a) Design an example for dividend distribution in limited liability companies, and in this example
Please pay attention to the following points.
The company has 4 partners. Each of them have a different share of capital and each partner
owe a capital commitment to the company.
 Let the profit distribution be made in 2020. Let the company report profit in 2019.
Let the company suffer in the past 2 years. (The amount of the loss is lower than the profit of 2019
Make sure that it is. Because the amount of loss you will determine is close to the amount of profit or
If it is higher than the profit amount, you will not be able to distribute profit.)
 An auxiliary account should be opened for the 1st Tier Legal Reserves and the account will be opened at the end of 2019.
The balance should be included.
Corporate Tax Rate and Income Tax Withholding Rate
will be level.
Give 10% of the remaining profit to company employees as a premium (for employees
Do not forget to withhold Income Tax over the premium amount you will calculate.)
40% of the remaining profit to company partners II. Give as dividends