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How to avoid tax when individuals share dividends from the company?
The methods for individuals to pay dividends from the company for tax avoidance are as follows:

1. Individual shareholders pay individual income tax at 20% of the dividends due;

2. Dividends obtained from listed companies can be taxed by half;

3. No matter whether the dividends received by foreigners are listed companies or not, there is no need to pay taxes;

4, resident enterprises from other resident enterprises to obtain investment dividend income tax exemption;

5. Shareholders of overseas non-resident enterprises receive dividends from China resident enterprises in 2008 and beyond, and pay enterprise income tax at the rate of 10%.

Calculation and declaration of individual income tax;

1, personal income tax rate table: according to the provisions of the personal income tax law, personal income tax adopts excessive progressive tax rate, and different income ranges apply different tax rates;

2. Calculation method of personal income tax: the calculation formula of personal income tax is the taxable income multiplied by the applicable tax rate MINUS the quick deduction;

3. Individual income tax declaration process: taxpayers need to declare income tax to the tax authorities within the specified time, including filling in the declaration form and submitting relevant materials;

4. Deduction of personal income tax: including basic tax allowance, special deduction and special additional deduction. These deductions can be deducted when calculating taxable income;

5. Personal income tax withholding: For wages and salaries, employers usually withhold and remit personal income tax on a monthly basis. Other income, such as operating income, property rental income, etc. Require taxpayers to pay taxes in advance.

To sum up, the tax avoidance strategies for individuals to obtain dividends from companies are: individual shareholders pay income tax at the rate of 20%, listed companies enjoy the preferential tax rate of halving dividends, foreigners are exempt from taxes, and dividends obtained by resident enterprises are exempt from taxes, while dividends obtained by shareholders of overseas non-resident enterprises from China resident enterprises are subject to the tax rate of 10%. These measures are isomorphic and constitute the main framework of dividend evasion in China.

Legal basis:

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

second

Personal income tax shall be paid on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.