1. Individual shareholders pay personal income tax at 20% of the dividends due, and dividends obtained from listed companies can be taxed at half;

2. Income from investment dividends obtained by resident enterprises from other resident enterprises is tax-free, and dividends obtained by foreigners are not taxed;

3. 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%.

Taxes payable by enterprises:

1, main tax type: small-scale VAT taxpayers pay 3% VAT according to their income; The general taxpayer of value-added tax is calculated according to the income of 17%, deducting the value-added tax paid for the purchase;

2. Additional taxes and fees: urban construction tax is paid at 7% of the value-added tax (5% in the county,1%in the township); The education surcharge is paid at 3% of the value-added tax; The local education surcharge is paid according to the value-added tax of 1%;

3. Pay 20% personal income tax according to the distributed dividends;

4. Pay enterprise income tax at 25% of profits;

5. The property tax shall be paid annually at the rate of 70% of the original value of the property 1.2%;

6. Others: stamp duty, travel tax, land use tax, etc. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax, urban construction tax and education surcharge.

To sum up, the dividend tax payment standard is charged according to the above standards. For those who have already paid enterprise income tax, the shareholders of the enterprise need not pay enterprise income tax.

Legal basis:

Article 6 of the Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Taxpayers engaged in production and operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8

When a taxpayer applies for tax registration, it shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.