Social security fund holdings pay dividend tax not?

Don't, social security fund in the process of social security fund investment, all the interest and interest income and income from the transfer of financial commodities are exempt from value-added tax, social security fund to obtain direct equity investment income, equity investment fund income, do not levy enterprise income tax, social security fund, social security fund investment manager management of social security fund transfers of equity in non-listed companies, exempt from stamp duty.

Individual shareholders should pay 20% shareholder dividend tax when they receive dividends from enterprise profits, and enterprises need to pay value-added tax, enterprise income tax and surtax, in addition to the remaining profits need to pay 20% dividend tax.