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《财务与会计》2013年第10期刊登了《个人投资者收购企业原盈余积累转增股本的税务与会计处理》一文,笔者对文中案例分析部分的论述有不同的看法,现提出与原文作者商榷。一、H公司原股东甲企业和原股东乙个人转让股权时,缴纳的企业所得税和个人所得税需待商榷原文案例分析如下:H股份有限公司(非上市公司)的注册资本为3000万元,原股东甲企业占85%股份,原出资额为2 550万元;原股东乙个人占15%股份,原出资额为450万元。
“Finance and Accounting” No. 10, 2013 published a “individual investors to buy the original business surplus accumulation and conversion of capital into tax and accounting,” a text, the author of the case analysis section of the article have different views, are presented with the original author Discuss. First, the original shareholders of H Company A shareholders and shareholders of the original transfer of equity B, the corporate income tax and personal income tax paid to be questionable The original case analysis is as follows: H Co., Ltd. (unlisted company) registered capital of 30 million yuan, the original Shareholders A enterprises accounted for 85% of the shares, the original capital contribution of 25.5 million yuan; B shares of the original shareholders accounted for 15% of the original amount of 4.5 million yuan.