The tax standards for enterprise profit dividends are as follows:
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 exemption;
5. Shareholders of overseas non-resident enterprises receive dividends from China resident enterprises in 2008 and beyond, and pay enterprise income tax at the rate of 10%.
Enterprise profit refers to the financial results of production and operation in a certain period of time, which is equal to the difference between the total income of selling products and the total cost of producing goods. Including operating profit, investment income and net non-operating income and expenditure. It refers to the general name of industrial profit and commercial profit with interest, and it is the difference in quantity between average profit and interest. The monetary income obtained by an enterprise from selling products shall be the profit of the enterprise after paying various expenses and deducting the sales tax. Enterprise profits should pay income tax according to regulations, and then distribute the after-tax profits reasonably.
How is the enterprise income tax calculated?
The formula of direct calculation method is: enterprise income tax amount = (total income-non-taxable income-tax-free income-various deductions-losses in previous years allowed to be made up) × tax rate. The formula of indirect calculation method is: enterprise income tax amount = (total accounting profit plus tax adjustment item amount) × tax rate.
To sum up, it is Bian Xiao's relevant answer to whether the company should pay taxes when receiving dividends. I hope I can help you.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 19 Where a non-resident enterprise obtains the income specified in the third paragraph of Article 3 of this Law, the taxable income shall be calculated according to the following methods: (1) The income from equity investment such as dividends and bonuses and the income from interest, rent and royalties shall be the taxable income in full; (2) For the income from the transfer of property, the taxable income shall be the balance of the net value of the property after deducting all expenses; (3) For other income, the taxable income shall be calculated by referring to the methods specified in the preceding two paragraphs.
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(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%.