According to Article 33 of the Partnership Enterprise Law of People's Republic of China (PRC), the profit distribution and loss sharing of the partnership enterprise shall be handled in accordance with the provisions of 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 distribution method stipulated in the extended data method is as follows:
1. The partnership agreement shall not stipulate that all profits shall be distributed to some partners, or only some partners shall bear all losses.
2. During the existence of a partnership, the partners may increase their capital contribution to the partnership according to the partnership agreement or upon the decision of all partners, so as to expand the scale of operation or make up for losses.
3. The specific scheme of profit distribution or loss sharing of the partnership enterprise in an annual or certain period shall be decided by all partners through consultation or in the manner agreed in the partnership agreement. If negotiation fails, it shall be divided according to the share of capital contribution.
In essence, the dividend distribution method is consistent with the income distribution, but the income distribution scheme needs to be drawn up by the executive partners of the partnership, including the base date, distribution object, time, amount, proportion and method. In my opinion, the operability of dividend distribution is stronger than that of general income distribution. Generally speaking, the number of shares held by partners should be considered, but at the same time, the amount actually paid by shareholders or partners should also be considered. Although it is not a decisive factor, it can be considered as one of the factors.
Baidu Encyclopedia-People's Republic of China (PRC) Partnership Law