The cash receipt method of investment income varies according to different types of investment, such as stocks and funds, with dividends, interest and redemption value. At the same time, the tax law also has different tax provisions for different investment income.
The cash receipt method of investment income is usually related to the investment type. Take the stock as an example, investors may get cash benefits from stock dividends. Dividends are usually paid to shareholders after the company decides to pay dividends when it makes profits in its business activities. In addition, stocks may also realize cash gains through stock sale or redemption. A similar situation exists in other investment types, such as funds. There are generally two ways to invest in funds: one is to buy fund shares, and the other is to invest in funds. For the former method, when the fund gains, the fund company will allocate it according to the proportion of the fund share held by the investor and the income amount, and credit the cash income due to the investor into its securities account. For the latter method, every investment will be deducted regularly to accumulate investment. The tax law has different tax provisions for different investment income. For example, investment income such as dividends, interest and fund dividends should be calculated in accordance with the provisions of the current tax law, which belongs to the category of personal income tax, and tax should be calculated step by step according to different income quotas and tax rates. For the capital gains from the sale of stocks, according to the provisions of the individual income tax law, individual income tax shall be calculated and paid according to the amount of gains obtained.
how to avoid being charged high taxes when obtaining investment income? In order to avoid being charged high taxes and fees when obtaining investment income, the following measures can be taken: 1. Understand the relevant provisions of the tax law and choose the investment type reasonably to reduce the tax burden. For example, you can choose an investment type with a lower preferential tax rate. 2. Keep holding for a long time to enjoy tax benefits, such as stock dividends. 3. For enterprises with balance sheets, pre-tax adjustments can be made by deducting the original value of fixed assets, inventories and other receivables in the balance sheets, thus reducing the tax burden. 4. Declare and pay taxes in a timely manner, so as to avoid extra expenses such as late payment due to delayed tax filing.
The cash receipt method of investment income varies with different investment types, and the tax law also has different tax provisions for different investment income. In order to avoid being charged high taxes and fees when obtaining investment income, it is necessary to understand the relevant provisions of the tax law and adopt reasonable investment strategies and declaration schemes.
Legal basis:
Article 26 of the Enterprise Income Tax Law of the People's Republic of China: (1) debt interest income; (two) dividends, bonuses and other equity investment income between qualified resident enterprises; (3) Non-resident enterprises that set up institutions and places in China obtain dividends, bonuses and other equity investment income that are actually related to the institutions and places from resident enterprises; (4) Income of qualified non-profit organizations.