Legal subjectivity:

1. According to Article 2 of the Personal Income Tax Law, such dividends belong to: interest, dividends, bonus income 2. Article 3 of the Personal Income Tax Law Tax rate: franchise Income from royalties, income from interest, dividends, and bonuses, income from property leasing, income from property transfer, incidental income, and other income are subject to a proportional tax rate of 23%. Article 6 of the Personal Income Tax Law: Interest, Dividends, and Bonuses For income, incidental income and other income, the amount of each income shall be the taxable income. 4. Article 8 of the Personal Income Tax Law. For personal income tax, the income earner shall be the taxpayer, and the unit or individual who pays the income shall be the withholding agent.

If the personal income exceeds the amount stipulated by the State Council 5. According to Article 36 of the Individual Income Tax Implementation Regulations, if a taxpayer has one of the following circumstances, he shall go to the competent tax authority to file a tax declaration in accordance with the regulations: (1) The annual income is more than 120,000 yuan. ; If the dividend exceeds RMB 120,000, the shareholder needs to go to the tax authorities to apply for personal declaration. In summary, the individual income tax on dividends is calculated as: dividend amount Report to the tax bureau (if the tax is paid in full, you no longer need to pay tax, you only need to report the situation)