Non-listed companies pay dividends on shares, which is 20% of personal income. When distributing dividends and bonuses, joint-stock enterprises pay dividends and bonuses due to individual shareholders in the form of shares, and 20% personal income tax shall be levied on interest, dividends and bonuses. Dividends obtained by individuals holding shares in unlisted companies belong to dividends and dividend income, and individual income tax is paid according to regulations. Dividends obtained by enterprises holding shares of unlisted resident enterprises belong to tax-free income.

Measures to reduce the tax burden of dividends of unlisted companies are as follows:

1, set up subsidiaries or merge to realize tax planning and optimize the company's income structure. Internal restructuring is carried out by setting up subsidiaries or merging companies to achieve the effect of reducing tax burden;

2. Invest in stocks, funds and other financial products to realize capital gains, thereby reducing the proportion of dividend distribution. Use part of the dividend for financial investment, such as buying financial products such as stocks and funds, to realize capital gains, because the tax rate of capital gains is lower than dividends;

3. Expand the company's business and strengthen research and development, improve the company's overall profit level and reduce the dividend ratio. Strengthen the company's research and development and business development, improve the company's profit level, thereby reducing the company's dividend ratio;

4. Rational use of preferential tax policies. According to the preferential tax policies of the country, such as the policy of "three exemptions and three reductions", the legal amount of reduction and exemption will be applied reasonably and legally, thus reducing the amount of personal income tax to be paid by individual dividends.

The characteristics of individual tax rate and calculation method for dividends of unlisted companies are as follows:

1, tax rate: the individual tax rate varies according to the tax laws of different countries and regions, and there may be a graded tax rate or a unified tax rate;

2. Tax Allowance: A tax law may stipulate a certain tax allowance, and dividend income below this amount may not need to pay a tax;

3. Deductions: A tax law may allow certain deductions, such as special deductions and personal income tax relief, which can reduce the taxable amount of personal dividend income.

To sum up, the dividend income of non-listed companies needs to be calculated and paid in accordance with the provisions of the individual income tax law. The calculation of individual tax involves factors such as tax rate, tax allowance and deduction items, and varies according to the tax laws of different countries and regions.

Legal basis:

Article 2 of the Individual Income Tax Law of the People's Republic of China

Individual shareholders who distribute the after-tax profits of the company shall apply the tax rate of 20 according to the interest, dividends and bonus income.

Article 8

Enterprises that distribute and pay interest, dividends and bonuses to individual shareholders shall withhold personal income tax when paying.

Article 39

The law stipulates the calculation and payment of individual income tax. The applicable tax rates and tax calculation methods for dividends and dividend income obtained by individuals.

Article 43

When a unit distributes profits or dividends, what an individual obtains belongs to personal income, and personal income tax is paid.