Dividend Taxation

Compliance and Practical Advisory

• Companies should ensure that dividend vouchers are issued promptly and accurately, as incomplete or incorrect documentation may expose the company to compliance risks.

• Shareholders should retain dividend vouchers and related documents for record-keeping and future reference, especially in the event of a tax audit.

• Both companies and shareholders are encouraged to seek professional tax or corporate advisory services to ensure compliance with the latest tax regulations and to optimize tax efficiency under the revised dividend taxation framework.

股息税务（适用于个人股东）

合规与实务建议

• 公司应确保及时且准确地签发股息凭单（Dividend Voucher），因为不完整或错误的文件可能使公司面临合规风险与潜在处罚。
• 股东应妥善保存股息凭单及相关文件，以备日后查阅，尤其是在发生税务稽查或审计时作为重要依据。
• 建议公司及股东咨询专业的税务或企业顾问，以确保符合最新税务法规，并在修订后的股息税务框架下合法优化税务安排与税务效率。