If you have a company, which is a limited liability company and a small and micro enterprise, and the taxable income after deducting the value-added tax this year is 800,000 yuan, then you need to pay the enterprise income tax of 800,000 yuan X25%X20%, that is, 40,000 yuan, and the remaining 760,000 yuan is paid to shareholders in the form of dividends, so the total personal income tax that shareholders need to pay is 760,000 yuan X20%, that is, 654 enterprise income tax and personal income tax/kloc-0.
The same is the above example. If the taxable income is 2.8 million yuan, the corporate income tax to be paid is 6.5438 million yuan x 25% x 20%+(280-65438+000) million yuan X50%X20%, that is, 230,000 yuan, and the remaining 2.57 million yuan is distributed to shareholders in the form of dividends, so the total personal income tax to be paid by shareholders is 2.5.
Still in this example, if the taxable income is 4 million yuan, then your company will no longer be a small and micro enterprise, and you will no longer enjoy the preferential income tax policies for small and micro enterprises. The unified enterprise income tax rate is 25%. At this time, the enterprise income tax to be paid is 4 million yuan X25%, that is, 6,543.8+0,000 yuan, and the remaining 3 million yuan is all distributed to shareholders. Shareholders need to pay personal income tax of 3 million yuan x 20% = 60 600,000 yuan, pay corporate income tax and personal income tax of 6,543,800 yuan, and get 2.4 million yuan.