1.
The Theoretical Basis and Experience of Foreign Dividend Tax Reform;
国外股息税改革的理论基础与实践经验
2.
Q: Is there any change to the tax rules that impose tax on dividend income?
问：新税法有没有改变对股息的征税规定？
3.
The Research on the Economic Double Taxation of Bonus Stock in the Income Tax;
所得税中的股息经济性重复课税问题研究
4.
An Empirical Analysis of A-Shares Taxation's Customer Base Effect and Ex-dividend Date Effect
A股税收客户群效应及除息日税负效应实证研究
5.
Dividends are paid in gross terms, therefore Income Tax on profits distributed is paid by Shareholders.
股息以毛额分配,因此,有关股息分配之所得税由股东支付.
6.
Dividends paid to stockholders are not tax deductible.
而支付给股东的股息不能从应税所得中减除。
7.
dividend exclusion for income tax
计算所得税时股息不予计列
8.
The dividend pay be equivalent to one quarter of the pretax profit .
所付股息相当于税前利润的四分之一。
9.
The Legal Regulation of "Two Tax Integration" about Dividends;
论股息所得“两税一体化”的法律规制
10.
The downside is double taxation: taxes are payable on the corporation's profit and the stockholders' dividends.
坏处则是双重纳税：公司的利润，股东们的股息都要缴税。
11.
Tax official: are you American? good. let us determine the dividends from your company. you know, the dividends obtained by foreigner is exempt from the tax.
税务局：您是美国人？好，先确定股息部分。外籍人员从外资企业取得的股息收入是免税的。
12.
Schedule to the finance act under which tax is charged on income from dividends.
财政法中的一览表，在此表中列出对股息的征税。
13.
Schedule to the finance act under which tax be charge on Income from dividends
财政法中的一览表，在此表中列出对股息的征税
14.
On the international comparison and reference of exempting fromeconomical double taxation on dividends;
免除股息经济性重复征税的国际比较与借鉴
15.
Economic Double Taxation on Dividends in China and Its Countermeasure Research;
中国对股息的经济性重复征税及其对策研究
16.
stockholders must pay personal income taxes on any portion of these earnings, which they receive as dividends.
股东必须为他们作为股息而收到的盈利部分缴纳个人所得税。
17.
However, with respect to dividends, interest and royalties, reduced withholding tax rates ranging from5-15 percent are provided for by treaty.
签订之租税协定，股利、息及权利金之扣缴率减低至5%15%範围。
18.
Tax official: I mean your personal income actually include three parts: the director fees, the dividends, and the salaries of general manager.
税务局：也就是说您的收入中实际包括了董事费、工资和股息三部分。