The company s shareholders profit dividend plan, how to divide the company s shareholders dividend

Dividends.

The provisions are limited to the Companies Act.

In accordance with the provisions of the Company Law, the procedure for dividends is as follows:

1. The board of directors formulates the company's profit distribution.

Scheme; 2. The shareholders' meeting deliberates and approves the company's profit distribution plan.

The restrictions on dividends are as follows:

1. It must be after-tax profits, that is, pay enterprise income tax.

after the profit; 2. 10% of the profits should be withdrawn first and included in the statutory provident fund.

3. If there is a loss in the previous year and the previous provident fund is not enough to make up for it, the profit of the current year shall be used to make up for the loss, and then the provident fund of the current year shall be withdrawn, and then the profit of the current year shall be distributed;

4. Dividends will be distributed according to the proportion of paid-in capital contributions.

In addition, upon the resolution of the shareholders' meeting, any provident fund can also be withdrawn from the after-tax profits before dividends.

The official website shall prevail.

The distribution model of the company's profits:

1. First of all, pay 25% of the enterprise income tax (see that there are preferential policies for the company's profit income tax) 2. Withdraw 10% of the statutory surplus provident fund

3. Determine the distribution ratio in accordance with the provisions of the articles of association and the proportion of capital contribution, and distribute dividends to shareholders.

4. Shareholders need to withhold 20% of the personal income tax for dividends, and of course, shareholders can also pay individual income tax by themselves.

Hope it helps.

Of course, there are also corresponding tax planning methods that can reduce the tax pressure on shareholder dividends and equity transfers.

The company's shareholders pay dividends as follows:

1. Generally, dividends are distributed according to the proportion of paid-in capital contributions, and the shareholders of the company enjoy the rights of asset returns, participation in major decision-making and selection of 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 basisArticle 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 company's accounting books, he or she 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 role of shareholding is that when holding 30% of the shares, it can be called a controlling holding, 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.

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.

Legal Analysis: Shareholder dividends are of course distributed proportionally according 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.

Legal basis: 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.

Dividend premise: the company's earnings.

Before dividends, the company's income needs to be processed according to the following steps.

1. Pay taxes. It is the profit that remains after the company pays the tax that is distributed and not the accounting profit or total profit.

2. Make up for losses. If the company's original statutory reserve fund is insufficient to make up for the losses of previous years, it should use the profits of the current year to make up for the losses before withdrawing the statutory provident fund of the current year.

3. Withdraw provident fund.

Statutory Provident Fund: According to Article 166 of the Company Law, 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 provident 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.

Discretionary Provident Fund: After the company withdraws the statutory provident fund from the after-tax profits, it can withdraw any provident fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders.

Summary: The current year profit of a limited liability company should first make up for the loss and withdraw the provident fund, and if there is a surplus, the remaining after-tax profit can be used for shareholder dividends. In practice, judging whether and how much a company has a surplus mainly depends on the audit report of a professional institution.

If the profits are not handled in accordance with the law and dividends are directly distributed, it may be determined that the company's capital has been withdrawn and the corresponding legal liability will be borne.

"Regarding shareholder dividends, first of all, there is no hard and fast rule on the dividend ratio, ranging from 0% to 100%. and approved by the Board of Directors and the General Meeting of Shareholders. 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 exempt 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.

Shareholder dividend method: 1. The limited liability company shall be distributed according to the proportion of paid-in capital contribution, and if there is an agreement between shareholders, it can be agreed; When the company adds new capital, shareholders have the right to subscribe for capital contribution 2 and shares in accordance with the proportion of paid-in capital contributions, and distribute them according to the proportion of shares held by shareholders. Except for those whose shares are not distributed according to the proportion of shareholdings stipulated in the articles of association.

First of all, we must know that when the company pays dividends, the company's leaders decide the share of dividends according to their shares of the company.

The dividends of a regular company are not distributed according to the amount of net profits obtained, but according to the needs of their own company's development, a part of the profits is taken out as the company's development funds, and the remaining part is used as dividends.

**A dividend company has a surplus after paying dividends and redistributes it to shareholders, and the part of the surplus other than dividends distributed by shareholders is dividends.

In the case of cooperative economic arrangements or collective enterprises that are not purely share-based economies, dividends refer to the distribution activities of the members of the capital contribution arrangement who contribute capital to the distribution of dividends from the after-tax earnings of the enterprise according to their share of capital contributions.

Common shares are entitled to dividends, while preferred shares are generally not entitled to dividends, and a joint-stock company can only distribute dividends when it earns a profit.