电投水电（600292）发布2025年度权益分派实施公告，现金分红比例明确
分红细则披露，投资者分红税收政策需重点关注
国家电投集团水电股份有限公司（证券代码：600292）于2026年5月23日发布了2025年年度权益分派实施公告，明确了本年度的分红方案、相关日期以及分红具体实施办法，对投资者具有重要参考价值。
一、分红方案及关键数据
- 分配年度：2025年年度
- 每股现金红利：0.061元（含税）
- 以实施前公司总股本4,380,206,201 股为基数，共计派发现金红利267,192,578.26元
- 不涉及差异化分红或送转股本
二、重要时间节点
| 股份类别 | 股权登记日 | 除权（息）日 | 现金红利发放日 |
|---|---|---|---|
| Ａ股 | 2026/5/28 | 2026/5/29 | 2026/5/29 |
三、分红实施办法及税收政策
- 无限售条件流通股的红利由中国证券登记结算有限责任公司上海分公司通过资金清算系统派发。
- 指定交易的投资者可在指定营业部领取红利，未办理指定交易的暂由结算公司保管。
- 部分大股东（如中国电力国际发展有限公司等）的现金红利由公司自行发放。
税收说明：
- 自然人股东及证券投资基金：分红暂不代扣个税，实际发放0.061元/股。转让股票时根据持股期限计算应纳税额。持股1个月内全额计税，1个月至1年按50%计税，1年以上免税，统一适用20%税率。
- QFII：公司按10%税率代扣代缴企业所得税，税后实际分红0.0549元/股。如需享受协定税率，可后续自行办理退税。
- 沪股通投资者（港股通）：同样按10%代扣所得税，税后0.0549元/股。若投资者为其他税收居民且享受更低税率可申请退税。
- 其他机构和法人股东：公司不代扣代缴所得税，实际发放0.061元/股，需自行申报纳税。
四、对投资者的影响与投资提示
- 明确的年度分红方案及较为稳定的分红派息，有利于提升投资者对公司现金流和分红能力的信心。
- 分红税收政策的详细说明，对于不同类型投资者，特别是自然人、QFII及沪股通（港股通）投资者，直接关系到实际到手分红金额，需合理规划持股期限与税务申报。
- 股权登记日、除权（息）日和红利发放日的集中披露，为投资者把握操作时机提供重要参考。
- 此次分红涉及金额较大，对公司短期资金流动性及股价可能产生积极影响，是值得关注的潜在股价催化剂。
五、咨询方式
如有疑问，投资者可致电国家电投集团水电股份有限公司董事会办公室（电话：023-65933055）进行咨询。
免责声明
本文仅为根据公司公告整理的新闻报道，不构成任何投资建议。投资者据此操作，风险自担。请关注公司后续公告及市场变化，结合自身情况审慎决策。
China Power Investment Corporation Hydropower Co., Ltd. (600292) Announces 2025 Annual Dividend Distribution Plan
Key Dividend Details and Tax Policies Disclosed: Important for Shareholders and Market
China Power Investment Corporation Hydropower Co., Ltd. (Stock Code: 600292) published its 2025 annual dividend distribution implementation notice on May 23, 2026. The document clearly details the dividend plan, key dates, distribution methods, and related tax policies, providing essential information for investors.
1. Dividend Plan and Key Figures
- Distribution year: 2025
- Cash dividend per share: RMB 0.061 (pre-tax)
- Total shares before implementation: 4,380,206,201; total cash dividend to be distributed: RMB 267,192,578.26
- No differentiated dividend or bonus share issue involved
2. Key Dates
| Share Category | Record Date | Ex-Dividend Date | Dividend Payment Date |
|---|---|---|---|
| A Shares | 2026/5/28 | 2026/5/29 | 2026/5/29 |
3. Dividend Distribution Method and Tax Policy
- Unrestricted shares’ dividends will be paid via China Securities Depository and Clearing Shanghai branch.
- Designated transaction investors can collect dividends at their brokerage; non-designated holders’ dividends will be kept until designation is completed.
- Dividends for some major shareholders (such as China Power International Development Limited, Hunan Xiangtou International Investment Co., Ltd., etc.) will be paid directly by the company.
Tax Policy:
- Individual shareholders & securities investment funds: No personal income tax withheld during dividend; RMB 0.061/share is paid. Tax is calculated and withheld when shares are transferred, based on holding period: under 1 month – full amount taxable; 1 month to 1 year – 50% taxable; over 1 year – exempt. 20% tax rate applies.
- Qualified Foreign Institutional Investors (QFII): 10% withholding tax, after-tax dividend RMB 0.0549/share. If entitled to lower treaty rate, may apply for tax refund later.
- Shanghai-Hong Kong Stock Connect investors: 10% withholding tax, after-tax RMB 0.0549/share. Investors from countries with lower treaty rates can apply for tax refund.
- Other institutions & legal entity shareholders: No withholding by company; RMB 0.061/share paid. Entities must determine and pay tax according to local regulations.
4. Investor Impact and Investment Notes
- The clear and stable dividend plan enhances investor confidence in the company’s cash flow and payout capacity.
- Detailed tax explanations directly affect actual take-home dividends for different types of investors and require proactive tax planning.
- Disclosure of record, ex-dividend, and payment dates allows investors to plan transactions accordingly.
- The substantial distribution amount may positively affect the company’s short-term liquidity and stock price, serving as a potential price catalyst.
5. Contact Information
For inquiries, investors can contact the Board Secretariat at China Power Investment Corporation Hydropower Co., Ltd. (Tel: 023-65933055).
Disclaimer
This article is a news report based on the company’s official announcement and does not constitute investment advice. Investors should operate at their own risk and pay attention to subsequent company announcements and market changes before making investment decisions.
