Dividend tax rate of small-scale taxpayers

The dividend tax rate is 20%. Income from interest, dividends and bonuses of small-scale taxpayers shall be taxed at a rate of 20%, and the amount of income each time shall be taxable income. However, dividends received by natural person shareholders from listed companies may be taxed by half. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are below a certain standard, their accounting is not perfect, and they cannot submit relevant tax information according to regulations. Compared with Putian taxpayers, small-scale taxpayers are different in identification standards, tax treatment and the use of special VAT invoices. The tax treatment of small-scale taxpayers is relatively simple, mainly involving the calculation and payment of value-added tax. Because small-scale taxpayers can't use special invoices for value-added tax, they can't deduct the input tax when buying goods or receiving services. They can only calculate the value-added tax according to the sales volume and the collection rate and pay the tax on time. In addition, small-scale taxpayers can only issue ordinary invoices when selling goods or providing services, and cannot issue special invoices for value-added tax.