According to the existing policy, after an enterprise pays enterprise income tax, the remaining profits are distributed to shareholders, who then pay personal income tax. However, different industries and regions have preferential tax policies. The after-tax profits of the enterprise are distributed to shareholders to pay personal income tax, and the payment ratio is 20%.

Interest, dividends, bonus income and accidental income are taxable income. Generally speaking, shareholders of a company will be involved in the obligation to pay personal income tax in four situations:

1. Dividends and bonus income obtained by owning enterprise equity shall be taxed according to "income from interest, dividends and bonuses";

2. Income from labor services is taxed as "income from wages and salaries";

3. Income from equity transfer shall be taxed as "income from property transfer";

4. Directors' fees and supervisors' fees obtained as directors and supervisors of the company shall be taxed as "income from labor remuneration". However, if shareholders are employed by the company at the same time, their expenses shall be merged with personal wages and salaries and uniformly taxed as "income from wages and salaries".

Extended information personal income tax exemption items:

1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the military level and foreign and international organizations are exempt from personal income tax.

2, township (including township) people's government or at or above the county level (including county level) people's government departments approved the establishment of institutions, the provisions of the articles of association of the courageous foundation or similar organizations, reward courageous people bonuses or prizes, approved by the competent tax authorities, shall be exempted from personal income tax.

3. Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council shall be exempted from personal income tax.

4. Welfare expenses, that is, enterprises, institutions, state organs and social organizations are exempted from personal income tax from their retained welfare expenses or trade union funds according to the relevant provisions of the state because certain specific events or reasons have caused certain difficulties to the normal life of employees or their families.

Baidu encyclopedia-personal income tax