①、从非上市公司取得分红时，需要按照“利息、股息、红利所得”缴纳20%的个人所得税。这里需要注意一下，自然人从投资的个体工商户、个人独资企业、合伙企业取得分红时，不是按照“利息、股息、红利所得”，缴纳20%的个人所得税，而是需要按照“经营所得”缴纳个税。

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、从上市公司取得分红时，需要分为三种情况缴纳个税：

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

股东持有上市公司股票的时间少于一个月，按照“利息、股息、红利所得”，缴纳20%的个人所得税；

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";

股东持有股票的时间大于一个月少于一年时，按照“利息、股息、红利所得”，减半征收个税，即缴纳10%的个人所得税；

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;

股东持有上市公司股票的时间大于一年时，免征个人所得税。但是，这里只是免征，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、股东是外籍个人，从境内投资的外资企业取得分红时，免征个税。同样的，外籍个人在中国炒股时，获得的分红免征个税。

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.

股东是个体工商户、个人独资企业等比较特殊存在的

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

他们获得的收入不缴纳企业所得税，而是缴纳个人所得税。具体来说，个体工商户、个人独资企业、合伙企业获得分红时按照“利息、股息、红利”所得，缴纳20%的个人所得税。

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".

股东是企业

Shareholders are enterprises

①、居民企业从非上市公司取得分红时，免征企业所得税。需要注意的是这里，主要就是居民企业之间的直接投资，可以免征企业所得税。

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、居民企业从上市公司取得分红时，需要分为两种情况进行讨论：

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

1、居民企业持有上市公司股票的时间大于一年时，免征企业所得税；

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

2、居民企业持有上市公司股票的时间小于一年时，按照与企业相适应的税率缴纳企业所得税。

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、非居民企业居民企业的分红时，需要分为两种情况进行讨论：

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

1、非居民企业取得的分红是居民企业在2008年1月1日之前形成的未分配利润，这时分红可以免征企业所得税。

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、非居民企业取得的分红是居民企业在2008年1月1日之后形成的未分配利润，非居民企业依法缴纳企业所得税。

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、由于非居民企业在境内没有纳税主体，需要由境内外商投资的企业代扣代缴企业所得税，税率为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%.