I. Recognition of dividend income
Dividend income of a limited partnership refers to the profits obtained by limited partners from the partnership. These profits usually come from the business activities or investment income of the partnership. The determination of dividend income is the premise of tax payment, and the limited partner shall accurately calculate the amount of dividend income.
Second, the tax rate and calculation method
According to the individual income tax law, the dividend income of limited partners should be calculated according to the item of "interest, dividend and dividend income". The tax rate varies according to personal income, and the progressive tax rate system is usually adopted. The specific tax rate and calculation method can be determined according to the latest regulations issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
When calculating personal income tax, limited partners need to combine their dividend income with other income and make progressive calculation according to the prescribed tax rate table. At the same time, the tax law also stipulates some pre-tax deductions, such as expense deduction and donation deduction, which the limited partner can declare according to the actual situation.
Three. Declare and pay taxes
Limited partners need to declare their dividend income to the tax authorities and pay the corresponding personal income tax within the prescribed time limit. Relevant tax information, such as dividend resolution and dividend income certificate of the partnership, should be submitted when filing. The tax authorities shall examine the application materials and determine the tax payable by the limited partners.
Limited partners can choose to declare their own taxes or entrust a professional tax agency to declare. No matter what method is adopted, it is necessary to ensure the authenticity and integrity of the application materials in order to avoid possible tax risks.
Four. Compliance management and tax planning
In order to reduce the tax burden, limited partners can consider tax planning on the basis of compliance management. For example, the personal income tax can be reduced within the legal scope by reasonably arranging the investment structure of the partnership enterprise and optimizing the profit distribution mode.
At the same time, limited partners need to pay attention to the changes of tax laws and policies and adjust tax planning strategies in time to ensure the compliance and effectiveness of their tax treatment.
To sum up:
Dividend payment of limited partnership companies mainly involves the payment of personal income tax. Limited partners need to accurately calculate the amount of dividend income and pay individual income tax according to the prescribed tax rate and calculation method. When filing tax returns, you need to submit real tax information and choose appropriate tax planning strategies to reduce the tax burden. At the same time, limited partners should pay attention to the changes of tax laws and policies to ensure the compliance of tax treatment.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
The following personal income shall be subject to personal income tax:
(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.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
individual income tax law of the people's republic of china rules for its implementation
Article 6 provides that:
Personal income range stipulated in the individual income tax law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;
2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;
Individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.
If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.