If the shareholder is a legal person or company, the undistributed profits of the invested enterprises into capital in real terms is also first be allocated after the investment, after-tax profit of corporate shareholders from investment-resident enterprises in accordance with the provisions of the PRC on Enterprise Income Tax Law >> the dividends and the dividend is free of corporate income tax undistributed profits into capital, the corporate shareholders in accordance with the investment increase in the proportion of part of registered capital is free of corporate income tax.