Does the company have to pay enterprise income tax when it gets dividends from listed companies?

No need. Corporate income tax has been paid for this part of the profits before dividends of listed companies, and shareholders' companies do not have to pay taxes again. The final settlement of enterprise income tax refers to the taxpayer's own calculation of taxable income and income tax payable in this tax year within 5 months from the end of the tax year or within 60 days from the date of actual business termination in accordance with tax laws, regulations, rules and other relevant provisions on enterprise income tax. According to the monthly or quarterly advance payment of enterprise income tax, taxpayers determine the amount that needs to be replenished or refunded in this tax year, fill in the annual tax return of enterprise income tax, and handle the annual tax return of enterprise income tax with the competent tax authorities and provide it to the tax authorities.

Are cash dividends and share allotment of listed companies exempt from enterprise income tax?

1. Article 83 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the dividends, bonuses and other equity investment income between eligible resident enterprises mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refers to the investment income obtained by resident enterprises directly investing in other resident enterprises. Dividends, bonuses and other equity investment income mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law do not include the investment income obtained by resident enterprises who have continuously held shares that are publicly issued and circulated for less than 12 months.

2. According to the above provisions, if an enterprise continuously holds shares publicly issued and listed by resident enterprises for more than 12 months, the dividends and bonuses obtained from holding shares can enjoy tax incentives. If an enterprise continuously holds shares publicly issued and circulated by a resident enterprise for less than 12 months, the dividends and bonuses obtained by holding shares cannot enjoy tax preference.

3. Cash dividends and stock dividends of enterprises belong to the category of dividends, while rights issue does not belong to the category of dividends. Therefore, the term "dividends, bonuses and other equity investment income between eligible resident enterprises" mentioned in Article 26 of the Enterprise Income Tax Law includes the cash dividends and stock dividend income obtained by enterprises that have continuously held shares publicly issued and listed by resident enterprises for more than 65,438+02 months, but does not include the rights issue income. If a listed company gives investors shares, then according to the provisions of Article 13 of the Regulations for the Implementation of the Enterprise Income Tax Law, that is, the income obtained by enterprises in non-monetary form mentioned in Article 6 of the Enterprise Income Tax Law shall be determined according to fair value. The fair value mentioned in the preceding paragraph refers to the value determined according to the market price. "Dividend income shall be determined according to the fair value of share capital.

4. As for the rights issue, it does not belong to the scope of dividend distribution, but belongs to the pre-emptive right of existing shareholders to new shares, which can protect the legal pre-emptive right of existing shareholders. A major feature of rights issue is that the price of new shares is determined by discounting the stock market price when issuing an announcement. Therefore, based on the provisions of the current enterprise income tax law, its cost should be the actual purchase price and related taxes and fees paid during the purchase process, such as handling fees and commissions.