1. A positive answer

First of all, there is no hard and fast rule on the dividend distribution for shareholders, and it can range from 1% to 111%. As long as the board of directors and the shareholders' meeting pass. Under the premise of not affecting the normal operation and development of the company, the dividend ratio within 21% of the net profit is acceptable. Of course, for important industries and key areas, reduce the dividend ratio or exempt dividends, and continue to enhance the self-accumulation ability of enterprises; For areas that need to be gradually withdrawn, the dividend ratio can be increased.

second, when the company is established, the profit distribution plan is clearly stipulated in the company's articles of association

There are many things that can be freely agreed in the company's articles of association, but many of the company's articles of association are meaningless, which is simply a copy of the company law, and does not involve matters that are not prohibited by law and matters that can be freely agreed.

if the company has written the profit distribution plan cycle and the detailed plan of profit distribution into the articles of association at the beginning of its establishment, shareholders can completely ask the company to forcibly distribute profits according to the provisions of the articles of association if the company does not distribute profits.

to sum up the above, when paying dividends to shareholders, the company must follow the process prescribed by law, so as to better protect its legitimate interests, but it must pay the corresponding taxes and fees, so as to get its own dividends. Therefore, everything of the company must follow the articles of association, so as to protect its legitimate rights and interests.

III. Legal Basis

Paragraph 2 of Article 26 of the Enterprise Income Tax Law stipulates that dividends, bonuses and other equity investment income between qualified resident enterprises are tax-free income.