国家税务总局关于外籍个人持有中国境内上市公司股票所取得的股息有关税收问题的函

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国家税务总局关于外籍个人持有中国境内上市公司股票所取得的股息有关税收问题的函

国税函发[1994]440号

1994年7月26日　　　　

国家体改委、国家证券委、中国证监会：

　　1994年6月28日体改函生[1994]63号《关于印发（企业到境外上市工作经验座谈会会议纪要）的通知》收悉。
　　......

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