Current location - Loan Platform Complete Network - Local tax - Do individual shareholders need to pay personal income tax when they convert undistributed profits into share capital?
Do individual shareholders need to pay personal income tax when they convert undistributed profits into share capital?
According to Item 1 of Paragraph 2 of Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Collection and Management of Personal Income Tax for High Income earners (Guo Shui Fa [2065438+00] No.54), if the registered capital and share capital are increased by undistributed profits, surplus reserves and other capital reserves other than stock premium issuance, personal income tax shall be levied in accordance with the items of "interest, dividends and bonus income" and the current policies.

Tips: The above information is for reference only.

Reply time: 202 1-09-0 1. Please refer to the latest business changes announced by Ping An Bank in official website.

[I know Ping An Bank] Want to know more? Come and watch I Know Ping An Bank ~

/paim/iknow/index.html