某内地个人投资者于2015年6月通过沪港通投资在香港联交所上市的H股股票，取得股票转让差价所得和股息红利所得。下列有关对该投资者股票投资所得计征个人所得税的表述中，正确的是（）。 -题库考试答案搜索网

某内地个人投资者于2015年6月通过沪港通投资在香港联交所上市的H股股票，取得股票转让差价所得和股息红利所得。下列有关对该投资者股票投资所得计征个人所得税的表述中，正确的是（）。

单选题

2021-07-17 21:01

A、股票转让差价所得按照10%的税率征收个人所得税
B、股息红利所得由H股公司按照10%的税率代扣代缴个人所得税
C、股票转让差价所得免予征收个人所得税
D、取得的股息红利由中国证券登记结算有限责任公司按照20%的税率代扣代缴个人所得税

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正确答案

C

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第五章个人所得税法

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