The company's shareholding is actually corporate shareholders's shareholding in the company. Unlike natural person shareholders, the shareholder is corporate shareholders. Corporate shareholders is generally a limited liability company or a joint stock limited company.
That is, natural persons indirectly hold shares through limited companies. In this way, when a listed company pays dividends, according to the provisions of Article 26 of the Enterprise Income Tax Law, dividends, bonuses and other equity investment income between qualified resident enterprises are tax-free income. Therefore, personal income tax will not be paid like this.