If individual citizens are shareholders of the company, they can get dividends from the company, and such dividends are subject to personal income tax, which is generally levied at the rate of 20%. I. Dividends from the Company Personal income tax Dividends from enterprises can be divided into two situations: one is dividends from a sole proprietorship partnership and the other is dividends from a limited liability company. The income from the production and operation of a sole proprietorship partnership is the investor's personal income, and there is no problem of dividends and re-taxation. The operating income of a limited liability company needs to declare and pay enterprise income tax in accordance with the regulations, and the after-tax profits are distributed. Dividends obtained by individual shareholders shall be subject to individual income tax at the tax rate of 20%. Two. Where there are employers and employees in China, the individual income tax declaration place (1) shall be reported to the competent tax authorities where the employers and employees are located. (2) If there are two or more work and employment units in China, they shall choose and report to the competent tax authorities where one of them is located. (3) There are no employers or employees in China, and the annual income includes the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions (hereinafter referred to as the income from production and operation), and it shall be reported to the competent tax authorities in one of its actual places of operation. (four) there is no office or employment unit in China, and there is no income from production or operation in the annual income items, which should be reported to the competent tax authorities where the household registration is located. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China. Three. Conditions for dividends of a company From a legal perspective, shareholders' dividend right is a kind of self-interest right, which is based on the inalienable rights of investors as individual shareholders. Once infringed by the company, the company's directors or the third party, shareholders can seek self-help in their own name, such as convening a general meeting of shareholders or modifying the distribution plan or judicial relief to safeguard their own interests. Theoretically, the shareholder's dividend right is an inherent right of shareholders, which cannot be deprived or restricted by the company's articles of association or company organs. But in fact, as shareholder's right is a right of claim, its realization is conditional: 1. The cash distribution based on the profit of the current year must meet the following conditions: (1) The company has a profit in the current year; (2) Deferred losses have been made up and carried forward; (3) Withdraw statutory common reserve fund 10% and statutory public welfare fund 5%-10%; 2. In addition to meeting the conditions of 1, the distribution of new shares based on the profits of the current year also requires that: (1) the company has previously issued fully raised shares with an interval of one year; (2) There are no false records in the financial and accounting documents of the company in the past three years; (3) The company's expected profit rate can reach the bank deposit profit in the same period; 3. The conversion of surplus reserve into share capital not only meets the conditions in Item 2 (1-3), but also requires: (1) the company's linked profits in recent three years, and it can pay dividends to shareholders; (2) The retained amount of the statutory reserve fund after distribution shall not be less than 50% of the registered capital; (3) In addition, according to the Company Law and the Guidelines for the Articles of Association of Listed Companies, the dividend distribution of listed companies must be proposed by the board of directors, and the shareholders' meeting shall be convened for deliberation and voting according to legal procedures, and it can only be realized by the shareholders' representatives attending the shareholders' meeting 1/2 cash distribution plan or 2/3 dividend distribution plan. According to the law, it can be known whether the enterprise needs to pay personal income tax for dividends, which is determined according to the actual situation. If a limited liability company pays dividends, it needs to pay personal income tax.

Legal objectivity:

Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.