How should the company s dividends be distributed How to divide the company s dividends

The way of dividends for shareholders is that shareholders can receive dividends according to the proportion of their paid-in capital contributions。However, if all shareholders agree otherwise on the dividend method, they can be divided according to their agreement, such as according to the proportion of subscribed capital contribution. As long as the agreement is legal, it can be handled according to the agreement.

Regarding shareholder dividends, first of all, there is no hard and fast rule on the proportion of dividends, ranging from 0% to 100%. The board of directors and the shareholders' meeting will approve it. Secondly, the undistributed profit is the profit that the enterprise has accumulated and can be distributed.

It can be used for two purposes, the first is to be distributed to shareholders, and the second is to be used as a reinvestment for shareholders to invest in the company's expansion of reproduction. The first is dividends, which distribute undistributed profits to shareholders in cash. The second is to give bonus shares, which give undistributed profits to shareholders in the form of share capital (shareholders do not take cash but increase the number of shares), which is actually equivalent to the shareholders' increase in equity investment in the company.

In addition, the income tax on dividends, the individual income tax of individual shareholders is withheld and paid by the enterprise, and the tax rate is 20%. Dividends received by corporate shareholders are not subject to income tax.

[Extended Materials].Paragraph 2 of Article 26 of the Enterprise Income Tax Law stipulates that dividends, bonuses and other equity investment income between eligible resident enterprises are tax-exempt income. Under the premise of not affecting the normal operation and development of the company, the dividend ratio within 20% of the net profit is acceptable. Of course, for important industries and key areas, reduce the dividend ratio or waive dividends, and continue to enhance the self-accumulation ability of enterprises; For areas that need to be phased out, the dividend ratio can be increased.

What are the provisions on shareholders' right to dividends?

Shareholder dividends are, of course, distributed proportionally to the proportion of investment.

You asked a question without stating whether you are a shareholder or not. If so, it will be proportional to your share of the investment. That is to say, divide the total investment of the company into 100 parts, and you will take a few percent.

If you are not a shareholder, the so-called dividends are your labor income or bonuses, and this key is how you talk about it. Shareholders can give you dividends or not.

There are many small companies where the shareholders (i.e. the bosses) want to get an important talent (such as important business talents, production management or technical talents, etc.).It is quite common to promise a profit dividend of 1%-10%. So the key depends on how you talk about it.

If you negotiate it, you must sign a contract, otherwise your interests cannot be guaranteed.

Company Law of the People's Republic of China Article 35 When shareholders distribute the new capital of the Dividend Division in accordance with the proportion of paid-in capital contributions, shareholders have the right to subscribe for capital contributions in accordance with the proportion of paid-in capital contributions. However, all shareholders agree not to distribute dividends in accordance with the proportion of capital contribution or do not subscribe for capital contribution in priority according to the proportion of capital contribution.

Legal analysis: Generally speaking, shareholders can realize the right to dividends in three forms: 1. Cash distribution based on the profits of listed companies in the current year; 2. Distribute new shares based on the company's profits for the current year; 3. Convert the company's surplus reserve fund into share capital.

Dividends are dividends paid by joint-stock companies to investors every year according to a certain percentage of the ** share in the profits. It is the return on investment of listed companies to shareholders. Dividends are a way of earning shareholders by withdrawing the statutory provident fund, community chest and other items according to the regulations.

Usually, shareholders will continue to invest in the company after receiving dividends to achieve compound interest. Common shares are entitled to dividends, while preferred shares generally do not. A joint-stock company can only distribute dividends when it earns a profit.

Dividends are not always better, and investors should choose a dividend method that suits their needs. Dividends are not the biggest criterion for measuring performance, the biggest criterion for measuring performance is the growth of net worth, and dividends are just the realization of net worth growth.

Legal basis: Article 166 of the Company Law of the People's Republic of China When a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory reserve fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn.

If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph. After the company withdraws the statutory reserve fund from the after-tax profits, it can also withdraw any reserve fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders. The after-tax profits remaining after the company makes up for the losses and withdraws the provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; Shares are distributed in proportion to the shares held by shareholders, except for those that are not distributed in proportion to the shares held by the articles of association.

If the shareholders' meeting, the general meeting of shareholders or the board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the company makes up for losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company. Shares of the Company held by the Company shall not be subject to distribution of profits.

The company's shareholders pay dividends as follows:

1. Generally, dividends are distributed according to the proportion of capital contribution paid by the actual hunger code, and the shareholders of the company enjoy the right to have asset returns, participate in major decision-making and select managers in accordance with the law;

2. If all shareholders agree not to distribute dividends in accordance with the proportion of capital contribution or not to subscribe for capital contribution in accordance with the proportion of capital contribution, as long as they do not violate the regulations, they can be implemented in accordance with the agreed dividend plan, and when the company adds new capital, shareholders have the right to subscribe for capital contribution in accordance with the proportion of capital contribution. However, all shareholders agree not to distribute dividends in accordance with the proportion of capital contribution or do not subscribe for capital contribution in priority according to the proportion of capital contribution.

Legal basis: Article 34 of the Company Law of the People's Republic of China.

Shareholders receive dividends in proportion to their paid-in contributions; When the company adds new capital, shareholders have the right to subscribe for capital contributions in accordance with the proportion of paid-in capital contributions. However, all shareholders agree not to distribute dividends in accordance with the proportion of capital contribution or do not subscribe for capital contribution in priority according to the proportion of capital contribution.

Article 33.

Shareholders have the right to inspect and copy the articles of association, minutes of shareholders' meetings, resolutions of board meetings, resolutions of board of supervisors, and financial and accounting reports.

Shareholders may request to inspect the company's accounting books. If a shareholder requests to inspect the accounting books of Bishengbu Company, he shall submit a written request to the company stating the purpose. If the company has a reasonable basis to believe that the shareholder's inspection of the accounting books has an improper purpose and may harm the legitimate interests of the company, it may refuse to provide the inspection, and shall reply to the shareholder in writing and explain the reasons within 15 days from the date of the shareholder's written request.

If the company refuses to provide access, the shareholders may request the people's court to require the company to provide access.

What is the difference between holding and holding.

1. The concept is different, holding refers to a company that controls a certain number of shares to control the company's business, and controls the company by holding a certain number of shares in a company. Holding a certain amount of shares is a type of shareholding. When the shareholding reaches 30%, the shareholding can be called a holding, if it is the largest shareholder, it can also be called a relative holding, and when the shareholding exceeds 50%, the shareholding can be called an absolute holding;

2. The role of holding is mainly through holding a certain number of shares of a company, and the company controls the company. The use of shareholding is that when holding 30% of the shares, it can be called a controlling shareholder, the largest shareholder can also be called a relative holding, and when the shareholding exceeds 50%, it can be called an absolute holding, indicating that the company has absolute control;

3. The size of the authority is different, and the shareholding needs to hold a certain amount of the company, and the holding is to hold a certain proportion of the shares, which can play a decisive role in the voting of the shareholders of the board of directors.