Article 167 Where a company distributes its after-tax profits of the current year, it shall draw 10 percent of the profits as the company's statutory common reserve.
Article 167 Where a company distributes its after-tax profits of the current year, it shall draw 10 percent of the profits as the company's statutory common reserve.
第一百六十七条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。