Caishui [20 15] 10 1
1. If an individual obtains shares of a listed company from the public offering and transfer market and holds them for more than 1 year, the dividend income will be temporarily exempted from personal income tax.
If an individual obtains shares of a listed company from the public offering and transfer market, and the holding period is less than 1 month (including 1 month), the dividends will be fully included in the taxable income; If the shareholding period exceeds 1 month to 1 year (including 1 year), the temporary reduction of 50% will be included in the taxable income; The above income is uniformly taxed at the rate of 20%.
2. If a listed company holds shares for individuals within 1 year (including 1 year) when distributing dividends, the listed company will not withhold personal income tax temporarily; When an individual transfers his shares, the securities registration and clearing company calculates the tax payable according to the holding period, and the securities company and other share custody institutions deduct it from his personal fund account and transfer it to the securities registration and clearing company, which transfers it to the listed company within five working days of the following month, and the listed company reports and pays it to the competent tax authorities within the statutory reporting period of the month when it receives the tax.
Caishui No.2015116
When small and medium-sized high-tech enterprises in China transfer undistributed profits, surplus reserves and capital reserves to individual shareholders, if it is really difficult for individual shareholders to pay individual income tax at one time, they can make their own tax payment plan by installments according to the actual situation and pay it by installments within no more than 5 calendar years (inclusive).
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