明确！个人分红，不缴个人所得税！

Group 1 - Individual proprietorships and partnerships do not need to pay personal income tax on profits distributed to investors after declaring operating income, as they have already paid personal income tax during the declaration process, avoiding double taxation [1] - There is a conflict in the interpretation regarding personal income tax on profits returned to partners in partnerships, with one interpretation suggesting that such returns should be taxed as "property transfer income" [3] - Foreign shareholders are exempt from personal income tax on dividends received from companies [5] Group 2 - Shareholders of companies listed on the New Third Board are exempt from personal income tax on dividends if they hold shares for more than one year [4] - Companies can choose not to distribute dividends even if they are profitable, as there is no mandatory requirement to do so from a tax perspective [5] - In the case of company liquidation, the remaining assets distributed to shareholders are classified into dividend income and capital transfer income for tax purposes, with specific tax implications for each category [8]