Major shareholders and dividends: the taxpayer shall fill in the information of 10 shareholders before the investment ratio of the enterprise. Including shareholder's name, certificate type (business license, tax registration certificate, organization code certificate, ID card, passport, etc. ), certificate number (unified social credit code, taxpayer identification number, organization code certificate number, ID number, passport number, etc. ), the proportion of investment allocated in the current year (resolution date), the amount of dividends, bonuses and other equity investment income, and nationality (registered address). If the number of taxpayers' shareholders exceeds 10, the relevant data of the remaining shareholders shall be added to the line "Total of the remaining shareholders". If the taxpayer's shareholder is a non-resident enterprise, the certificate type and certificate number may not be filled in. The company shall distribute dividends to shareholders in a certain order. According to the relevant provisions of China's Company Law, profit distribution should be carried out in the following order: Step one, calculate the profit available for distribution. If the profit available for distribution is negative (that is, loss), subsequent distribution cannot be made; If the profit available for distribution is positive (that is, the accumulated profit of this year), subsequent distribution will be made. The second step is to withdraw the statutory surplus reserve fund. Only when there is no accumulated loss at the beginning of the year can the withdrawal amount be calculated according to the after-tax profit of this year. This "compensation for losses" is carried out according to the book figures, and the losses have nothing to do with the income tax law. The key is that you can't pay dividends with capital, and you can't withdraw surplus reserve fund without accumulated surplus. The third step is to extract the public welfare fund. That is, according to the above steps, the public welfare fund is accrued according to the same base. The fourth step is to withdraw any surplus reserve fund. The fifth step is to pay dividends (distribute profits) to shareholders (investors). If the shareholders' meeting or the board of directors of the company violates the above-mentioned profit distribution order and distributes profits to shareholders before making up losses and withdrawing statutory surplus reserve fund and public welfare fund, the illegally distributed profits must be returned to the company.
Legal basis:
Article 71 of People's Republic of China (PRC) Company Law Shareholders of a limited liability company may transfer all or part of their shares to each other. Shareholders' transfer of equity to persons other than shareholders shall be approved by more than half of other shareholders. Shareholders shall notify other shareholders in writing to agree to the transfer of their shares. If other shareholders fail to reply within 30 days from the date of receiving the written notice, they shall be deemed to have agreed to the transfer. If more than half of the other shareholders do not agree to the transfer, the shareholders who do not agree shall purchase the transferred equity; Do not buy, as agreed to transfer. Under the same conditions, other shareholders have the priority to purchase the equity transferred with the consent of shareholders. If two or more shareholders claim to exercise the preemptive right, their respective purchase proportions shall be determined through consultation; If negotiation fails, the preemptive right shall be exercised in accordance with their respective investment proportions at the time of transfer.
Derivative problem:
Is dividend right the same as equity?
Dividend right is different from equity. Equity is a right only because of shareholder qualification. Dividend right, namely profit distribution right, is an asset income right in equity. In addition to dividend right, there are two kinds of asset income rights: equity appreciation right and residual property distribution right, so the difference between dividend right and equity is that equity is a comprehensive right of property rights and non-property rights formed by shareholders' investment in the company, and dividend right is one of property rights.