Generally speaking, there are three common ways for enterprises to send money to individual shareholders:

First, dividends are the main way to repay shareholders, but for natural person shareholders, once dividends are paid, they must pay 20% personal income tax according to the current tax law.

Two, in the form of wages or year-end bonuses, but according to the progressive personal income tax rate (3%~45%) to calculate and pay personal income tax.

Third, the company lends to employees in the form of loans. However, although you don't have to pay taxes, it is still more troublesome to repay the old loan once a year. Its fatal disadvantage is that it cannot complete the transfer of property rights.

Paying taxes is inevitable. For enterprises, under the premise of complying with national tax laws and regulations, some reasonable tax avoidance methods and measures can be taken to help employees reduce their tax burden. How to carry out tax planning and reduce the tax burden is very necessary.

How to pay taxes and avoid taxes when enterprises get investment dividends?

When an enterprise obtains investment dividends, it does not need to pay enterprise income tax.

After-tax profits of resident enterprises are not subject to enterprise income tax.

There are many commonly used tax avoidance methods, mainly including: using national tax preferential policies, transfer pricing method, cost calculation method, financing method and leasing method.

The second paragraph of Article 26 of the Enterprise Income Tax Law stipulates that the income from equity investment such as dividends and bonuses among qualified resident enterprises is tax-free income. Article 3 stipulates that non-resident enterprises that set up institutions and places in China and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from resident enterprises are also tax-free income.

The "Regulations on the Implementation of the Enterprise Income Tax Law" further clarifies that dividends, bonuses and other equity investment income between eligible resident enterprises refer to the investment income obtained by resident enterprises directly investing in other resident enterprises.

Dividends, bonuses and other equity investment income referred to therein do not include the investment income obtained by resident enterprises for less than 12 months after they have continuously held publicly issued and listed shares. That is to say, the dividend that an enterprise holds shares of a listed company for less than 12 months needs to be taxed, and other dividends do not need to be taxed.

Before 2008, in the after-tax profit distribution of resident enterprises, if there is a tax rate difference caused by irregular tax reduction or exemption, tax should be paid according to the tax rate difference.

However, after 2008, even if the after-tax profits distributed by enterprises belong to before 2008, they can be exempted from tax according to the provisions of the new tax law, and there is no need to pay taxes according to the tax rate difference.

I have made the above summary on how to avoid the personal income tax of shareholders' dividends, hoping to help everyone. Friendly reminder from Bian Xiao: Tax avoidance is risky. Of course, the risk is that tax avoidance will not turn into tax evasion. If the amount is small, you can pay the fine first. If the amount is large, the punishment for tax evasion is heavier, but compared with tax evasion of other taxes, the punishment for personal income tax at present is basically to pay a fine unless you have other things to commit.