How to pay taxes on dividends obtained from company investment?

Legal analysis: calculation method of dividends: 1. Individual shareholders pay individual income tax at 20% of the dividends due. 2. Dividends obtained from listed companies can be taxed by half. 3. No matter whether the dividends received by foreigners are listed companies or not, there is no need to pay taxes. 4, resident enterprises from other resident enterprises to obtain investment dividend income tax-free. 5. Shareholders of overseas non-resident enterprises shall pay enterprise income tax at the rate of 10% on dividends obtained from China resident enterprises.

Legal basis: Article 10 of the Individual Income Tax Law of People's Republic of China (PRC) is under any of the following circumstances: (1) It is necessary to make final settlement and payment for comprehensive income; (2) There is no withholding agent for obtaining taxable income; (3) Having obtained taxable income and the withholding agent has not withheld the tax; (4) Obtaining overseas income; (5) Cancellation of China hukou due to immigration; (6) Non-resident individuals obtain wages and salary income from two or more places in China; (seven) other circumstances stipulated by the State Council. Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.