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【案情介绍】某有限责任公司成立后经过一年经营,当年实现利润100万元。两个股东决议将100万元税后利润按出资比例四比六分配。问:公司当年利润可否全部分光?【本案焦点】利润分配应当符合法律规定。【法理分析】公司利润是指公司在一定期间的经营成果,包括公司的营业利润、投资收益和营业外收支净额。根据公司法之规定,公司分配的顺序如下:第一,纳税。只要公司有利润,首先应依法纳税。第二,弥补亏损。即弥补公司上一年度的亏损,以让公司资本得到维持不变,保护债权人的利益。第三,提取法定公积金。该公积金是属于强制性的,公司必须依法提取。公司在缴纳所得税和弥补公司的上年度亏损后,应当提取百分之十列入法定公积金。但是法定公积金累计总额相当于公司注册资本总额的百分之五十时,可以不再提取。提取法定公积
【Case introduction】 After the establishment of a limited liability company after one year of operation, then realized a profit of 1000000 yuan. Two shareholders decided to 1000000 yuan after-tax profits according to the proportion of four to six distribution. Q: Can the profits of the company be completely distributed? [Focus on the case] Profit distribution should conform to the law. Legal Analysis Company profit refers to the company’s operating results over a period of time, including the company’s operating profit, investment income and net non-operating income and expenses. According to the provisions of the company law, the order of company distribution is as follows: First, pay taxes. As long as the company has a profit, it should first pay taxes according to law. Second, make up for the loss. That is, to make up for the loss of the previous year, so as to keep the capital of the company unchanged and protect the interests of creditors. Third, the statutory reserve fund. The fund is mandatory, the company must be drawn according to law. After paying the income tax and making up for the loss of the previous year, the company should draw 10% of the amount into the statutory reserve fund. However, the total amount of statutory reserve fund equivalent to 50% of the total registered capital of the company can no longer be extracted. Extract the statutory public reserve