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公司不分红要交企业所得税吗
释义
法律主观:
公司股东分红在出现下列情形时是要交税的:
1、非居民企业分红要缴企业所得税;
2、外籍个人从外商投资企业取得的股息、红利所得暂免征收个人所得税;
3、个人股东获得的利息、股息、红利所得,应纳个人所得税;
4、其他情形。
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更新时间:2025/4/19 18:27:32