1. Individual shareholders pay individual 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 exemption;

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%;

6. The personal income tax payable on interest, dividends and bonuses shall be subject to the proportional tax 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 Dividends stipulates that the income from dividends and dividends 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.

The development stages of the enterprise are as follows:

1. Newborn period: The most important task of a newly established enterprise is to survive and develop, and it needs to enter the growth period as soon as possible. The main characteristics of this stage are difficult operation, limited resources, high market uncertainty, and the business model has not yet taken shape;

2. Growth period: Through efforts in the new period, the enterprise has gradually grown, expanded its business scale and started to make profits. The main characteristics of this stage are the initial establishment of corporate culture, a certain market share, improved management ability, and the need to strengthen the attraction of funds and talents;

3. Stable period: the business of the enterprise is gradually stable and maintains steady growth, the market position is increasingly consolidated, and technological upgrading and industrial upgrading are continuously carried out. The main characteristics of this stage are: shifting from a short-sighted corner to a long-term perspective, shifting the focus to maintaining the smooth development and continuation of existing successful businesses, and actively investing in research and development and innovation;

4. Decline period: Due to external or internal reasons, enterprises are entering a recession period, their business performance is gradually declining, and the market competition pressure is increasing. The main feature of this stage is the need to take effective measures to stop losses, including enterprise transformation, continuous organizational adjustment and management innovation, and try to avoid recession and death.

To sum up, shareholder dividends include personal income tax or enterprise income tax, because if shareholders are natural persons, they must pay personal income tax; If the shareholders of the company are legal persons, the enterprise income tax shall be paid by corporate shareholders; If the taxpayer fails to pay the tax within the tax payment period stipulated by the tax authorities, the tax authorities may impose a late fee.

Legal basis:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC)

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(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%.