The dividends obtained by these 4 shareholders are tax -free!

Situation one

The dividend exemption of corporate income tax obtained by the legal person shareholders.

refer to:

1. Article 26 of the Enterprise Income Tax Law stipulates that the following income of an enterprise is tax -free:

(2) Investment income of equity, dividends, dividends such as dividends and dividends between qualified residents.

2. Article 83 of the "Regulations on Implementation of the Enterprise Income Tax Law" stipulates that the equity investment income of dividends and dividends such as the eligible enterprises referred to in Article 26 of the Enterprise Income Tax Law Resident enterprises directly invest in investment income obtained by other residents. Article 26 (2) of the Enterprise Income Tax Law and the (3) and (3) of the dividend, dividends and other equity investment income referred to in the corporate income tax law, does not include the shares that the continuous holding of the residential enterprise publicly issued and listed on the market for less than 12 months Investment income.

Situation two

Foreign shareholders' personal income tax for dividends.

refer to:

"Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues of Personal Income Tax" (Fortune Tax [1994] No. 20):

2. The following income, the personal income tax is temporarily exempted

(8) Dividends and dividends obtained by foreign individuals from foreign -invested enterprises.

Three

The shareholders of the listed company (New Third Board) have a shareholding period of more than one year, and the personal income tax exempt from dividends.

refer to:

Announcement of the Ministry of Finance, the State Administration of Taxation, and the CSRC No. 78 in 2019 "Announcement on the Differential Personal Income Tax Policy of the Listed Company of the Listing System of the National SME Transfer System" stipulates:

I. Personal holding of the stock of the listed company and the shares of the shareholding of more than one year shall be exempted from the tax dividend income to levy personal income tax.

If the shares holding a listed company shall be within 1 month (including 1 month), the total amount of dividend dividends will be included in the taxable income; In one year), the dividend dividend income was temporarily reduced by 50%into taxable income; the above income was uniformly applied to a 20%tax rate for personal income tax.

The listing company referred to this announcement refers to the non -listed public company that the stock is publicly transferred in the national SME shares transfer system; the period of holding the shareholding refers to the holding time of the day before the transfer of the stock of the listed company until the transfer and the transfer of the stock.

Four

In order to encourage shareholders to encourage shareholders to invest in long -term and value investment, individuals holding differentiated tax payment policies, that is, stock holdings have exceeded one year, dividend tax exemption.

refer to:

The "Notice on the Differential Personal Income Tax Policy of Listed Companies Differential Personal Income Tax Policy" (Cai Tax [2015] No. 101) stipulates:

I. Personal shares obtained from the public issuance and transfer market shall be exempted from the shareholding of the shareholding of the stock market for more than one year. If a listed company shares obtained from the public issuance and transfer market shall be within one month (including 1 month), the full amount of the dividend dividends will be included in the taxable income; As of one year (including 1 year), the taxable income is temporarily reduced by 50%; the above income is uniformly applied to a 20%tax rate for personal income tax.

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