Undistributed profits

The amount of money to be invested in the project will be 16 million RMB . The fund will come from undistributed profits of HW Company .

该项目总投资为1600万元，固定资产投资的资金来源为公司前几年的未分配利润，所需的流动资金由银行贷款解决；

Taxed on corporation 's undistributed profits

公司未分配利润征税

The undistributed profits of corporations are far more important .

未分配公司利润重要得多。

Undistributed profits from previous years may be included in the current year 's profits for distribution .

以前年度未分配的利润，可并入本年度利润分配。

Further , undistributed profits cannot be deducted from the transfer price for tax purposes .

此外，未分配的利润不能从税务目的转让价格中扣除。

The company shall specify the reasons for the profits gained in the report period but no scheme of distribution has ever presented , and meanwhile , shall state the purpose and use plan for the undistributed profits .

对于本报告期内盈利但未提出现金利润分配预案的公司，应详细说明原因，同时说明公司未分配利润的用途和使用计划。

If there is a change of undistributed profits at the beginning of the period arisen from prior year profits and losses adjustment , content of fluctuation , reason of fluctuation , basis and impact shall be stated .

若有对以前年度损益调整致使期初未分配利润变动的情况，应对变动内容、变动原因、依据和影响做出说明。

Exemption of undistributed corporate profits

未分配公司利润的免税