Legal basis: Article 34 of the Company Law of People's Republic of China (PRC) stipulates: "When dividing the newly-increased capital of the dividend company according to the proportion of paid-in capital contribution, shareholders have the right to subscribe for the capital contribution in priority according to the proportion of paid-in capital contribution. However, all shareholders agree not to share the dividend according to the proportion of capital contribution or not to give priority to the capital contribution according to the proportion of capital contribution. " According to the Enterprise Income Tax Law and its implementing regulations, a limited company is composed of A (legal person), B (legal person) and C (natural person), with a capital contribution ratio of 3:3:4 and a dividend ratio of 4:4:2 as stipulated in the articles of association.