Calculation method of shareholders' dividends:

1. Individual shareholders shall pay personal income tax at 20% of the dividends due.

2. Dividends obtained from listed companies can be taxed by half.

3. No matter whether the dividends received by foreigners are listed companies or not, there is no need to pay taxes.

4, resident enterprises from other resident enterprises to obtain investment dividend income tax-free.

5. Shareholders of overseas non-resident enterprises receive dividends from China resident enterprises in 2008 and beyond, and pay enterprise income tax at the rate of 10%.

Second, why do shareholders need to pay taxes on dividends?

The Individual Income Tax Law stipulates that interest, dividends and bonuses are subject to individual income tax at a proportional rate of 20%. However, dividends received by individual shareholders from listed companies can be taxed at half.

Income from interest, dividends and bonuses: refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity.

Income tax on interest, dividends and bonuses: dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.

3. What taxes and fees need to be paid for the equity change?

Both parties to the equity transfer shall pay stamp duty at the rate of five ten thousandths. For the income from equity transfer, if the shareholders are natural persons, individual income tax shall be paid at a reduced rate of 20%. In corporate shareholders, corporate income tax is paid at the rate of 25%.

1. Person A who purchases the equity only needs to pay stamp duty at the transaction price, five ten thousandths;

2. If the seller of equity B sells at a price greater than his initial investment, he shall pay personal income tax at the rate of 20% according to the "income from property transfer" (if the seller sells at a price less than or equal to his initial investment, he shall not pay income tax), and at the same time pay stamp duty at the transaction price, which is five ten thousandths.

Basis: income tax law and stamp duty regulations.

In the process of transfer, there are other expenses incurred through listing. For example, if you paid a transaction fee of 1 1,000 yuan at the time of listing, it is impossible to deduct and recalculate the income tax in China at present.

3. Both parties to the equity transfer shall pay stamp duty according to the actual turnover.

Stamp duty shall be paid by both parties at the local tax bureau where the enterprise is located after the signing of the transfer contract, and the formalities for equity change shall be handled at the industrial and commercial bureau with the tax payment certificate.

Generally speaking, the rights and interests of the company have not changed, and enterprises generally do not have to pay income tax.

After the company distributes dividends, the shareholders of the company must declare personal income tax to the tax authorities and then pay taxes. If a shareholder withdraws his shares or a new shareholder invests in the company, both parties to the equity transaction shall pay stamp duty, personal income tax or enterprise income tax. In addition, the company should also pay the corresponding stamp duty.