribution dates are as follows: equity registration date on July 23, 2025, last trading day on July 24, 2025, and ex-dividend date also on July 24, 2025 [2]. Taxation Policy - For individual shareholders holding A shares, the cash dividend will be subject to differentiated personal income tax policies based on the holding period. No tax will be withheld for shares held for one year or less, while different rates apply for shorter holding periods [3][6]. - Qualified Foreign Institutional Investors (QFII) will receive a net cash dividend of RMB 0.018 per share after a 10% withholding tax [5][6]. - Hong Kong market investors through the Shanghai-Hong Kong Stock Connect will also receive a net cash dividend of RMB 0.018 per share after the same withholding tax [6][7]. Implementation Method - The cash dividends for unrestricted circulating shares will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch, with specific instructions for shareholders who have completed designated transactions [2][3]. - Shareholders who have not completed designated transactions will have their dividends held by the China Securities Depository and Clearing Corporation until the transactions are completed [2].
江苏恒尚节能科技股份有限公司2024年年度权益分派实施公告
Shang Hai Zheng Quan Bao· 2025-07-08 18:54
Core Points - The company announced a cash dividend of 0.08 CNY per share for the fiscal year 2024, approved at the shareholders' meeting on May 16, 2025 [2][4] - The total cash dividend distribution amounts to approximately 14.63 million CNY based on the total share capital of 182,933,334 shares [4] Distribution Details - The dividend will be distributed to all shareholders registered with the China Securities Depository and Clearing Corporation Limited Shanghai Branch as of the close of trading on the record date [3] - The distribution method involves the China Clearing Shanghai Branch handling the payment through its fund clearing system for shareholders who have completed designated transactions [5] Taxation Information - For individual shareholders holding unrestricted shares, dividends are subject to different tax treatments based on the holding period, with a potential exemption for those holding shares for over one year [9][10] - For qualified foreign institutional investors (QFII), a 10% withholding tax applies, resulting in a net dividend of 0.072 CNY per share [11] - Other institutional investors and corporate shareholders will receive a gross dividend of 0.08 CNY per share, with tax obligations managed independently [11]
华谊集团: 2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-07-08 16:08
Core Points - The company announced a cash dividend distribution for A and B shareholders, with A shares receiving a cash dividend of 0.18 RMB per share and B shares receiving 0.025046 USD per share [1] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 30, 2025 [1] Dividend Distribution Details - A shares will have a record date of July 14, 2025, with the ex-dividend date on July 15, 2025, and payment on the same day [1] - B shares will have a record date of July 17, 2025, the last trading day on July 14, 2025, and payment on July 24, 2025 [1] - The total cash dividend to be distributed amounts to 382,109,630.40 RMB based on a total share capital of 2,122,831,280 shares [1] Taxation Policies - For A share individual shareholders, dividends are subject to different tax treatments based on holding periods, with a 10% tax for shares held for one month or less, and no tax for shares held for over one year [2][3] - For B share non-resident corporate shareholders, a 10% withholding tax will apply, resulting in a net dividend of 0.022541 USD per share [5] - For B share resident individual shareholders, the tax treatment varies based on holding periods, with a maximum tax of 20% for shares held for one month or less, and a net dividend of 0.025046 USD per share [5][6]
浙江龙盛: 浙江龙盛2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-07-07 12:13
Core Viewpoint - Zhejiang Longsheng Group Co., Ltd. has announced a cash dividend distribution plan, with a total cash dividend of RMB 813,332,965.00, amounting to RMB 0.25 per share for its shareholders [1][2]. Summary by Sections Dividend Distribution Plan - The profit distribution plan was approved at the annual shareholders' meeting on May 30, 2025, for the fiscal year 2024 [1]. - The total share capital before the distribution is 3,253,331,860 shares, leading to a total cash dividend of RMB 813,332,965.00 [1]. Relevant Dates - The record date for shareholding is July 15, 2025, with the last trading day and ex-dividend date both on July 16, 2025 [1]. Implementation Method - The cash dividends will be distributed through the China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered by the record date [1]. - Shareholders who have designated trading can receive their cash dividends on the distribution date, while those without designated trading will have their dividends held by the clearing company until they complete the necessary procedures [1]. Taxation Information - For individual shareholders holding shares for over one year, the cash dividend of RMB 0.25 per share is exempt from personal income tax [2]. - For shares held for one year or less, the company will not withhold personal income tax at the time of distribution, but the tax will be calculated and deducted upon the transfer of shares [2]. - For qualified foreign institutional investors (QFII), a 10% corporate income tax will be withheld, resulting in a net cash dividend of RMB 0.225 per share [3][4].
