1. If the shareholder is a natural person, 20% personal income tax shall be paid;
2. Individual income tax shall be paid according to the tax rate of 10% for the dividends obtained by individuals from listed companies. If the shareholder is an enterprise legal person, it should pay 25% enterprise income tax.
3. Enterprise income tax is paid annually, and dividend is one of the incomes obtained by enterprises. If an enterprise loses money in that year, it does not need to pay enterprise income tax.
If a natural person shareholder pays personal income tax, the enterprise shall deduct the personal income tax payable when paying dividends, and the enterprise shall remit the personal income tax. Where an enterprise pays enterprise income tax, it shall file tax returns every year, file tax returns with the tax bureau, and pay taxes according to the tax rate and tax amount approved by the tax bureau.
If the shareholders are small-scale low-profit enterprises, the enterprise income tax rate is 20%; If it is a high-tech enterprise, the enterprise income tax rate is 15%.
As a shareholder, an enterprise does not need to pay dividend tax. Details are as follows:
1, rational use of wages and expenses: We must make full use of wages and avoid taxes reasonably. Note that the social security provident fund has an upper limit, and the excess will not be deducted from your tax.
2. Reasonable large consumption expenditure: For example, from the company's point of view, on the one hand, the current VAT declaration can be deducted a lot. On the other hand, it also increased a lot of expenses for the company.
3. Reasonably improve employee welfare: from the employee's point of view, the improvement of employees' quality of life can mobilize their salary enthusiasm; From the company's point of view, increase expenses and reduce profits.
To sum up, enterprises should pay income tax when paying dividends to enterprises.
legal ground
Article 1 of the Notice on Relevant Policies of Individual Income Tax on Dividends and Bonuses
The dividends obtained by individual investors from listed companies are temporarily reduced by 50% and included in the personal taxable income, and personal income tax is levied according to the current tax law.