In daily life, it is a matter of great concern to everyone whether the dividends that shareholders get from investing in the stock market need to pay individual income tax, how much they should pay and whether there is preferential treatment. Today, my tax accountant firm shares with you the preferential personal income tax policy on dividend income.
According to the Notice of the Ministry of Finance, the State Administration of Taxation and Securities Regulatory Commission on Issues related to the Differentiated Individual Income Tax Policy of Listed Companies on Dividends and Bonuses2015:1011. If an individual obtains shares of a listed company from the public offering and transfer market, the holding term exceeds1Dividend income is temporarily exempted from individual income tax. For the stocks of listed companies obtained by individuals from the public offering and transfer market, the holding period shall be within1Within months (inclusive1(month), the total amount of income from dividends and bonuses shall be included in the taxable income amount; Holding period in1More than a month to1Years (inclusive)1Year), temporarily reduced press50%Included in the taxable income amount; The above income applies uniformly20%Individual income tax is levied at the tax rate of 2. When the listed company pays dividends and bonuses, it holds shares in individuals1Within a year (inclusive1Year), the listed company will not withhold individual income tax temporarily; When an individual transfers shares, the securities registration and clearing company shall calculate the tax payable according to the period of his holding, and the securities company and other stock custodian institutions shall deduct the tax from the individual's capital account and transfer the tax to the securities registration and clearing company in the following month5The listed company shall pay the tax within working days, and the listed company shall report and pay the tax to the competent tax authorities within the statutory declaration period of the month in which the tax is received.
For example, investor Wang Mou Yu2019years9At the beginning of the month6Ten thousand yuan holds the stock of a domestic listed company in the Shanghai Stock Exchange10000Shares.2020years2In January, the listed company announced implementation per share0.8Yuan dividend decision, Wang Mou in3The above shares are transferred to7The price of the transfer of ten thousand yuan, that Wang Mou above behavior should pay how much individual income tax?
Analysis: 1, for the transfer of Wang Mou stock price difference income70000-60000=10000The Yuan is exempt from individual income tax.
Ii. The term of holding shares shall be within1More than a month to1Within a year (inclusive), temporarily reduce the press50%The amount of taxable income is included, so the individual income tax payable by Wang is:10000×0.8×50%×20%=800(Yuan).
Tips: For the above policy, the investment is for the stocks of domestic listed companies or companies listed in the national small and medium enterprises share transfer system. If the companies are not listed above, the dividend and dividend differentiation policy is not available.
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