Dividend tax includes dividend funds allocated by investors, and dividend income tax needs to be deducted; Dividends without tax mean that the company can get as much dividends as dividends. Dividends including tax shall be taxed according to the holding time. According to the regulations, a dividend tax of 2% will be levied within one month; Hold for more than 1 month and less than 1 year, and add 1% bonus tax; Dividend tax will not be levied if it is held for more than one year. What is dividend?
Dividends are dividends paid to investors by joint-stock companies in a fixed proportion of their shares in a natural year. Dividends are generally the return on investment of listed companies to investors who hold shares. Dividend refers to the distribution of the current year's income to shareholders after the statutory reserve fund, public welfare fund and other items are withdrawn according to regulations. This is a way of income for shareholders. Usually, after receiving dividends, shareholders will continue to invest in the enterprise to achieve the role of compound interest. Dividend distribution refers to the after-tax profit of statutory reserve fund and arbitrary reserve fund after the company distributes the remaining profits in cash or stock and makes up for the losses in previous years according to the shareholding ratio of shareholders or the method specified in the articles of association. Therefore, for dividends distributed in the form of shares and cash, tax deduction is required, and conversion of shares into shares does not require tax deduction.