公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金。

When a company distributes the annual after-tax profits , it shall allocate ten percent of its profits to its statutory common reserve fund.

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纳税人：如果我们不参与管理，只按一定比例或固定数额提取利润或分配房产呐？

Taxpayer： if we do not involve in management and share the risk, but we receive income or dividends in a proportion or in a solid amount , do we pay tax on it ？

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纳税人：如果我们不参与管理，只按一定比例或固定数额提取利润或分配房产呢？

Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount, should we pay tax?

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