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公司法对红利分配流程的规定是什么
释义
法律分析:公司法对红利分配流程的规定:1、依法交纳所得税;2、补以前年度亏损(不超过5年补亏期);3、取法定公积金(一般按10%,且达到注册资本的50%时,可不再提取);4、向投资者分配利润或股利。股东分取红利的计算依据是其已经实际缴纳的出资比例,而不是认缴的出资比例,这样更能体现公平的原则。
法律依据:《中华人民共和国公司法》第一百六十六条 公司分配当年税后利润时,应当提取利润的百分之十列入公司法定公积金。
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更新时间:2025/7/28 16:12:12