After the enterprise pays the enterprise income tax according to the regulations. Corporate shareholders doesn't need to pay taxes. According to the second paragraph of Article 26 of the Enterprise Income Tax Law, the income from equity investment such as dividends and bonuses among qualified resident enterprises is tax-free income.
Article 3 stipulates that dividends, bonuses and other equity investment income actually related to the establishment of institutions and places in China by non-resident enterprises are also tax-free income.