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%.
Taxation refers to a normative form in which the state obtains financial revenue free of charge by compulsory means in accordance with the provisions of the law in order to provide public goods, meet the needs of society and participate in the distribution of social products. Taxation is a very important policy tool.
The following personal income shall be subject to personal income tax:
(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.
Legal basis:
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC):
(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%.
Article 26 The following income of an enterprise is tax-free income:
(1) Debt interest income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise; (4) Income of qualified non-profit organizations.