1, if the shareholding mode is changed, personal income tax will be levied at 20% on the interest, dividends and bonus income obtained by individuals owning creditor's rights. This shareholding model is the practice of many shareholders now, but there is not much room for tax planning of this shareholding model.
2. Indirect shareholding, in which a natural person holds shares indirectly through a partnership and a natural person holds shares indirectly through a limited company.
Second, analysis
Dividends are dividends paid to investors by joint-stock companies every year according to a certain proportion of their share in profits, which is the return on investment of listed companies to shareholders. Dividend is a way to distribute the current year's income to shareholders after shareholders withdraw statutory provident fund, public welfare fund and other items according to regulations. Usually, after receiving dividends, shareholders will continue to invest in the enterprise to realize compound interest.
3. What are the conditions for the company to pay dividends?
1, cash distribution with current year's profit must be satisfied;
2. In addition to meeting the requirements, distribute new shares with the profits of the current year;
3. In addition to meeting the requirements, the conversion of surplus reserve fund into share capital requires strict procedures and requirements to deal with the specific matters of shareholders' dividends, especially the identification of shareholders' related matters, which must also be legally identified by relevant departments.