When the listed company distributes dividends, the listed company will not withhold personal income tax for those individuals who have held shares in date of record within 1 year (including 1 year) and have not been transferred; When an individual transfers his shares, the securities registration and clearing company shall calculate the tax payable according to the holding period. After the individual tax is collected by the securities registration and settlement company, it will be transferred to the listed company within 5 working days of the following month, and finally the listed company will declare and pay the tax to the competent tax authorities.

Personal income tax shall be exempted if the holding period of dividends obtained by individuals exceeds one year, and personal income tax shall be halved if the actual holding period exceeds one month but less than one year. In the actual collection, it is directly collected by the securities registration and settlement company without personal operation, and then declared and paid by the listed company. Then the content of personal income tax on dividends compiled by Xiaobian for everyone is here.