1, different influencing factors

Capital gain is an individual's initiative to obtain income, which can be dominated by individuals. Dividend income depends on the company's operating performance and distribution policy, which is beyond personal control.

2, the content is different

Capital gain is a kind of capital gain, which refers to the total income obtained by taxpayers through the sale of houses, machinery and equipment, stocks, bonds, goodwill, trademarks, patents and other capital projects, as well as the balance after deducting the purchase price.

Dividend income refers to the income that a joint-stock company usually distributes part of its profits as dividends to shareholders according to the amount of shares after the year-end settlement. The main forms of dividend payment are cash dividend, stock dividend and property dividend.

3, the calculation formula is different

The calculation formula of dividend income is:

Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+

Net rental income, net rental income of other assets and net rental income of converted self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

The calculation formula of transfer net income is: transfer net income = transfer income-transfer expenditure.

The calculation formula of capital gains is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

Baidu Encyclopedia-Dividend Income

Baidu encyclopedia-capital gains