Legal analysis: reduce the burden and alleviate the difficulties for enterprises, especially small and medium-sized enterprises and individual businessmen; adopt preferential tax policies such as exemption of value-added tax and phased reduction of enterprise social security fees for industries that have been greatly affected by the epidemic, such as public ****transportation, food and beverage, lodging, tourism, sports, entertainment, and so on; and utilize the full amount of tax rebates for exports, and so on. The white paper fully affirms the positive role of tax incentives in promoting the resumption of work and production in an orderly manner. "To cope with the severe situation of the prevention and control of the new crown pneumonia epidemic, the state has introduced 27 tax and fee reduction policies in seven batches, focusing on the prevention and control of the epidemic, reducing the burden on small and micro-enterprises and individual entrepreneurs, stabilizing foreign trade, stabilizing foreign investment, and many other key areas and key industries, to help win the battle to prevent and control the epidemic and to prevent and control the war of resistance, which reflects the great importance attached by the government of our country to the prevention and control of the epidemic.

Legal basis: "Chinese People's **** and the State Company Law" Article 166 When the company distributes the year's after-tax profit, it should withdraw ten percent of the profit into the company's legal reserve. The accumulated amount of the company's legal reserve for the company's registered capital of more than fifty percent, can no longer be withdrawn. If the company's legal reserve is insufficient to make up for the losses of the previous years, the company shall first use the current year's profits to make up for the losses before withdrawing the legal reserve in accordance with the preceding paragraph. After the company has withdrawn the legal reserve from the after-tax profit, the company may also withdraw an arbitrary reserve from the after-tax profit upon the resolution of the shareholders' meeting or the shareholders' general meeting. The after-tax profit remaining after the company has made up for its losses and withdrawn its provident fund shall be distributed by a limited liability company in accordance with the provisions of Article 34 of this Law; a joint stock limited company shall be distributed in accordance with the proportion of shares held by its shareholders, unless the articles of association of the joint stock limited company stipulate that the distribution shall not be made in accordance with the proportion of shares held. If a shareholders' meeting, shareholders' general meeting or board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the Company makes up for its losses and withdraws its legal reserve, the shareholders must return to the Company the profits distributed in violation of the provisions. Profits may not be distributed on the Company's shares held by the Company.