I. Recognition of dividend income
Shareholders of a limited partnership should first confirm the amount of dividend income. This is usually determined according to the profit distribution plan of the enterprise, the shareholding ratio of shareholders and dividends.
Second, calculate the tax payable.
Dividend income belongs to the category of personal income, and the taxable amount should be calculated according to the tax law. The specific tax rate and calculation method are usually determined according to the amount of dividend income and the personal income tax level of shareholders.
Three. Declare and pay taxes
After confirming the dividend income, shareholders need to declare and pay taxes to the tax authorities within the time limit prescribed by the tax law. When filing, you need to provide relevant tax information, such as dividend income certificate, personal income tax return, etc. Taxes can be paid through bank transfer and online banking.
Fourth, matters needing attention
In the process of paying dividends, shareholders need to pay attention to abide by the provisions of the tax law to ensure the accuracy and timeliness of tax returns. At the same time, enterprises also need to fully consider tax factors in dividend decision-making, rationally plan profit distribution plans, and reduce the tax burden of shareholders.
To sum up:
The process of paying dividends to shareholders of limited partnership includes the confirmation of dividend income, the calculation of tax payable, the declaration and payment of tax and matters needing attention. Under the premise of complying with the provisions of the tax law, reasonable planning of dividend plan can effectively reduce the tax burden of shareholders.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
individual income tax law of the people's republic of china rules for its implementation
Article 6 provides that:
Personal income range stipulated in the individual income tax law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, copyrights, trademarks, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;
2. Individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
3. Income from contracting, leasing, subcontracting and subletting of enterprises and institutions by individuals;
Income obtained by individuals from other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.