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Pan Xuexian data map this year "Two sessions" period, the country representative, Exchange deputy party secretary, supervisor Pan Xuexian submitted "on the further optimization Dividend dividend differentiation Policy recommendations ". Pan Xianxian proposed in the "recommendations", regulators jointly study the current dividend dividend personal income tax status of listed companies to explore the optimal adjustment of tax policy, such as further optimize the dividend dividend dividend of listed companies personal income tax policy, Interest dividend income tax requirements, will be "individuals from the public offering and transfer market access to the listed company , The holding period of more than 1 month to 1 year (including 1 year) by 50% included in the taxable income "further refinement, to" holding period of 1 month to 6 months or less ( Including 6 months) by 50% included in the taxable income, holding period of 6 months or more, temporarily exempt from personal income tax ". Pan Xuexian that this can attract both High investment Stock, to encourage long-term investment, but also to enhance the high dividend of listed companies will encourage continued dividends for Long-term stable development to create a good ecological environment. According to the existing laws and regulations, individuals from the public offering and transfer of the stock market shares obtained, the holding period of 1 month (including 1 month), the dividend income derived in full taxable income; 1 month to 1 year (including 1 year), by 50% included in the taxable income. Pan Xuexian that the dividend dividend of listed companies to differentiate the personal income tax policy, to a certain extent, improved my country Tax system environment, but due to the reduction of personal dividend dividends income conditions are still relatively strict, failed to effectively change the repeated taxation and Injustice. 2015 , The State Administration of Taxation, Jointly issued the Notice on Relevant Issues Concerning the Policy on Differentiation of Individual Income Tax on Dividend Dividends of Listed Companies (Cai Shui [2015] No. 101), which stipulates that "the shares of listed companies obtained from the public offering and transfer market shall be held within one month (Including 1 month), the dividend income is fully included in the taxable income; holding period of 1 month to 1 year (including 1 year), by 50% included in the taxable income " The dividend dividend difference of listed companies has improved the taxation system environment of China's securities market to a certain extent, but the condition of deducting personal dividend bonus is still relatively strict, which can not effectively change the problem of repeated taxation and unfair tax burden. According to regulations, individuals are held by China , The stock, the equity interest, dividends, dividends income, according to the different holding period to pay the difference between the individual income tax, and corporate legal person to invest in the stock dividend income can be directly offset the investment No dividend income tax is required. Dividend dividends from listed companies are derived from corporate tax , If the dividend dividend levy income tax, there is a phenomenon of repeated taxation. At the same time, individual investors dividend dividends are subject to income tax, corporate legal person dividends can be offset by the cost of investment without the need to pay income tax, there are tax imminent phenomenon. Dividend dividend tax policy of listed companies there are duplication of taxation and tax burden of injustice, both to combat a number of individual investors to invest in high dividend stock enthusiasm, but also reduce the listed companies continue to stabilize the high dividend will, to some extent weakened the regulatory body Encourage listed companies Dividend policy effect. For the rational optimization of capital Tax structure, and further play the role of macro-control tax to create a favorable environment for the development of capital markets, the proposed Ministry of Finance, the State Administration of Taxation, the SFC jointly study the current dividend dividend personal income tax status of existing listed companies to explore and optimize the tax policy. To further optimize the dividend dividend of listed companies to differentiate the personal income tax policy, to relax the levy of personal dividend income tax levy requirements, the "individual from the public offering and transfer of the stock market shares, holding period of 1 month to 1 year (including 1 year) by 50% included in the taxable income "further refinement, to" holding period of more than 1 month to 6 months (including 6 months) by 50% included in the taxable Income, the holding period of more than 6 months, the temporary collection of personal income tax ", not only to attract investors to invest in high dividend stocks, to encourage long-term investment, but also to enhance the high dividend of listed companies to encourage sustained dividends for the capital market long Steady development to create a good ecological environment.