The method is: 1 Natural persons indirectly hold shares through partnership enterprises: individual income tax is paid for dividends according to the tax law, and the tax rate is 20%; 2. Natural persons indirectly hold shares through limited companies: they can apply for tax preferential policies in tax preferential areas in advance to save taxes and avoid taxes reasonably. In line with the provisions of Article 26 of the Enterprise Income Tax Law, natural persons can pay dividends without paying taxes, which is conducive to their reasonable tax planning. According to the relevant provisions of the tax law, 20% personal income tax should be paid. The external data of shareholders' dividends looks attractive, but the actual tax deduction will shrink a lot. The tax deduction ratio is not very high, and the highest tax rate is 45%. If the income is high, it may be more cost-effective than earning income by wages and salaries.

; 1. Dividends are dividends paid to investors by joint-stock companies every year according to a certain proportion of their shares. It is the return on investment of listed companies to shareholders. Dividend is a way to distribute the current year's income to shareholders after withdrawing statutory provident fund, public welfare fund and other items according to regulations. Usually, after receiving dividends, shareholders will continue to invest in the enterprise to realize compound interest.

2. Common stocks can enjoy dividends, while preferred stocks generally do not enjoy dividends. A joint-stock company can only distribute dividends when it is profitable.

Refers to the fund's net investment income and its distribution to fund holders. The net income of the fund refers to the balance of the fund income after deducting the expenses that can be deducted from the fund income according to the relevant regulations, including dividends, bonuses, bond interest, price difference between buying and selling securities, bank deposit interest and other income.

Three, the fund dividend refers to the fund will be part of the income in the form of cash to fund investors, this part of the income was originally part of the net value of the fund unit. Therefore, investors actually get the assets on their books, which is why the net value of fund shares fell on the day of dividends (ex-dividend date). Fund dividends and income: The more dividends, the better. Investors should choose a dividend distribution method that suits their own needs. Fund dividend is not the biggest standard to measure fund performance. The biggest criterion to measure the fund's performance is the growth of the fund's net value, and dividends are just the cash for the growth of the fund's net value.

Fourth, for open-end funds, if investors want to realize income, they can also redeem some fund shares to achieve the effect of cash dividends; Therefore, whether the fund pays dividends and the number of dividends will not have a significant impact on investors' investment income. For closed-end funds, it is sometimes not feasible to realize fund income by selling fund shares because the unit price of the fund is often different from the net value of the fund. In this case, fund dividends become the only reliable way to realize fund income. Investors should pay more attention to dividends when choosing closed-end funds.