Dividend and bonus tax refers to the tax levied on dividends of listed companies. For long-term investors over one year, the dividend tax is halved and the tax burden is 5%. Investors who buy and sell short-term bonds within one month have to pay taxes twice. The following is how to calculate the dividend tax compiled by Bian Xiao, hoping to help everyone.
How is the dividend tax calculated?
The national tax policy on individual dividends is: from June 65438+1 October1day, the dividend income of listed companies who obtain their individual shares according to the public offering and transfer market will be different. Specifically, if you hold shares for more than one year, the tax burden is 5%; If you hold shares for one month to one year, the tax burden is10%; If you hold it for less than a month, the tax is 20%. Therefore, the longer individual investors hold shares, the lower the individual dividend income tax burden.
Dividends of listed companies are divided into ex-dividend and ex-dividend. In other words, if a listed company gives you a dividend of 1 yuan, your share price will fall by 1 yuan. But in fact, you won't lose. In this process, only the dividend tax is part of your loss. According to this policy, if you hold shares for less than one month, you will have to pay a heavy tax of 20% of the dividends of listed companies. Some short-selling retail investors often buy and sell personal stocks. If you happen to meet the company you want to buy with a high price, you will lose a lot of money.
How is the holding period calculated?
According to the Notice of State Taxation Administration of The People's Republic of China, Securities Regulatory Commission of the People's Republic of China, Ministry of Finance, on Relevant Issues Concerning the Implementation of Individual Income Tax Policy on the Income from Dividends and Bonuses of Listed Companies (Caishui [2012] No.85), the shareholding period refers to the holding time from the date when an individual freely obtains shares of a listed company in the public offering and transfer market to the day before the transfer and delivery of shares. When an individual transfers shares, the holding period is calculated according to the first-in-first-out method, that is, the shares obtained first in the securities account are regarded as the first transfer. The holding period is calculated according to the natural year (month), and holding shares for one year means holding shares continuously from one day of the previous year to the day before the same month of this year; Holding shares for one month refers to holding shares continuously from a certain day of last month to the day before the same day of this month.
How do investors pay dividend tax?
According to the regulations of the state, when an individual transfers shares, the securities registration and settlement company calculates the tax payable according to the holding period, and the securities company and other share custody institutions deduct it from the personal fund account and transfer it to the securities registration and settlement company. The securities registration and clearing company shall transfer the funds to the listed company within 5 working days of the following month. A listed company shall report and pay taxes to the competent tax authorities within the statutory reporting period of the month when it receives taxes.
How do investors declare dividend tax?
Within 365,438+0 working days after the investor sells the dividend stock, it shall be withheld and remitted by the securities company where it belongs. However, due to the lack of funds, the investor failed to make up the funds within 365,438+0 working days, so the investor needs to consult the tax payment method of the listed company by himself.
Do all stocks that have enjoyed dividends have to pay dividend tax?
Cash dividend and stock delivery are a way of profit distribution in the current period, which needs to be taxed; Personal income tax is not levied if capital reserve fund is converted into share capital, and personal income tax is levied if surplus reserve fund is converted into share capital.
Small case X shares are the base date of May 6, 20 _ _, and 2 yuan is distributed for every 65,438+00 shares. 20__,1Investors who bought 65,438+0,000 shares on October 9 will enjoy cash dividend 200 yuan, and the tax deduction is as follows:
If an investor sells shares after June 65438+1October 10 (inclusive), and holds them for more than one year, there is no tax deduction problem.
If the investor sells all the shares before or after May 9, 2000 and holds them for one year or less, the tax will be deducted according to 10%, and the tax deduction amount = 200 _ 10% = 20 yuan.