Legal Analysis: The Company Law stipulates that when a company distributes the after-tax profits of the current year, it shall withdraw 65,438+00% of the profits and incorporate them into the company's statutory reserve fund. However, if the cumulative amount of the company's statutory provident fund is more than 50% of the company's registered capital, it may not be withdrawn.
Legal basis: When distributing the after-tax profits of the current year, the company shall withdraw 65,438+00% of the profits from the company's statutory reserve fund, but if the accumulated amount of the company's statutory reserve fund exceeds 50% of the company's registered capital, it may not be withdrawn.