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被投资企业分红所得税前扣除吗
释义
法律主观:
股东分红不能税前扣除。股东分红属于税后利润分配,不允许在所得税前扣除。另外,由于分红属于“利息、股息、红利所得”,所以个人应按照比例税率,即要依20%的税率扣缴个人所得税。
法律客观:
《中华人民共和国公司法》
第三十四条
股东按照实缴的出资比例分取红利;
公司新增资本时,股东有权优先按照实缴的出资比例认缴出资。但是,全体股东约定不按照出资比例分取红利或者不按照出资比例优先认缴出资的除外。
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更新时间:2025/11/3 20:22:15