Distributing profits is the most important right of shareholders of a company, and it is also the purpose of shareholders' investment in the company. The profits distributed by shareholders from the company are called dividends, bonuses or bonuses. The company can only distribute the remaining profits to shareholders after making up the losses and withdrawing the statutory reserve fund. This shows that the company's dividend to shareholders must be based on this surplus. The principle of distributing dividends to shareholders of a limited liability company is to distribute dividends in proportion to the paid-in capital contribution. However, if all shareholders agree not to distribute dividends according to the proportion of capital contribution through investment agreement, articles of association or other means, the agreement has legal effect, and dividends will be distributed according to the agreement regardless of the proportion of capital contribution of each shareholder. Article 35 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. However, all shareholders agree not to share the dividend according to the proportion of capital contribution or not to give priority to the capital contribution according to the proportion of capital contribution. " Shareholders of a joint stock limited company shall, in principle, distribute dividends in proportion to the shares they hold. However, shareholders may not distribute dividends in proportion to their shareholding through the articles of association. If the articles of association of a joint-stock company stipulate the dividend distribution method, it shall be distributed according to its provisions. If the company distributes dividends to shareholders before making up the losses and withdrawing the statutory reserve fund, it is in violation of the Company Law, and the shareholders shall return the profits distributed to the company. There are generally two ways for companies to pay dividends to shareholders, namely cash payment and share distribution (also known as dividend distribution). The shareholders' meeting or shareholders' meeting decides which way to adopt. Cash payment and dividend distribution can be used at the same time, that is, part of shareholders' dividends are paid to shareholders in cash and part is distributed to bonus shares.