股票的分红教材分析.ppt

? The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin 课程3：股票股利 问题1：股利政策 股利： 股息+ 红利 股息： 固定比例支付，一般指优先股收益。 红利：不固定比例支付，一般指普通股收益。 问题2：现金股利 派现——现金股利 　　我国个人投资者获取上市公司现金分红需缴纳个人所得税，由上市公司代扣代缴。　　  问题2：现金股利 个人投资者持股在1个月以内，税率20% 持股期限在1个月以上至1年，税率10% 持股期限超过1年的，税率5%。 机构投资者缴纳所得税，不征收利息税。 　　 蓝筹股：经营业绩较好，具有稳定且较高的现金股利支付的公司股票。  问题3：股票股利 2.送股—— 股票股利　　 也称送红股，上市公司以股票的方式派发股利，例如10送10。  问题3：股票股利 计算题： 举例来看：假设某公司每10股送10股，分红1元，送股部分以每股1元的面值计税。计算企业代扣所得税以后，投资者实际所得： 持股超过1年的投资者 持股不满1个月的投资者 持股时间在1个月至1年之间的投资者 问题3：股票股利 计算题答案： 上市公司按5%税率代缴之后，个人投资者在现金红利发放日实际到账现金每10股0.45元。但如果投资者持股不满1个月，应缴税款则达每10股2.2元，抵扣此前到账的现金分红后还需补缴每10股1.2元。若投资者持股时间在1个月至1年之间，则需另外支出每10股0.1元补税。 问题4：四个非常重要的日期 （1）股利宣布日　 （2）股权登记日 （3）除息除权日：股权登记日之后的1个工作日。 （4）派发日股利宣布日—股权登记日—除息除权日 （含息、含权证券） 　　  问题5：资本公积金转增股本 送股：留存收益转股本，交税 转增：资本公积转股本，不交税 (10送10， 10转10） 　　  2 Inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted. Inventory is reported as a current asset on the balance sheet. Inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted. Inventory is reported as a current asset on the balance sheet. Inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted. Inventory is reported as a current asset on the balance sheet. Inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted. Inventory is reported as a current asset on the balance sheet. Inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted. Inventory is reported as a current asset on the balance sheet. Inventory includes all goods that a company owns and holds for sale, regardless of where the goods are located when inventory is counted. Inventory is reporte