Legal analysis: If you are a shareholder of a sole proprietorship enterprise, individuals pay taxes according to their operating income, and the tax rate ranges from 5% to 35%. The tax item is the income from the production and operation of individual industrial and commercial households; If it is a limited liability company, the dividends obtained by individual shareholders are taxed at 20%, and the income from interest dividends and equity transfer is taxed at 20%. The tax item is the income from property transfer. The natural person shareholders of the company only pay personal income tax when paying dividends, and the personal income tax rate is 20%. The current practice is to reduce the levy of 10%. The invested enterprise is the withholding agent. Corporate shareholders of the company shall pay income tax according to the difference of income tax rate.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (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%.