1. The board of directors decides the profit distribution plan of the company.
2. The shareholders' meeting reviewed and approved the company's profit distribution plan.
Dividends must be after-tax profits, that is, profits after paying enterprise income tax; The profit of 10% should be withdrawn first and included in the statutory reserve fund; If there is a loss in the previous year, the previous provident fund is not enough to make up for it. First, make up the loss with the current year's profit, then withdraw the current year's provident fund, and then distribute the current year's profit; Dividend according to the proportion of paid-in capital contribution (not stipulated in the Articles of Association).
Shares representing the ownership of the company are divided into common shares, preferred shares and unpaid shares. Shares generally have the following three meanings: 1, and shares are part of the capital of a joint stock limited company; 2. Shares represent the rights and obligations of shareholders of a joint stock limited company; 3. The stock can express its value in the form of stock price.