Abstract：The profitability of corporations not only means the for-profit operation of a corporation, but also the allocation of the profits to shareholders. The profitability of a corporation represents the relationship between the corporation and its shareholders and highlights its instrumental nature. The profitability makes the corporation an instrument for the shareholders to earn money, which conflicts with the corporation's legal personality. The legal personality and profitability compromise with each other and coexist. In modern legislation, not every corporation is for profit, and the profitability is declining with the increasing reinforcement of the corporation's legal personality.

Keyword：corporations;profitability;legal personality;legal person;