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上市公司配股一般要涉及到契税、印花税、企业所得税、增值税等多种税种;股东参与配股的资产形式一般有整体资产、非货币性资产、货币性资产。本文首先从配股的印花税处理、配股的增值税处理、配股的企业所得税处理、配股的契税处理等方面分析了上市公司配股与纳税的关系,其次,就如何加强上市公司配股的税务管理进行了深入的探讨,具有一定的参考价值。
Allotment of shares of listed companies generally involves the deed tax, stamp duty, corporate income tax, value added tax and other taxes; shareholders participate in the placement of assets generally have the form of overall assets, non-monetary assets, monetary assets. This paper first analyzes the relationship between rights issue and tax payment of listed companies in the aspects of stamp duty of rights issue, value-added tax of rights issue, corporate income tax of rights issue and deed tax of rights issue. Secondly, the paper discusses how to strengthen the tax management of rights issue of listed companies The discussion, has a certain reference value.