How should a company pay taxes after earning profits as a shareholder and receiving corresponding dividends? Mainly divided into the following situations: individual shareholders pay personal income tax according to 20% of the dividends they deserve; Dividends obtained from listed companies can be taxed by half; Dividends of foreign shareholders are exempt from personal income tax; Income from investment dividends obtained by resident enterprises from other resident enterprises shall be exempted from enterprise income tax; Shareholders of overseas non-resident enterprises receive dividends from China resident enterprises in 2008 and beyond, and pay enterprise income tax at the rate of 10%.

If you want to realize reasonable tax saving through dividend sharing, what are the ways?

1, no dividends.

No dividend = no dividend tax.

The company can pay part of the original dividends to shareholders to buy things, or it can be used as a way. It is suggested to purchase items related to the company's operation, such as cars, mobile phones, computers, etc., which can be deducted from the value-added tax and enterprise income tax in the name of the company.

Disadvantages: Once the company loses money, these assets may be used to pay off debts.

2, from the enterprise form.

Sole proprietorship enterprises are exempt from enterprise income tax, and individual income tax is approved and levied according to law, with a very low collection rate. You can start your business by setting up a sole proprietorship.

Disadvantages: the scale should not be too large. If you exceed the scale of small-scale taxpayers, you will not be able to enjoy the approved collection, and the approved collection itself is also tightening.

3, pay wages, bonuses, benefits, etc.

Wages, bonuses and benefits can be deducted before enterprise income tax, reducing the overall tax burden.

The year-end bonus can be taxed separately.

The salary is subject to a seven-level progressive tax rate, with a threshold of 5,000 and 7 additional deductions, each of which can basically increase the deduction space of 1000.

Disadvantages: the amount of operability is small, which involves the settlement of social security and individual taxes.

4, the use of ownership structure

Establish a company with the enterprise as the shareholder.

As mentioned above, after-tax profit dividends among resident enterprises are exempt from enterprise income tax, and company dividends can be realized in the "financial company" under their control, so they can be operated more flexibly.

Disadvantages: More suitable for reinvestment. Without reinvestment, the significance of this operation is not so flexible.

To sum up: the third is the safest and the fourth is suitable for large sums. In practice, the most satisfactory effect can only be achieved by joint use.