Distribution mode of company profits:
1. Calculate the profit available for distribution. Combine the net profit of this year with the undistributed profit at the beginning of the year to calculate the distributable profit. If the profit available for distribution is negative, subsequent distribution cannot be made. If the profit available for distribution is positive, make subsequent distribution;
2. Withdraw the statutory provident fund. The statutory reserve fund shall be accrued according to the net profit of this year after deducting the accumulated losses at the beginning of the year. The base of drawing provident fund is not distributable profit, nor is it necessarily the after-tax profit of the current year. Only when there is no accumulated loss at the beginning of the year can the withdrawal amount be calculated according to the after-tax profit of this year.
Second, detailed analysis
Company profit refers to the financial results of the production and operation of an enterprise in a certain period of time, which is equal to the difference between the total income of selling products and the total cost of producing goods. Including operating profit, investment income and net non-operating income and expenditure. It also refers to the general name of industrial profit and commercial profit with interest, which is the difference in quantity between average profit and interest.
3. What profit income of the company needs to be taxed?
1. Commodity sales revenue refers to the income obtained by an enterprise from selling commodities, products, raw materials, packaging materials, low-value consumables and other inventories;
2. Income from providing labor services refers to the income obtained by enterprises engaged in labor services such as construction and installation, repair and replacement, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, medical and health care, community services, tourism, entertainment and processing.