[20030611]RS21541_2003年减税政策下股息的税务处理：情况说明书.pdf

1Theexdividenddayisthedaythestocktradeswithoutanannounceddividendandisnormallytwo business days before the record day (the date when the company determines who owns thestock)toaccountforsettlementlags. Apersonwhobuysthestockthedaybeforetheexdividenddaywill receivethedividend,whileapersonwhobuysthestockontheexdividenddaywill not.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21541June 11, 2003Tax Treatment of Dividends Under the 2003Tax Cut: Fact SheetJane G. GravelleSenior Specialist in Economic PolicyGovernment and Finance DivisionSummaryWhileordinaryandpreferredstockdividends,alongwithsomeforeigndividends,are eligible for dividend reliefintheform ofa lower tax rates, certain dividends are noteligible. Dividends retain their original character if received indirectlythrough mutualfunds and real estate investment trusts and are eligible. Dividends which are alreadyeligiblefortaxpreferencesandheldinpensionsorIRAsarenoteligible. Thisfactsheetwill not be updated.TheJobs andGrowthTax ReliefReconciliationAct of2003(H.R.2,P.L.108-027)reduces the individual income tax rate on certain dividends and on capital gains to 15