When investors buy a fund, they usually hold it for a long time, and then get dividends through the investment performance of the fund. Therefore, when actually adding investment and obtaining investment income, it will involve the issue of tax payment. So what tax does the fund need to pay for dividends? Let me answer it for you, I hope it will help you.

1. What tax does the fund need to pay for dividends?

Stock dividends, bonus income and corporate bond interest income obtained from fund distribution shall be paid by listed companies and bond issuing enterprises at a rate of 20% when distributing dividends, bonuses and interest to the fund, and the fund shall not withhold and remit personal income tax when distributing dividends, bonuses and interest to individual investors.

Income tax on debt interest income, personal savings deposit interest income and personal stock price difference income obtained from fund distribution will be resumed.

Individual income tax shall be levied on individual investors in accordance with the provisions of the tax law on the bond price difference income obtained from fund issuance, and the tax shall be withheld and remitted by the fund according to law; Enterprise income tax will not be levied on the bond price difference income obtained by enterprise investors from fund distribution for the time being.

Therefore, fund dividends are tax-free for cash dividends, and dividend reinvestment is free of handling fees. They don't have to pay any other fees.

Second, how to distribute dividends.

The distribution of dividends and bonuses is influenced by the national tax policy. Shareholders of listed companies, whether natural persons or legal persons, must pay taxes according to law. For example, China clearly stipulates that shareholders must pay income tax on stock gains (dividends), and the proportion is calculated according to the face value of stocks. The part that exceeds the interest rate of one-year fixed savings deposits must pay 20% income tax (the actual income tax after reduction and exemption is 10%). Dividend distribution of listed companies must comply with the law and must not violate the articles of association. These regulations also affect dividends and the amount of dividends paid to a certain extent. These principles are as follows:

(1) After-tax profits are deducted according to law, they can be used to distribute dividends and bonuses. The specific deduction items and the proportion of the amount depend on the provisions of the law and the articles of association. Dividend resolutions adopted by the shareholders' meeting and the board of directors of listed companies shall not violate the provisions of laws and articles of association.

After-tax profits of listed companies are distributed in the following order: 1. Make up for the losses of previous years. 2. Withdraw the statutory surplus reserve fund. 3. Withdraw the public welfare fund. 4. Withdraw any provident fund. 5. Pay dividends on preferred shares. 6. Pay dividends on common stock.

After the company pays the income tax according to the specified proportion, it shall withdraw the statutory surplus reserve of 10% according to the registered capital (i.e. the total share capital), but it shall not be withdrawn when the statutory surplus reserve reaches more than 50% of the registered capital. The extraction ratio of public welfare fund is generally 5- 10%, and any public welfare fund and dividends shall be submitted to the shareholders' meeting of the company for approval and implementation by the board of directors according to the current profit situation.

(2) Dividends must be distributed according to the dividend policy formulated by listed companies. Under normal circumstances, listed companies should organically combine the company's long-term development needs with shareholders' pursuit of short-term investment income and formulate corresponding dividend policies as the basis for distributing dividends and bonuses.

(3) Dividends must be paid in accordance with the principle of the same share and the same right. Unless otherwise stipulated in the Articles of Association, there should be no difference in the amount, form and time of dividends paid by shareholders holding the same shares today. For example, when some listed companies in Shanghai and Shenzhen stock markets pay dividends, they send bonus shares to individual shares or employee internal shares, and cash dividends to legal person shares or state-owned shares. This is actually an unfair behavior, which infringes on the rights and interests of legal person shares and state-owned shares, and is a manifestation of different rights of the same share. Therefore, the State-owned Assets Supervision and Administration Bureau has repeatedly issued a document to stop the dividend distribution method of the same share with different rights.