1. If the shareholder is a natural person, 20% personal income tax shall be paid;
2. Individual income tax shall be paid at the rate of 10% for the dividends obtained by individuals from listed companies;
3. If the shareholder is an enterprise legal person, the enterprise income tax of 25% shall be paid;
4. Enterprise income tax is paid annually, and dividend is one of the incomes obtained by enterprises. If an enterprise loses money in that year, it does not need to pay enterprise income tax.
What is the dividend policy for shareholders of a sole proprietorship enterprise?
Under normal circumstances, the dividend distribution office of shareholders of a sole proprietorship enterprise pays dividends according to the proportion of capital contribution of shareholders of the company, and a notice is required when paying dividends, as follows:
1. Basic information of the meeting: time, place and nature of the meeting;
2. Notice of the meeting and shareholders attending the meeting: the time and method of the notice of the meeting, the shareholders attending the meeting and the abstention of shareholders;
3. All shareholders shall be notified before 15 when convening a general meeting of shareholders;
4. Resolution of the meeting: Shareholders shall exercise their voting rights in proportion to their capital contribution. The resolution of the shareholders' meeting on the amendment of the Articles of Association, increase or decrease of registered capital, division, merger, dissolution or change of corporate form of the company must be passed by shareholders representing more than two thirds of the voting rights; The specific voting results of the shareholders' meeting, the number of shares represented by the agreed shareholders, and the proportion of the total shares held by the shareholders attending the shareholders' meeting. The situation of shareholders who have objections or abstained;
5. Signature: the resolution of the shareholders' meeting of a limited liability company shall be sealed or signed by the shareholders;
6. Presided over the meeting: The first meeting was convened and presided over by the shareholders who contributed the most. Generally convened by the board of directors.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC).
Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.