天元智能: 江苏天元智能装备股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-20 08:28
Core Points - The company announced a cash dividend of 0.035 CNY per share (before tax) for its shareholders [1][2] - The total cash dividend distribution amounts to 7,500,969 CNY (before tax) based on a total share capital of 214,313,400 shares [2] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 27, 2025 [1] Dividend Distribution Dates - The record date for the cash dividend is June 20, 2025, with the last trading day on June 23, 2025, and the ex-dividend date also on June 23, 2025 [1][2] Dividend Payment Method - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited Shanghai Branch to shareholders registered by the record date [2] - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [2] Taxation on Dividends - For individual shareholders and securities investment funds, the company will not withhold personal income tax on the dividends, with the actual cash dividend being 0.035 CNY per share [3] - Tax liabilities will be calculated based on the holding period of the shares, with different tax rates applicable [3] - For shareholders holding restricted shares, the actual cash dividend after tax will be 0.0315 CNY per share [4][5] Contact Information - For inquiries regarding the equity distribution, shareholders can contact the company's securities department at 0519-88810098 [5]
南 京 银 行: 南 京 银 行股份有限公司2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-20 08:28
Core Points - The company announced a cash dividend distribution of RMB 0.19931 per share (including tax) for its A shares [1] - The total cash dividend to be distributed amounts to approximately RMB 2.34 billion [1] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 16, 2025 [1] Dividend Distribution Details - The record date for the dividend is June 20, 2025, with the ex-dividend date and payment date both set for June 23, 2025 [1] - The company will distribute cash dividends through China Securities Depository and Clearing Corporation Limited, Shanghai Branch [1] - Shareholders who have not completed designated transactions will have their dividends held by the clearing company until the transactions are completed [1] Taxation Information - For individual shareholders holding shares for one month or less, the tax rate on dividends is 20%; for those holding between one month and one year, the tax rate is 10%; and for those holding for over one year, no tax is applied [2] - Qualified Foreign Institutional Investors (QFII) will receive a net cash dividend of RMB 0.17938 per share after a 10% withholding tax [3][4] - The company will not withhold personal income tax at the time of dividend distribution; instead, it will calculate the tax based on the holding period when shares are transferred [2]
纽威股份: 纽威股份2024年年度权益分派实施公告
Zheng Quan Zhi Xing· 2025-06-18 10:12
Core Points - The company announced a cash dividend of 1.14 CNY per share for its A shares [1] - The total cash dividend distribution amounts to approximately 876.17 million CNY based on a total share capital of 768,573,661 shares [1] - The dividend distribution plan was approved at the annual shareholders' meeting held on May 15, 2025 [1] Dividend Distribution Details - The record date for the dividend is June 24, 2025, with the last trading day on June 25, 2025, and the ex-dividend date also on June 25, 2025 [1] - The cash dividends will be distributed through China Securities Depository and Clearing Corporation Limited, Shanghai Branch [1] - Shareholders who have not completed designated trading will have their dividends held by the clearing company until the trading is completed [1] Taxation Information - For individual shareholders holding unrestricted circulating shares, the actual cash dividend received will be 1.14 CNY per share, with tax implications based on holding periods [2][3] - For qualified foreign institutional investors (QFII), a 10% withholding tax will apply, resulting in a net cash dividend of 1.026 CNY per share [3][4] - Hong Kong investors through the Stock Connect will also receive a net cash dividend of 1.026 CNY per share after a 10% withholding tax [4] Contact Information - For inquiries regarding the dividend distribution, shareholders can contact the company's securities department at 0512-66626468 [5]