1, change the shareholding mode.
This is the most commonly used way at present, and it is also the favorite way of tax authorities-direct shareholding by natural persons. Personal income tax of 20% shall be paid on the interest, dividends and bonus income obtained by individuals owning creditor's rights. This way of holding shares is the practice of many shareholders now. However, there is not much room for tax planning in this way of holding shares.
2. The way of indirect shareholding.
(1) The natural person indirectly holds shares through the partnership. The income from interest, dividends and bonuses obtained by the partnership from foreign investment shall not be incorporated into the income of the partnership, but shall be regarded as the income from interest, dividends and bonuses obtained by individual investors, and personal income tax shall be calculated and paid according to the taxable items of interest, dividends and bonuses. Interest, dividends and bonus income tax rate is 20%. Therefore, when a natural person holds shares through a partnership, the personal income tax rate of dividends obtained from listed companies is 20%. Some people say that this will not solve the problem. But from the perspective of corporate income tax? Of course, the advantage is greater than the direct shareholding of natural persons.
(2) Natural persons indirectly hold shares through limited companies. When a listed company pays dividends and bonuses, dividends, bonuses and other equity investment income obtained in qualified resident enterprises belong to tax-free income. This method adds a lot of space for tax planning.
Second, the conditions of shareholders' dividends
Shareholders' dividend right is a kind of self-interest right, which is an inalienable right based on the individual status of investors as shareholders. Once infringed by the company, the company's directors or the third party, shareholders can seek self-help in their own name, such as convening a general meeting of shareholders or modifying the distribution plan or judicial relief to safeguard their own interests. Theoretically, the shareholder's dividend right is an inherent right of shareholders, which is not deprived or restricted by the articles of association or the company's organs, but in fact, because the shareholder's right is embodied in creditor's rights, its realization is conditional:
1. Cash distribution with profits of the current year shall meet the following requirements:
(1) The company made a profit in the current year;
(2) Deferred losses have been made up and carried forward;
(3) 65,438+00% of the statutory provident fund and 5%-65,438+00% of the statutory public welfare fund were withdrawn;
2. In addition to meeting the condition of 1, the distribution of new shares with the profits of the current year shall also:
(1) The company's previous share issue has been fully raised and separated by one year;
(2) There are no false records in the financial and accounting documents of the company in the past three years;
⑶ The expected profit rate of the company can reach the bank deposit profit in the same period;
3. In addition to meeting the conditions in Item 2 (1-3), the surplus reserve shall be converted into share capital:
(a) the company has made profits in the past three years and can pay dividends to shareholders;
(2) The retained amount of the statutory reserve fund after distribution shall not be less than 50% of the registered capital;
(3) In addition, according to the Company Law and the Guidelines for the Articles of Association of Listed Companies, the dividend distribution of listed companies must be proposed by the board of directors, and the shareholders' meeting shall be convened for deliberation and voting in accordance with legal procedures, and it can only be realized through the 1/2 cash distribution plan or 2/3 dividend distribution plan represented by shareholders attending the shareholders' meeting.