1. According to the individual income tax law, the dividends in Article 2 belong to: interest, dividends and dividend income; Article 3 of the individual income tax law: the income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 23%; Article 6 of the Individual Income Tax Law: Interest, dividends and bonuses. The taxable income shall be the amount of each income. Individual Income Tax Law Article 8 Individual income tax shall be paid by the taxpayer and withheld by the unit or individual who paid the income. Personal income exceeds the amount stipulated by the State Council. 5. According to Article 36 of the Regulations on the Implementation of Individual Income Tax, taxpayers should go to the competent tax authorities to file tax returns in accordance with the regulations: (1) The annual income is more than 6,543,800 yuan+0.2 million yuan; If the dividend exceeds10.2 million yuan, shareholders need to go to the tax authorities for personal declaration. To sum up, the calculation method of dividend tax is: dividend amount *20%. When an enterprise pays dividends, it needs to withhold and pay taxes. Upon receipt, shareholders need to report to the tax bureau themselves (if they pay in full after tax, they only need to report the situation).

Legal objectivity:

The tax rate of individual income tax in Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.