20% personal income tax shall be withheld and remitted according to the dividend income from online investment. However, individuals who purchase shares of domestic listed companies are not subject to individual income tax during the re-transfer; If it is the stock of an overseas listed company, you need to pay a tax. These are two different kinds of income, the former is dividends, and the latter is income from property transfer.

1. Do I need to pay personal income tax for micro dividends?

1. At present, fund dividends are tax-free in cash; Dividend conversion is free of charge. They don't have to pay any other fees.

2. Fund dividend means that the fund distributes part of the income to fund investors in cash, which is originally part of the net value of the fund unit. People usually refer to funds mainly as securities investment funds.

3. Fund dividends can be divided into cash dividends and dividend reinvestment. Cash dividend method is a dividend method in which fund companies distribute part of fund income to fund investors in cash. Dividend reinvestment is a way for fund investors to reinvest the cash dividends from dividends in the fund to obtain fund shares.

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.

2. Is it necessary to pay personal income tax for the transfer between husband and wife?

Whether the transfer between husband and wife should pay personal income tax needs to be decided according to the specific circumstances:

1. Husband and wife belong to the nature of partners, and the transfer between partners can be defined as a gift without paying personal income tax;

2. If the transfer between husband and wife involves company behavior, you need to declare personal income tax.

Calculation method of shareholders' dividends:

1. Individual shareholders shall pay personal 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-free.

5. Shareholders of overseas non-resident enterprises obtained from China resident enterprises.

legal ground

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) is taxable income. Article 8 Individual income tax takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent. Personal income exceeds the amount stipulated by the State Council.