What Is Dividend Income?

Dividend income refers to dividends and dividend income derived from taxpayers' foreign investment shares. It is the after-tax profit of joint-stock enterprises, and generally no corporate income tax is levied.

Dividend income

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Dividend income refers to dividends and dividend income derived from taxpayers' foreign investment shares. It is the after-tax profit of joint-stock enterprises, and generally no corporate income tax is levied.

Dividends and dividend income derived from taxpayers' foreign investment shares. Dividends refer to the dividends paid to the amount per share at a certain rate. Dividends refer to the profit after distribution of the profits of the joint stock company in accordance with the prescribed dividend ratio, which is then distributed to the shareholders.

Dividend income is the after-tax profit of a joint-stock company. To avoid double taxation, the tax law requires that the tax rate applicable to a joint-stock company be lower than that of a shareholder enterprise.