1. Individual shareholders shall pay personal income tax at 20% of the dividends due.
2. Dividends obtained from listed companies can be taxed by half.
3. No matter whether the dividends received by foreigners are listed companies or not, there is no need to pay taxes.
4, resident enterprises from other resident enterprises to obtain investment dividend income tax-free.
5. Shareholders of overseas non-resident enterprises shall pay enterprise income tax at the rate of 10% on dividends obtained from China resident enterprises.
If the shareholders are natural persons, according to Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the individual income tax rate is:
(1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable (the tax rate table is attached).
(2) Operating income is subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached).
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:
(1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year if individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), and on a monthly or itemized basis if individual residents obtain income from items 1 to 4 of the preceding paragraph. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.