Dividend system profit distribution of small companies

First, the profit distribution of an enterprise must first comply with the provisions of the Company Law and the articles of association of the company, and be distributed according to the resolutions of the board of directors of the company. The enterprise development provident fund and public welfare fund must be withdrawn, and the after-tax profit of the company should be increased to 10% of the statutory provident fund, unless the amount of the provident fund reaches half of the registered capital of the company. Also mention the statutory public welfare fund. If there is a loss in the previous operation, it is necessary to make up for the loss with profit, and the profit can also be distributed to any provident fund and then distributed to shareholders.

Second, of course, other extraction items can also be set. The profit extraction scheme of each company is not necessarily the same, but it is similar. Common extraction schemes are as follows:

If 1 and three people contribute to establish a limited liability company, these three people are the shareholders of the company. Among them, Party A contributed 2 1 1,000 yuan, Party B contributed 6,000 yuan and Party C contributed 3,000 yuan. Therefore, A's shares account for 70% of the company, and A is the controlling shareholder; Party B accounts for 20% of the company's shares, and Party C accounts for 10% of the company's shares.

The company has been in business for a whole year, and their company is profitable. These profits need to pay enterprise income tax 17%, and the after-tax profit is 1 ten thousand yuan. Withdraw 65,438+00,000 yuan from the company development fund, 65,438+0000 yuan from the company development fund, 65,438+000% from the employee welfare fund and 65,438+0000 yuan from the manager welfare fund.

3. The company development fund is a special fund for expanding the company's scale and future hardware construction. Employee welfare fund is a special fund used to distribute bonuses or benefits to all employees of the company. The manager's public welfare fund is a special fund for awarding bonuses to department managers and general managers of the company.

4. The director's robe is the director's salary, not monthly, but yearly. Directors will only be paid if there is a year-end profit in each fiscal year. If there is no profit at the end of the year, the directors will not get paid. Assuming that these three shareholders are directors themselves and the other two are appointed as directors, there are five directors. The director's fee 1 000 yuan will be distributed to five directors on average, and each director will get 200 yuan. Shareholders of Party A receive dividends of 4,200 yuan (6,000 yuan× 70%), shareholders of Party B receive dividends of 1200 yuan (6,000 yuan× 20%) and shareholders of Party C receive dividends of 600 yuan (6,000 yuan×10%).