When the listed company distributes dividends, the listed company will not withhold and pay personal income tax for individuals whose shares in date of record are less than 1 year (including 1 year) and have not been transferred; When an individual transfers his shares, the securities registration and clearing company shall calculate the tax payable according to the holding period. After the individual tax is collected by the securities registration and clearing company, it will be transferred to the listed company within 5 working days of the following month, and finally the listed company will declare and pay to the competent tax authorities.
Personal income tax shall be exempted if the dividends obtained by individuals are held for more than one year, and personal income tax shall be levied by half if the actual holding period is more than one month but less than one year. In the actual collection, it is directly collected by the securities registration and settlement company without personal operation, and then declared and paid by the listed company. Then the content of dividend personal income tax compiled by Bian Xiao for everyone is here.