股东分得的股息和红利的税务处理（Tax treatment of dividends and bonuses shared by shareholders）.doc

股东分得的股息和红利的税务处理（Tax treatment of dividends and bonuses shared by shareholders） Tax treatment of dividends and bonuses shared by shareholders Author: China taxation training division of Taxation, Dr. Xiao Taishou According to the company law of our country, as the shareholder of the invested enterprise, there are legal person and individual shareholder. Among them, the legal person shareholder can be divided into resident enterprise shareholder and non resident enterprise shareholder. Generally speaking, the profits realized by an enterprise in accordance with the enterprise income tax law shall be paid in accordance with the enterprise income tax law, and the profits after tax shall be allocated to the shareholders as prescribed. How should a shareholder handle the tax after he receives the dividend income from the invested enterprise? As follows. Reply of the State Administration of Taxation on the B-share stock dividend has a non resident enterprise levy enterprise income tax (Guoshuihan 2009 No. 394) regulations, Chinese in the domestic and foreign public offering, listed shares (A shares, B shares and foreign shares) of the Chinese resident enterprises in distributed to non resident enterprises and shareholders in 2008 after the annual dividend, should be a unified income tax rate of 10% corporate tax withholding. So how do you pay taxes? To this, the author analyses as follows. First, the individual shareholders return dividends and dividends tax treatment In accordance with the provisions of the personal income tax law, individual income tax shall be paid in accordance with the tax rate of 20% in proportion to the interest, dividends and bonuses obtained by individuals. But individual shareholders can halve taxes if they receive dividends from listed companies. Notice of the Ministry of Finance and the State Administration of Taxation on dividends policy on the personal income tax (fiscal 2005 102) the provisions of Article 1, for individual investors from the