①、從非上市公司取得分紅時(shí)，需要按照“利息、股息、紅利所得”繳納20%的個(gè)人所得稅。這里需要注意一下，自然人從投資的個(gè)體工商戶、個(gè)人獨(dú)資企業(yè)、合伙企業(yè)取得分紅時(shí)，不是按照“利息、股息、紅利所得”，繳納20%的個(gè)人所得稅，而是需要按照“經(jīng)營所得”繳納個(gè)稅。

① When obtaining dividends from non listed companies, a personal income tax of 20% is required based on "interest, dividends, and bonus income". It should be noted that when natural persons receive dividends from individual businesses, sole proprietorships, and partnerships that invest, they are not subject to a 20% personal income tax based on "interest, dividends, and bonus income", but are required to pay personal income tax based on "operating income".

②、從上市公司取得分紅時(shí)，需要分為三種情況繳納個(gè)稅：

② When obtaining dividends from a listed company, there are three situations where individual income tax needs to be paid:

股東持有上市公司股票的時(shí)間少于一個(gè)月，按照“利息、股息、紅利所得”，繳納20%的個(gè)人所得稅；

Shareholders who hold shares of listed companies for less than one month shall pay a personal income tax of 20% based on "interest, dividends, and bonus income";

股東持有股票的時(shí)間大于一個(gè)月少于一年時(shí)，按照“利息、股息、紅利所得”，減半征收個(gè)稅，即繳納10%的個(gè)人所得稅；

When shareholders hold stocks for more than one month but less than one year, they shall be subject to a 50% reduction in personal income tax based on "interest, dividends, and bonus income", that is, paying a 10% personal income tax;

股東持有上市公司股票的時(shí)間大于一年時(shí)，免征個(gè)人所得稅。但是，這里只是免征，不是本身不征收。

Shareholders who hold stocks of listed companies for more than one year are exempt from personal income tax. However, this is only an exemption, not a non collection in itself.

③、股東是外籍個(gè)人，從境內(nèi)投資的外資企業(yè)取得分紅時(shí)，免征個(gè)稅。同樣的，外籍個(gè)人在中國炒股時(shí)，獲得的分紅免征個(gè)稅。

③ Shareholders who are foreign individuals and receive dividends from foreign-funded enterprises invested in China are exempt from personal income tax. Similarly, when foreign individuals trade stocks in China, the dividends they receive are exempt from personal income tax.

股東是個(gè)體工商戶、個(gè)人獨(dú)資企業(yè)等比較特殊存在的

Shareholders are relatively special entities such as individual businesses and sole proprietorships

他們獲得的收入不繳納企業(yè)所得稅，而是繳納個(gè)人所得稅。具體來說，個(gè)體工商戶、個(gè)人獨(dú)資企業(yè)、合伙企業(yè)獲得分紅時(shí)按照“利息、股息、紅利”所得，繳納20%的個(gè)人所得稅。

They do not pay corporate income tax on their income, but pay personal income tax. Specifically, when individual businesses, sole proprietorships, and partnerships receive dividends, they pay a personal income tax of 20% based on their income from "interest, dividends, and bonuses".

股東是企業(yè)

Shareholders are enterprises

①、居民企業(yè)從非上市公司取得分紅時(shí)，免征企業(yè)所得稅。需要注意的是這里，主要就是居民企業(yè)之間的直接投資，可以免征企業(yè)所得稅。

① Resident enterprises are exempt from corporate income tax when receiving dividends from non listed companies. It should be noted that here, direct investment between resident enterprises can be exempted from corporate income tax.

②、居民企業(yè)從上市公司取得分紅時(shí)，需要分為兩種情況進(jìn)行討論：

② When resident enterprises obtain dividends from listed companies, they need to be discussed in two situations:

1、居民企業(yè)持有上市公司股票的時(shí)間大于一年時(shí)，免征企業(yè)所得稅；

1. When resident enterprises hold stocks of listed companies for more than one year, they are exempt from corporate income tax;

2、居民企業(yè)持有上市公司股票的時(shí)間小于一年時(shí)，按照與企業(yè)相適應(yīng)的稅率繳納企業(yè)所得稅。

2. When a resident enterprise holds stocks of a listed company for less than one year, it shall pay corporate income tax at a tax rate appropriate to the enterprise.

③、非居民企業(yè)居民企業(yè)的分紅時(shí)，需要分為兩種情況進(jìn)行討論：

③ When non resident enterprises and resident enterprises distribute dividends, they need to be discussed in two situations:

1、非居民企業(yè)取得的分紅是居民企業(yè)在2008年1月1日之前形成的未分配利潤(rùn)，這時(shí)分紅可以免征企業(yè)所得稅。

1. The dividends obtained by non resident enterprises are the undistributed profits formed by resident enterprises before January 1, 2008, at which time dividends can be exempted from corporate income tax.

2、非居民企業(yè)取得的分紅是居民企業(yè)在2008年1月1日之后形成的未分配利潤(rùn)，非居民企業(yè)依法繳納企業(yè)所得稅。

2. The dividends obtained by non resident enterprises are the undistributed profits formed by resident enterprises after January 1, 2008, and non resident enterprises shall pay corporate income tax in accordance with the law.

④、由于非居民企業(yè)在境內(nèi)沒有納稅主體，需要由境內(nèi)外商投資的企業(yè)代扣代繳企業(yè)所得稅，稅率為10%。

④ Due to the fact that non resident enterprises do not have taxpayers within the country, they need to have their corporate income tax withheld and paid by foreign-invested enterprises within the country, with a tax rate of 10%.