1. What are the provisions of the resolution of the dividend shareholders' meeting? Dividends The provisions of the resolution of the shareholders' general meeting are in line with the provisions of Articles 34 and 35 of the Company Law, that is, shareholders receive dividends, and the final year-end dividends are stipulated by law. However, if you want to get dividends, you usually need to hold a general meeting of shareholders first, and then discuss in detail how to distribute profits. According to Articles 4 and 35 of the Company Law, it is natural for shareholders to get dividends, but shareholders must meet certain conditions and follow certain procedures to get dividends, as follows:
Provided that the company has profits to distribute.
The shareholders' meeting of the company shall make an effective resolution on the company's dividends.
When the company has profits to distribute, whether and how to distribute dividends must be effectively decided by the company's shareholders' meeting, which is the organ with the right to make resolutions.
In the case that the company passes the dividend resolution but the company does not implement it, the shareholders have the right to sue the company and demand the company to implement the effective resolution and pay dividends to the shareholders in time.
If the major shareholder of the company is unwilling to pay dividends and deliberately obstructs it by using the voting right, resulting in the shareholders' meeting failing to pass the dividend resolution, the minor shareholder may also implement judicial relief according to Article 75 of the Company Law.
According to Article 75 of the Company Law, if the company has not distributed profits to shareholders for five consecutive years, and the company has made profits for five consecutive years, which meets the conditions for distributing profits stipulated in the Company Law, the shareholders who voted against the resolution of not distributing dividends at the shareholders' meeting may request the company to purchase its equity at a reasonable price. In this case, if the shareholders and the company fail to reach an equity purchase agreement within 60 days from the date of adoption of the resolution of the general meeting of shareholders, the shareholders may bring a lawsuit to the people's court within 90 days from the date of adoption of the resolution of the general meeting of shareholders.
2. According to Article 167 of the Company Law, the conditions for shareholders to distribute profits are as follows: After the company realizes profits, it shall also complete the following matters before distributing profits:
1, pay taxes;
2. make up for the loss;
3. 10% of the extracted profits shall be included in the statutory common reserve fund of the company.
If the shareholders' meeting or shareholders' meeting decides to withdraw the provident fund, it shall also withdraw the provident fund according to the resolution. If the shareholders' meeting, shareholders' general meeting or the board of directors distribute profits to shareholders before the company makes up losses and withdraws statutory reserve fund, shareholders must return the profits distributed in violation of regulations to the company.
Do shareholders need to pay taxes on dividends? Generally speaking, after-tax profits of enterprises should be distributed to shareholders. Personal income tax shall also be levied on the interest, dividends and bonus income obtained by shareholders. So how should shareholders pay dividends and how to calculate them?
1. Individual shareholders shall pay personal income tax at 20% of the dividends due.
2. Dividends obtained from listed companies can be taxed by half.
3. No matter whether the dividends received by foreigners are listed companies or not, there is no need to pay taxes.
4, resident enterprises from other resident enterprises to obtain investment dividend income tax-free.
5. Shareholders of overseas non-resident enterprises receive dividends from China resident enterprises in 2008 and beyond, and pay enterprise income tax at the rate of 10%.
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