Tax payment plan
First, how to pay taxes on equity dividends
According to the individual income tax law, generally speaking, the after-tax profits of enterprises should be distributed to shareholders. Personal income tax shall also be levied on the interest, dividends and bonus income obtained by shareholders.
Calculation method of shareholders' dividends:
1. Individual shareholders shall pay personal 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-free.
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%.
Second, the shareholder dividend tax avoidance method
1, the natural person directly holds shares.
Change the shareholders of the company and pay dividends through holding shares. In this case, the personal income tax rate is 20%, which is relatively low, and the related tax saving effect will be very good.
2. Establish a sole proprietorship enterprise.
Find a good registered sole proprietorship enterprise in the park and make the dividend part a way to do business with independent enterprises, so that you only need to pay an independent income tax for dividends. The small-scale personal income tax rate is very low, and the tax rate will be 1% before the end of 2020, and there will be a certain tax refund policy when entering the park.
3. Distribution according to salary form
Divide the dividend into n months, then the applicable progressive tax rate will not be so high, and there is still some room for tax saving.
Generally speaking, taxpayers must avoid taxes reasonably and legally, and do a good job in tax planning. Never do illegal acts such as tax evasion and tax evasion.