The following income of enterprises is tax-free income: dividends, bonuses and other equity investment income between qualified resident enterprises; In other words, for legal person shareholders, dividends are not taxable in principle. After-tax profits of resident enterprises are not subject to enterprise income tax, but it should be noted that if they are dividends of wholly state-owned companies, they need to pay 20% shareholder's equity tax.
The change of legal person needs to meet the following conditions:
1. Business needs: the change of legal person should meet the business needs of the enterprise, such as enterprise expansion and business transformation;
2. Internal decision-making: the change of legal person needs to conform to the internal decision-making procedures of the enterprise, such as the resolutions of the board of directors and the shareholders' meeting;
3. Legal procedures: the change of legal person needs to be carried out in accordance with legal procedures, such as going through the registration formalities with the administrative department for industry and commerce;
4. Legality and compliance: Legal person changes need to meet the requirements of laws and regulations, such as compliance with laws and tax regulations during the change process.
Legal persons need to perform a series of tasks and responsibilities, including but not limited to:
1. Registration: legal persons need to complete relevant registration procedures, such as industrial and commercial registration and tax registration;
2. Organizational structure construction: legal persons need to establish a sound organizational structure, including setting up management institutions at all levels and formulating internal management systems;
3. Operation and management: Legal persons need to conduct operation and management, including production and operation, financial management and human resource management.
4. Legality and compliance: Legal persons need to abide by various laws and regulations, including tax law, labor law and environmental protection law. , to ensure that enterprises operate legally and in compliance;
5. Social responsibility: legal persons need to bear corresponding social responsibilities, such as environmental protection and charity.
To sum up, a legal person is an organization or unit established according to law, with legal personality, capable of independently bearing civil liabilities and enjoying civil rights. Legal persons can be state organs, enterprises and institutions, social organizations, foundations, joint-stock companies and other economic and social organizations. A legal person has independent legal personality and property, and can engage in civil rights and obligations with natural persons, other legal persons and other subjects, enjoy civil rights commensurate with its legal status and bear civil liabilities.
Legal basis:
Article 13 of the Company Law of People's Republic of China (PRC)
The legal representative of the company shall be the chairman, executive director or manager in accordance with the articles of association, and shall be registered according to law. Where the legal representative of the company changes, it shall go through the registration of change.
Article 51
A limited liability company shall have a board of supervisors with no less than three members. A limited liability company with fewer shareholders or smaller scale may have one or two supervisors instead of a board of supervisors.
The board of supervisors shall include an appropriate proportion of shareholders' representatives and employees' representatives, of which the proportion of employees' representatives shall not be less than one third, and the specific proportion shall be stipulated in the articles of association. The employee representatives in the board of supervisors are elected by the employees of the company through employee congresses, employee congresses or other forms of democratic elections.
The board of supervisors shall have a chairman, who shall be elected by more than half of all supervisors. The chairman of the board of supervisors shall convene and preside over the meeting of the board of supervisors; If the chairman of the board of supervisors is unable to perform his duties or fails to perform his duties, more than half of the supervisors shall jointly nominate a supervisor to convene and preside over the meeting of the board of supervisors.
Directors and senior managers shall not concurrently serve as supervisors.