1. Log in to the tax management system: prepare the dividend plan and individual shareholder information. Double-click the system login shortcut, enter the user name and password in the login window that pops up, and enter the system after confirmation.
2. Maintain the personal information of individual shareholders: Select menu: Personal Information Management-Employee Information Management.
In the pop-up window: Register (enter information about individual shareholders)-Save.
3. Enter dividend amount: select menu Pay Personal Income Management-Pay Personal Non-wage Income Details.
In the pop-up window: Add-Select Job Number-"Income Item" drop-down box, select "Interest Dividend Income" date, and select the current declaration date-Save.
4. Generate withholding declaration form: personal income tax management-select the month to generate personal income tax withholding report-reset-save.
Personal Income Tax Management-Generate Personal Income Tax Summary Report Select Month-Reset-Save
5. Declare to the tax system: select the menu: data exchange-generate declaration data-upload declaration data (enter user name and password).
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. Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies of Individual Income Tax on Dividends and Bonuses (Caishui [2005] 102) stipulates that the dividend income obtained by individual investors from listed companies shall be temporarily reduced by 50% and included in the personal taxable income, and individual income tax shall be levied according to the current tax law.