股东分得的股息和红利的税务处理（Tax treatment of dividends and bonuses shared by shareholders）.docVIP

股东分得的股息和红利的税务处理（Tax treatment of dividends and bonuses shared by shareholders） Tax treatment of dividends and bonuses shared by shareholders Author: China taxation training division of Taxation, Dr. Xiao Taishou According to the company law of our country, as the shareholder of the invested enterprise, there are legal person and individual shareholder. Among them, the legal person shareholder can be divided into resident enterprise shareholder and non resident enterprise shareholder. Generally speaking, the profits realized by an enterprise in accordance with the enterprise income tax law shal