Dividend income of shareholders belongs to the taxable item of "income from property transfer", and personal income tax is levied at the rate of 20%. Therefore, if the shareholders receive a dividend of 6,543,800+0,000, they need to pay personal income tax of 200,000. This tax rate applies to income from interest, dividends and bonuses, as well as income from property leasing and accidental income. Although it is not completely tax-free, shareholders can reduce the tax burden through reasonable tax planning.
Calculation of dividend tax rate for shareholders:
1. Individual income tax rate: According to the provisions of the Individual Income Tax Law, shareholders who receive dividends as natural persons generally apply the withholding tax rate of 20%;
2. Enterprise income tax rate: If the shareholder is an enterprise, the dividend income obtained can be exempted from enterprise income tax or taxed at the prescribed tax rate;
3. Preferential tax policies: In some cases, shareholders may enjoy preferential tax when receiving dividends, such as shareholders of high-tech enterprises may enjoy lower tax rates;
4. Double taxation agreement: shareholders of multinational companies can enjoy tax relief according to the Sino-foreign double taxation agreement.
To sum up, the shareholder dividend of 6,543,800 yuan is taxed at 200,000 yuan, which is a taxable item derived from property transfer, and personal income tax is levied at the rate of 20%. Shareholders can reduce the tax burden through reasonable tax planning.
Legal basis:
Individual Income Tax Law of the People's Republic of China
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Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (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%.