It should be noted that after dividends, investors will lower their share prices according to their dividends, and when selling stocks, they will deduct certain personal income tax according to the number of days they hold. According to the relevant regulations, their shareholding period is within one month (including one month), and the dividends received by investors will be subject to personal income tax at the rate of 20%; If the shareholding period is more than one month but less than one year (including one year), individual income tax will be levied on the dividends obtained by investors at the rate of 10%; If the shareholding period is more than one year, the dividends received by investors shall be exempted from personal income tax.
Stock dividend: a joint-stock company still has a surplus after paying dividends and redistributes it to shareholders. The surplus shared by shareholders except dividends is dividends. For cooperative economic organizations or collective enterprises with non-pure share economy, dividend refers to the distribution of dividend funds among members of investment organizations who have invested in shares according to the proportion of capital contribution.
Stock dividends should follow the following principles: the dividend method should be clearly stipulated in the Company Law or the Articles of Association, and the dividend process must be handled in accordance with laws and regulations; If the company has no profit, it will not pay dividends. Divide the profits if they are small, regardless of the losses. Shareholders will pay dividends according to the principle of equality, and the distribution amount and date of each shareholder should not be different. And preferred shares will not participate in dividends.
Stock is a part of the ownership of a joint-stock company and a certificate of ownership issued by a joint-stock company. It is a kind of securities issued by a joint-stock company to all shareholders as a holding certificate to raise funds and obtain dividends and bonuses. Stocks are long-term credit instruments in the capital market and can be transferred and traded. With it, shareholders can share the company's profits, but also bear the risks brought by the company's business mistakes. Each share represents the shareholder's ownership of the basic unit of the enterprise. Every listed company will issue shares.
Every stock in the same category represents the equal ownership of the company. The share of ownership of the company owned by each shareholder depends on the proportion of shares held by each shareholder to the total share capital of the company. Stock is an integral part of the capital of a joint-stock company and can be transferred and traded. It is the main long-term credit tool in the capital market, but the company cannot be required to return its capital contribution.