The undistributed profits of a company are obviously not taxed when they are distributed to shareholders. According to the relevant provisions of the company law, the undistributed profits of the company generally need to be distributed according to law after being studied and approved by the shareholders' meeting, and can be distributed to shareholders or capital reserve, and taxes have generally been paid.

No, undistributed profits are accumulated after tax payment, and there is no need to pay taxes again. Undistributed profit is the undistributed profit of an enterprise. Distribution can be continued in future years, and it is an integral part of owners' equity before distribution. In terms of quantity, undistributed profit is the balance of undistributed profit at the beginning of the period plus net profit realized in the current period minus extracted surplus reserve and distributed profit. The tax bureau thinks that the undistributed profit is greater than the value of the original equity, which leads to the equity premium, so it is required to pay the transfer income tax. The data that has been declared before is basically impossible to change. You can consult the local company. Now the equity transfer generally requires a liquidation report, and the firm can provide some opinions.

Undistributed profit reflects the company's production and operation ability to a certain extent. The distribution and disposal of undistributed profits must be studied and resolved by the shareholders' meeting. If the direct distribution to shareholders obviously violates relevant laws and regulations, it should be identified and dealt with according to the relevant provisions of the Company Law, so as to avoid the failure to complete the distribution task due to illegal acts.

Legal basis:

Article 167 of the Company Law stipulates that when distributing the after-tax profits of the current year, the company shall withdraw 10% of the profits and include them in the company's statutory reserve fund. If the accumulated amount of the statutory common reserve fund of the company is more than 50% of the registered capital of the company, it may not be withdrawn. If the statutory reserve fund of the company is insufficient to make up for the losses of the previous year, the profits of the current year shall be used to make up for the losses before the statutory reserve fund is withdrawn in accordance with the provisions of the preceding paragraph. After-tax profits are used to make up for losses without accounting treatment, and the balance of "profit distribution" directly reflects the balance after making up for losses.

Brief summary:

Is it taxable to distribute undistributed profits to shareholders? It is obvious that the undistributed profits of the company are distributed to shareholders without tax.