How do shareholders pay taxes on profit distribution, and how do shareholders pay taxes on profit di

For individual investors, under normal circumstances, capital gains are exempt from individual income tax, and for corporate shareholders, since there is no dividend return from the joint-stock company, there is no tax on the part of the dividends that are repatriated according to the income tax rate of the investment direction higher than that of the invested direction; For individual shareholders, since they have not returned dividends from the joint-stock company, they do not need to pay individual income tax on the dividend part, and the dividend part can be compensated from the first one; For the joint-stock company itself, it can also obtain preferential treatment for the reinvestment part to strengthen its own strength.

If the increase rate is less than 50% due to special reasons, it must be approved by the tax authorities. The production development of private enterprises can be used for the expansion of reproduction, investment in other enterprises, repayment of loans or making up for the losses of the enterprise. Its use is subject to approval by the tax authorities.

In addition, Article 6 and the first paragraph of the Notice of the State Administration of Taxation on Further Strengthening the Collection and Administration of Individual Income Tax on High-income Earners (Guo Shui Fa [2001] No. 57) also stipulate that the remaining profits after production and development are allowed to be calculated and distributed in accordance with the provisions of the regulations, and the remaining profits shall be calculated and distributed according to the proportion of investors (shareholders) from the second year of the account, and the income of individual investors (shareholders) shall be calculated and distributed according to the proportion of capital contribution of investors (shareholders), and individual income tax shall be levied according to the item of "interest and dividend income". This is equivalent to a one-year tax deferral.

Shareholder profit distributions are not subject to tax. If the shareholder is a legal person, the distribution of profits does not need to consider the tax, if there is a difference in the tax rate, there are shareholders to declare and pay, if the shareholder is a natural person, the distribution of profits to withhold and pay individual income tax, the tax rate is 20%, but now the listed company is implemented according to 10%, if it is distributed overseas needs to be deducted, foreign individuals from foreign-invested enterprises to obtain dividends, bonus income, temporarily exempt from individual income tax.

Enterprise Income Tax Law of the People's Republic of China

Article 9. The part of the public welfare donation and gift expenses incurred by the enterprise within 12 of the total annual profit is allowed to be deducted in the calculation of taxable income; The part exceeding the total annual profit of 12 shall be allowed to be carried forward and deducted in the calculation of taxable income in the next three years. Article 10.

In calculating taxable income, the following expenses are not deductible:

1) Dividends, bonuses and other equity investment income paid to investors;

2) Enterprise income tax;

3) Tax late fees;

4) Fines, fines and losses of confiscated property;

5) Donation expenditures other than those provided for in Article 9 of this Law;

6) Sponsorship expenditures;

7) Unapproved reserve expenditures;

8) Other expenses unrelated to the income from the finger fortune.

Profit distributions are not subject to tax. If the shareholder is a legal person, the distribution of profits does not take into account taxes. If there is a difference in the tax rate, there are shareholders who declare and pay it themselves.

If the shareholder is a natural person, the distribution of profits shall be withheld and paid individual income tax. The tax rate is 20%, but now listed companies are implemented at 10%, and many places are implemented at the tax rate of 10%. If it is allocated overseas, it needs to be deducted.

Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises are temporarily exempted from individual income tax.

Shareholders calculate profits according to the proportion of their actual capital contributions paid in the total capital, but if all shareholders unanimously agree not to distribute profits according to the proportion of capital contributions, all shareholders can distribute profits in accordance with the agreed method and proportion, instead of having to distribute profits according to the amount of paid-in capital contributions. When the company decides to increase the capital, the shareholders also have the right to subscribe in accordance with the proportion of the paid-in capital contribution.

Individual Income Tax Law of the People's Republic of China

Article 6 Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, dividends and incidental income shall be taxable income based on the amount of each income. Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail. The special deductions provided for in Item 1 of the first paragraph of this Article include the transfer of social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: The distribution of profits by shareholders of an enterprise is subject to tax. Individual shareholders are subject to individual income tax on dividends, and in accordance with relevant regulations, individual income tax on interest, dividends and bonuses shall be subject to individual income tax, and the proportional tax rate shall be applied, and the tax rate shall be 20%.

However, dividends received by individual shareholders from listed companies can be taxed at half. Individual income tax is a general term for the legal norms that regulate the social relations between the tax collection authorities and residents and non-residents in the process of collecting and managing individual income tax. Taxpayers of individual income tax include both resident and non-resident taxpayers.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

According to the Individual Income Tax Law, generally speaking, the after-tax profits of an enterprise should be distributed to shareholders. The interest, dividends and bonuses obtained by shareholders should also be subject to personal income tax. Calculation method of tax payment of shareholder dividends:

1. Individual shareholders shall pay individual income tax at 20% of the dividends due. 2. The dividends received from listed companies can be halved and taxed. 3. Dividends obtained by foreigners do not need to be taxed regardless of whether they are listed companies or not.

4. The investment dividend income obtained by the resident enterprise from the resident enterprise shall be exempted from paying tax. 5. Shareholders of overseas non-resident enterprises shall pay enterprise income tax at a rate of 10% for dividends obtained from Chinese resident enterprises in 2008 and thereafter.

According to the Individual Income Tax Law, generally speaking, the after-tax profits of an enterprise should be distributed to shareholders. The interest, dividends and bonuses obtained by shareholders should also be subject to individual income tax. Calculation method of tax payment of shareholder dividends:

1. Individual shareholders shall pay individual income tax at 20% of the dividends due. 2. The dividends received from listed companies can be halved and taxed. 3. Dividends obtained by foreigners do not need to be taxed regardless of whether they are listed companies or not.

4. The investment dividend income obtained by resident enterprises from other resident enterprises is exempt from taxation. 5. Shareholders of overseas non-resident enterprises shall pay enterprise income tax at a rate of 10% for dividends obtained from Chinese resident enterprises in 2008 and thereafter.

Company Law of the People's Republic of China

Article 27.

Shareholders may make capital contributions in monetary terms, or in kind, intellectual property rights, land use rights, and other non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law;

However, there is an exception for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations. The non-monetary property used as capital contribution shall be appraised and verified, and the property shall not be overvalued or undervalued. Where laws and administrative regulations have provisions on appraisal valuation, follow those provisions.