How do tourism enterprises distribute profits after paying income tax?

According to China's "Company Law" and other laws and regulations, the total profit realized by an enterprise in that year should be adjusted according to the relevant provisions of the state, and income tax should be paid according to law, and then distributed in the following order:

1, make up for the loss. According to the provisions of the tax law, the losses of enterprises can be made up by the pre-tax profits in a certain period of time. Those that exceed the prescribed time limit can only be offset by after-tax profits or company surplus reserve.

2. Withdraw the statutory surplus reserve.

3. Withdraw any surplus reserve.

4. Pay dividends on common stock.

Note: 10% of after-tax profit is included in the company's statutory reserve fund. (If there are accumulated losses, make up the losses first)

If the cumulative amount of the statutory surplus reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn.

If the enterprise is not a legal person enterprise, it is not necessary to follow the above steps after paying the income tax. Profit distribution can be freely distributed by enterprise partners.