1, main business income-main business cost-tax = main business profit;
2. Profit from main business+other business income-other business expenses-management expenses-financial expenses = operating profit;
3. Operating profit+non-operating income-non-operating expenditure = total profit;
4. Total profit-income tax = net profit.
Profit is the business achievement of entrepreneurs, the comprehensive reflection of the business effect of enterprises and the concrete embodiment of their final results.
The essence of profit is the manifestation of enterprise profit and the labor achievement of all employees. Enterprises make profits by producing high-quality goods for the market. Compared with surplus value, profit is not only the same in quality, but also the same in quantity. The difference of profit is that surplus value is for variable capital, and profit is for all costs. So once income is converted into profit, the source of profit and the material production it reflects are earned, so there are many forms of making money. In capitalist society, the essence of profit is the product of capital, which has nothing to do with labor. Profit is the life of capital, and capital pursues profit maximization.
legal ground
Company Law of the People's Republic of China
Article 34 Shareholders shall receive dividends in proportion to the paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority. Article 167 When distributing the after-tax profits of the current year, the company shall allocate 10% of the profits to the company's statutory reserve fund. If the accumulated amount of the statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn.
If the statutory reserve fund of the company is insufficient to make up for the losses of the previous year, the profits of the current year shall be used to make up for the losses before the statutory reserve fund is withdrawn in accordance with the provisions of the preceding paragraph.
After the company withdraws the statutory reserve fund from the after-tax profits, it may also withdraw the reserve fund from the after-tax profits upon the resolution of the shareholders' meeting or general meeting.
After-tax profits of the company after making up losses and drawing provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 35 of this Law; A joint stock limited company shall distribute shares according to the proportion of shares held by shareholders, except that the articles of association of a joint stock limited company stipulate that shares shall not be distributed according to the proportion of shares held.
If the shareholders' meeting, shareholders' general meeting or the board of directors violates the provisions of the preceding paragraph and distributes profits to shareholders before the company makes up losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company.
The company's shares held by the company shall not be distributed.