1, and the after-tax profit will first make up for the losses of previous years;
2. Withdraw the statutory provident fund;
3. After the resolution of the shareholders' meeting or the shareholders' meeting, the common reserve fund can also be drawn from the after-tax profits;
4. For the remaining after-tax profits, a limited liability company shall distribute dividends according to the proportion of capital contribution actually paid by shareholders, and a joint stock limited company shall distribute dividends according to the proportion of shares held by shareholders.
legal ground
Article 34 of the Company Law of People's Republic of China (PRC)
Shareholders shall receive dividends in proportion to the paid-in capital contribution; 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 168
The company's provident fund is used to make up the company's losses, expand the company's production and operation or increase the company's capital. However, the capital reserve fund shall not be used to make up the company's losses. When the statutory reserve fund is converted into capital, the retained reserve fund shall not be less than 25% of the registered capital of the company before the transfer.