How to distribute the year-end profits of individual partnerships? Transfer this year's profit to undistributed profit: debit: this year's profit credit: profit distribution-undistributed profit 2. Withdraw statutory surplus reserve fund by 10%: profit distribution-statutory surplus reserve fund loan: surplus reserve fund-statutory surplus reserve fund.
3. Carry forward surplus reserve
Debit: profit distribution-undistributed profit loan: profit distribution-statutory surplus reserve fund surplus reserve
In the cooperative training center, technology shares account for 20%, and technology shareholders are responsible for teaching. How to distribute profits can be 20%, or other proportions can be determined through consultation and written into the company's articles of association.
It depends on how to divide the profits after discussing partnership entrepreneurship and technology shareholding.
Technology stocks are also considered shares.
Normal distribution by percentage.
Can a partnership distribute profits during its operation? Partnership has a strong human nature, which means that everything can be decided by the partners.
So, first of all, see if your partnership agreement stipulates the distribution of partnership profits.
If there is no agreement in the partnership agreement, it is better to hold a meeting of partners to make a decision together.
If the profits of the partnership enterprise are not distributed, is there any tax preference for the technology enterprise to reinvest? Anyone who meets the requirements stipulated in the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Preferential Income Tax for Venture Capital Enterprises (Guo Shui Fa [2009] No.87) can deduct the taxable income of enterprises according to 70% of their investment in small and medium-sized high-tech enterprises.
Does the founder of the company need to pay a deposit to the investor who invests in technology? number
However, unless the resolution of the shareholders' meeting or the articles of association stipulate that the investor needs to pay the deposit.
A three-person partnership (with one person accounting for 26.67%, one person accounting for 33.33% and one person accounting for 40%) recently withdrew. How to distribute profits and shares among the remaining two people involves several aspects:
1, 33, how did 33% quit? Should we withdraw according to the current investment, or according to the existing net assets, or negotiate the price?
2. When quitting, do you distribute the profits first and then quit, or quit first and no longer enjoy the previous profits?
3. Does withdrawing capital contribution mean that the company repurchases and reduces the registered capital? The other two people bought the same proportion? Or are the other two negotiating a proportional acquisition, or is one of the other two planning to acquire? Or is there a person who buys its shares, and then this person pays the purchase money to the quitter?
When you answer the above questions clearly, you will know how to allocate them.
Can a partnership distribute all its profits to some partners? Yes
Article 33 The profit distribution and loss sharing of a partnership enterprise shall be handled in accordance with the partnership agreement. If the partnership agreement is not stipulated or clearly stipulated, it shall be decided by the partners through consultation; If negotiation fails, the partners shall allocate and share the capital contribution in proportion to the paid-in capital; If the proportion of capital contribution cannot be determined, it shall be equally distributed and shared by the partners.
The partnership agreement shall not stipulate that all profits shall be distributed to some partners or all losses shall be borne by some partners.
The above is a general partnership.
Article 69 A limited partnership enterprise shall not distribute all its profits to some partners. However, unless otherwise agreed in the partnership agreement.
Therefore, unless otherwise agreed in the partnership agreement, the partnership enterprise may distribute all the profits to some partners.
The above is a limited partnership.