1. Shareholders are required to pay personal income tax at the rate of 20% for dividends;

2. Taxpayers' income from interest, dividends and bonuses shall be subject to a proportional tax rate of 20%;

3. If there is a withholding agent, it shall be withheld and remitted by the withholding agent on a monthly basis or every time;

4. When distributing the after-tax profits of the company, individual shareholders shall withhold and pay personal income tax at the rate of 20% according to the income from interest, dividends and bonuses.

Company dividend tax declaration steps:

1. Determine the object and amount of dividends, and make dividend decisions according to the Articles of Association and resolutions of the shareholders' meeting;

2. Calculate the tax payable, and withhold and remit personal income tax on dividend income in accordance with the provisions of the tax law;

3. Prepare relevant materials, including the register of shareholders, dividend resolutions and financial statements.

4. Declare and pay taxes to the tax authorities online or offline, and submit dividend tax returns and related attachments;

5. Pay corresponding taxes according to the requirements of the tax authorities;

6. Keep the relevant documents of tax declaration and tax payment for future inquiry and verification.

To sum up, the company's dividend payment methods include paying dividends to shareholders according to the personal income tax rate, and paying taxes on interest, dividends and dividends according to the proportional tax rate, which are withheld and remitted by withholding agents.

Legal basis:

Individual Income Tax Law of the People's Republic of China

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Individual income tax rate: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.