Legal analysis: the basic conditions for shareholders to pay dividends: as long as the income of the enterprise is greater than the expenditure, that is, the profit, shareholders can pay dividends, which is the basic condition. In addition, there is a prior agreement. Some enterprises have agreed not to pay cash dividends for three years in order to meet the needs of development or for shareholders to return their capital. Other enterprises pay dividends in the form of additional shares, rather than cash dividends.
Legal basis: Article 34 of the Company Law of People's Republic of China (PRC), shareholders receive dividends in proportion to their 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.