1. Record dividend payable: The company should record the amount of dividend payable in the accounting records. The amount of dividend payable is equal to the amount of dividends or profits that the company decides to distribute.
2. Record the income tax payable: The company needs to record the income tax payable in the accounting records. According to the relevant national tax laws, the company needs to calculate the dividend income tax according to the local tax rate.
3. Payment of income tax: the company needs to pay the income tax payable according to the requirements of the tax authorities, and the time for paying income tax is generally within one month after dividends are paid.
4. Recording paid-in share dividends: The company needs to record the paid-in share dividends in the accounting records, which is equal to the paid-in share dividends minus the payable income tax.
The basic information required for dividend accounting is as follows:
1. Dividend proportion and amount. In order to calculate and record dividends, it is necessary to determine the dividend ratio and amount of the company.
2. Register of shareholders. It is necessary to provide the company's register of shareholders, including the names of shareholders, shareholding ratio, shareholding number and other information, in order to confirm the dividend object and amount.
3. Dividend resolution. It is necessary to provide the company's dividend resolution, including content, date and names of participating shareholders, so as to record and verify the dividend information.
4. Tax reports and certificates. It is necessary to provide the company's tax report and certificate in order to calculate the tax and payment required for dividends.
5. Dividend distribution records. To record the date, amount and object of dividends, and keep relevant vouchers and records.
To sum up, the accounting of stock dividends needs to be carried out in accordance with the relevant national tax laws, and the specific operating procedures and requirements may be different. It is recommended to consult the local tax authorities for specific policies and regulations before accounting.
Legal basis:
Article 34 of the Company Law of People's Republic of China (PRC)
Shareholders shall receive dividends in proportion to the paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority.