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¡Û ¹è´ç¼Òµæ¿øõ¡¼ö¼¼À²£º±¹³» °³À΢¡14%£«1.4%=15.4%, ±¹³» ¹ýÀ΢¡¿øõ¡¼ö¼¼À² ¾øÀ½, ¿Ü±¹À΢¡ÀϹÝÀûÀ¸·Î 15%, »ç¾÷Àû ÃâÀÚÀÚ´Â 10%(Á¶¼¼Á¶¾àÀÇ Á¦ÇѼ¼À²)
¡Û Withholding Tax Rate of Dividend Income£ºDomestic Individuals¢¡14%£«1.4% = 15.4%, Domestic Corporate¢¡No Withholding Tax, Foreigner¢¡15% Generally, 10% for Business purpose shareholder (Restricted tax rate by tax treaty)
¡Û Çö±Ý¹è´ç(´ç±â¼øÀÌÀÍ°ú Àü±âÀÌ¿ùÀ׿©±Ý µîÀ¸·Î Áö±Þ)
(Â÷) ÀÌÀÍÀ׿©±Ý 1,000
(´ë) Çö ±Ý µî 846
¿øõ¡¼ö¼¼±Ý 154
¡Û Cash Dividend (Payment from net profit of current year and carry-over surplus of prior year)
(Debit) Retained Earning 1000
(Credit) Cash, etc 846
Withholding Tax 154
¡Û ÁÖ½ÄÀ¸·Î ¹è´ç(Çö±Ý¹è´ç ´ë½Å ÀÚº»±Ý ¹«»óÁõÀÚÇÏ¿© ÁÖ½ÄÀ¸·Î Áö±Þ)
(Â÷) ÀÌÀÍÀ׿©±Ý 1,000
(´ë) ÀÚ º» ±Ý 846
¿øõ¡¼ö¼¼±Ý 154
¡Û Stock Dividends (Payment by stock instead of cash dividends, by increasing capital.)
(Debit) Retained Earning 1000
(Credit) Paid-in capital 846
Withholding Tax 154
¡Û ¹«»óÁõÀÚÁÖ½Ä ±³ºÎ(°¨ÀÚÂ÷ÀÍ¡¤ÇÕº´Â÷ÀÍ°ú ÁֽĹßÇàÃÊ°ú±ÝÀÇ ÀÚº»ÀüÀÔ)
(Â÷) ÀÚº»À׿©±Ý 1,000
(´ë) ÀÚ º» ±Ý 1,000
(ÁֽĹßÇà ÃÊ°ú±Ý)£ºÀͱݻêÀԵǰųª °ú¼¼µÇÁö ¾ÊÀ¸¹Ç·Î ¿øõ¡¼ö¼¼±Ý ¾øÀ½.
¡Û Free issue of new shares (By contribution to paid-in capital of gain on capital reduction, gain on merge and Paid-in capital in excess of par value)
(Debit) Capital Surplus 1000
(Credit) Capital 1000
(Excess amount of issuance of shares)£ºNo withholding tax for it is not included as taxable income or it is non taxable item.
¡Û ¹«»óÁõÀÚÁֽı³ºÎ(°ú°Å ¹è´ç°¡´É ÀÌ¿ùÀ׿©±ÝÀÇ ÀÚº»ÀüÀÔ)
(Â÷) ÀÌ¿ùÀÌÀÍÀ׿©±Ý 1,000
(´ë) ÀÚ º» ±Ý 846
¿øõ¡¼ö¼¼±Ý 154
¡Û Free Issue of New Shares (Crediting of retained earning to the stated capital.)
(Debit) Carry-over Retained Earning 1000
(Credit) Capital 846
Withholding tax 154
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* The crediting of surplus to paid-in capital is a taxable income of the bonus share beneficiary and is included as taxable income.
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