shareholders of the company should pay taxes on dividends.

According to the Individual Income Tax Law, generally speaking, after-tax profits of enterprises should be distributed to shareholders. Personal income tax should also be levied on the interest, dividends and bonus income obtained by shareholders. Calculation method of dividend payment for shareholders:

Individual shareholders pay personal income tax at 2% of the dividends due.

Dividends received from listed companies can be taxed at half.

no matter whether the dividends obtained by foreigners are listed companies or not, there is no need to pay taxes.

the dividend income of investment obtained by resident enterprises from other resident enterprises is tax-free.

Shareholders of overseas non-resident enterprises receive dividends from China resident enterprises in 28 and beyond, and pay enterprise income tax at the rate of 1%.

Article 87 of the Civil Code of the People's Republic of China

A legal person is a non-profit legal person, which is established for public welfare or other non-profit purposes and does not distribute the profits to the investors, founders or members.

Non-profit legal persons include institutions, social organizations, foundations and social service organizations.