ATFXDo Hong Kong stock dividends need to be taxed, and investment needs to be protected against money fraud

AThe issue of personal income tax is inevitable when distributing dividends, and the highest priority is to pay20%Is it necessary to pay personal income tax when distributing dividends on Hong Kong stocks, as personal income tax can be deducted by meeting the holding time standards?Let's take a look at the relevant regulations.

Do Hong Kong stock dividends need to be taxed?

Whether Hong Kong stock dividends are subject to individual income tax:

【1】Individual investors from mainland China invest in Hong Kong stocks through the Hong Kong Stock Connect account: the dividends received from listed companies shall be paid by the company in accordance with20%Withholding personal income tax at a tax rate of.

【2】Individual investors in mainland China open direct investment accounts for Hong Kong stocks: According to the arrangements for avoiding double taxation in mainland China and Hong Kong, individual shareholders can generally10%Individual income tax is withheld at the tax rate.

【3】Chinese enterprises directly listed in Hong Kong are foreign-invested enterprises: when distributing dividends to overseas non resident individuals, they do not need to withhold personal income tax from non resident individuals.

【4】Hong Kong local investors investing in Hong Kong listed companies: if there is no dividend tax, when receiving dividends distributed by mainland enterprises10%Individual income tax is withheld at the tax rate.

【5】Individuals who receive dividends and bonuses from mainland listed companies in Hong Kong are residents of other countries, and the dividend tax rate agreed upon between the host country and the Chinese tax authorities is not10%The tax shall be levied according to the relevant treaty tax rate.

Hong Kong stock dividends andADifferences in stocks:

【1】Hong Kong stock dividends may be distributed in foreign currencies other than Hong Kong dollars. China Clearing will uniformly distribute dividend funds to you in RMB after exchangeADirect issuance of shares in RMB;

【2】Hong Kong stock dividends may have dividend options, that is, they can declare no more than the number of dividend rights recorded on the equity registration date, and choose to replace cash dividends with stock dividendsAInvestors have no choice when distributing dividends.

【3】2014Since the beginning of the year, the Shanghai market has implemented dividends for listed companiesR+1Due to the existence of dividend options in Hong Kong stocks, there is a long gap between the dividend registration date and the actual distribution date of dividend funds.