Shareholders can realize the dividend right in three forms:
1. Distribute cash with the profits of listed companies in the current year;
2. Distribute new shares with the profits of the company in the current year;
3. Convert the company's surplus reserve fund into share capital.
According to the Measures for the Administration of the Operation of Securities Investment Funds, if the investor does not specify the dividend distribution method, the default income distribution method is cash dividend. Investors can modify the dividend distribution method at the institution that purchased the fund before date of record.
Extended data:
Specific dividend payment methods:
Method 1: Break the whole into parts and distribute the year-end bonus evenly every month instead of one-time distribution.
For example, the monthly salary 1800 yuan, and the year-end bonus is 25,000 yuan. According to the traditional practice, the personal income tax payable is (25,000-200) ×15%-125 = 3,595 yuan. If you choose to allocate the year-end bonus to the monthly payment,
It becomes 25000 ÷12+1800-2000 =1833.33 yuan, so the tax paid is (1833.33×10%-25 )×
But this way is to advance the original year-end distribution to the beginning of the year and start monthly distribution, which increases the financial pressure and cost of enterprises to some extent. However, if this year's bonus is paid in the coming year, it will be a win-win situation for enterprises and individuals, but this way should be based on the premise that the capital and survival of enterprises are relatively stable in the coming year.
Method 2: Divide into two, which is the simplest and most effective method, without changing the original bonus distribution system of the enterprise or increasing any cost.
The year-end bonus can be divided into two parts: monthly salary of 65438+March and year-end bonus. Take the monthly salary 10000 yuan and the year-end bonus of 70000 yuan as an example. According to the normal tax payment method, the year-end bonus of 70000÷ 12=5833.33 yuan is subject to the tax rate of 20%, so the tax paid is 70000× 20.
With the method of "one divided into two", the year-end bonus of 70,000 yuan can be defined as "65,438+March salary of 2,000 yuan" and "58,000 yuan year-end bonus", so the year-end bonus is 58,000 yuan/12 = 4,833.33 yuan, which is applicable to 15%.
Taxable 65438+March payroll tax (12000×20%-375)+ year-end bonus tax (58000×15%-125) =10600 yuan, tax saving/kloc.
Method 3: Deferred by score. This method is mainly to avoid the phenomenon of more tax before tax and less tax after tax mentioned above.
The so-called fractional deferral refers to the year-end bonus that the calculator is close to the critical point of the tax rate, and the fractional payment is delayed by one month. If the year-end award is 62,000 yuan, then the calculated quotient is 5 166.67 yuan, and the tax rate of 20% is applicable.
So the personal income tax is 62000×20%-375= 12025 yuan. If the bonus of 2000 yuan is deferred to next month, only 60000 yuan will be awarded this month, and the calculated quotient is 5000 yuan, and the applicable tax rate is 15%.
Personal income tax is 60000×15%-125 = 8875 yuan, and another 2000 yuan can get 2000× 15%=300 yuan's individual tax, and the total tax payment is 8875+300=9 175 yuan, saving/kloc.
Fourth, the last method is called dividend payout, which means issuing securities instead of cash.
In some joint-stock enterprises, the company will distribute shares to outstanding employees at the end of the year and participate in the company's dividends. In this way, some enterprises/senior white-collar workers above 10/00000 need to pay a tax rate of about 30%-45%, while interest, dividends and bonuses only apply a tax rate of 20%, which is obviously much more favorable than the traditional method.
An extra yuan in bonus tax may cost thousands more. Year-end bonus tax law.
Baidu encyclopedia-dividends