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《公司法》第一百六十七条规定:“公司分配当年税后利润时,应首先提取利润的百分之十列入公司法定公积金,公司法定公积金累计额为公司注册资本的百分之五十以上的,可以不再提取”。法定盈余公积的提取是以独立法律主体为基础,即当公司存在多个控股子公司时,法定盈余公积的提取是以母公司财务报表的税后利润为基础,而非以合并子公司经营情况的合并报表税后利润为基础。随着企业规模的扩大以及市场和管理的需要,形成了大
Article 167 of the Company Law stipulates that: “When allocating profits after tax for the current year, the company shall first draw 10% of its profits into the statutory reserve of the Company, and the accumulated statutory common reserve fund shall be the percentage of the registered capital of the Company More than fifty, you can no longer extract ”. The legal surplus reserve is based on an independent legal entity. That is, when a company has multiple controlled subsidiaries, the statutory surplus reserve is based on the after-tax profit of the parent company’s financial statements rather than the consolidated subsidiary Operating profit after tax based on consolidated statements. With the expansion of business scale and the needs of the market and management, the formation of large