The company law stipulates that the distributable profit should be calculated first, and then the statutory provident fund should be drawn. Finally, the dividends paid to shareholders shall be distributed in principle according to the shareholding ratio, unless otherwise agreed in the articles of association of a limited liability company.
Legal objectivity:
Article 34 of the Company Law: Shareholders shall receive dividends in proportion to their paid-in capital contributions; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority. Article 35 After the establishment of the company, shareholders may not withdraw their capital contribution. Article 36 The shareholders' meeting of a limited liability company shall be composed of all shareholders. The shareholders' meeting is the authority of the company and exercises its functions and powers in accordance with this Law.