论文部分内容阅读
我国《公司法》第167条规定:公司弥补亏损和提取公积金后所余税后利润,应按股东持股或出资比例进行分配,但公司章程另有规定的除外。从上述规定来看,利润分配的基数是税后利润。然而,对于企业集团,利润分配基数的确定面临母公司净利润和合并净利润的选择问题,《公司法》及《企业会计准则》对此未有明确规定。实践中,对于利润分配基数是合并净利润还是母公司净利润也有一定争议。目前主要有以下三种处理意见:一是合并净利润;二是母公司净利润;三是合并与母公司净利润孰低法。本文主张利润分配基础为母公司净利润。
Article 167 of the Company Law of the People’s Republic of China stipulates that after the company makes up its losses and the surplus after taxation is withdrawn, the profit after tax shall be distributed according to the proportion of shares held by the shareholders or the capital contribution, except as otherwise stipulated in the articles of association of the company. From the above point of view, the base of profit distribution is after-tax profit. However, for the enterprise groups, the determination of the base of profit distribution is confronted with the choice of net profit and consolidated net profit of the parent company, which is not clearly stipulated in the Company Law and the Accounting Standards for Business Enterprises. In practice, there is some dispute about whether the profit distribution base is the consolidated net profit or the net profit of the parent company. At present, there are three main views: First, the combined net profit; second is the net profit of the parent company; third is the merger and the parent company net profit lower law. This paper argues that the basis of profit distribution is the net profit of the parent company.