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data-v-8af168ce="">老師，子公司注銷后還有未分配利潤，怎么做分錄？還要交20%的個稅嗎？實收資本為0.謝謝！</p></div> <!----> <div id="lrb9zwg" class="my-wrap clearfix" data-v-8af168ce=""><div style="padding:0 0 16px;" data-v-8af168ce=""><div id="evzm46l" class="my-name fl" data-v-8af168ce=""><div id="4k4649n" class="head" data-v-8af168ce=""><img src="https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg" data-v-8af168ce=""> <i class="bg" data-v-8af168ce=""></i></div> <span id="xvwvvdh" class="name" data-v-8af168ce="">84785018</span>| <span id="izub94d" class="time" data-v-8af168ce="">提问时间：2020 06/14 11:30</span></div> <div id="sl494gf" class="detail-tips" data-v-abada514="" data-v-8af168ce=""><div style="position: relative" data-v-abada514=""><div id="9rbi91v" class="my-tags fr" style="display: inline-block" data-v-abada514=""><a href="javascript:void(0)" data-v-abada514=""><img src="/wenda/img/newWd/phone.png" width="12" height="18" data-v-abada514=""><span 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data-v-8af168ce=""> <i class="bg" data-v-8af168ce=""></i> <!----></div></div> <div id="jmt91tn" class="item-content" data-v-8af168ce=""><div id="gfm9jea" class="top clearfix" data-v-8af168ce=""><div id="nb9bpvr" class="top-ttxt" data-v-8af168ce=""><div id="gkyx94l" class="name fl" data-v-8af168ce="">莊老師</div> <div id="re466sb" class="icon fl" data-v-8af168ce="">金牌答疑老师</div></div> <div id="md96n44" class="top-ctxt" data-v-8af168ce="">职称：<span title="高級會計師,中級會計師,審計師" data-v-8af168ce="">高級會計師,中級會計師,審計師</span></div> <!----> <div id="yto96v9" class="top-fdBtnCon" data-v-8af168ce=""><div id="n4vuiuu" class="btnBox fl" data-v-8af168ce=""></div> <div id="bep6iaa" class="btnBox fl" data-v-8af168ce=""><a target="_blank" href="http://m.yinshua168.com.cn/zhibojiaoliu/" class="btnBox-btn" data-v-8af168ce="">免费直播</a></div></div></div> <div data-v-8af168ce="" class=""><div id="jxmsgrr" class="question-content" data-v-8af168ce="">你好，結(jié)轉(zhuǎn)到清算所得，借利潤分配一未分配利潤，貸清算所得</div> <!----> <div id="9as4g99" class="question-date clearfix" data-v-8af168ce=""><div id="otnsl49" class="time fl" data-v-8af168ce="">2020 06/14 11:43</div></div> <!----> <!----> <div id="lzq91y9" class="question-ask-list" data-v-8af168ce=""><div id="plzm6s6" class="ask-list-item" data-v-8af168ce=""><div id="fg1cflo" class="list-item-title clearfix" data-v-8af168ce=""><img width="40" height="40" src="https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489" alt="" class="fl head-url" data-v-8af168ce=""> <div id="tt446f9" class="fl detail" data-v-8af168ce=""><div id="ieww94z" class="name" data-v-8af168ce=""><span data-v-8af168ce="">莊老師</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt="" data-v-8af168ce=""></div> <div id="mo91l4q" class="date" data-v-8af168ce="">2020 06/14 11:43</div></div></div> <div id="sgoggjr" class="list-item-content" data-v-8af168ce="">分配給股東要按20%繳個人所得稅</div> <!----></div></div></div> <div id="pgehpdp" class="vague-teacherReply-btn" style="display:none;" 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老師，公司注銷如果未分配利潤是負數(shù)，未分配利潤+實收資本，所有者權(quán)益是正數(shù)，那這個要繳20％個稅嗎 </a> <span id="9df6rqi" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>639</i></span></li><li><a href="/wenda/detail/nofollow/xt/8775856" target="_blank"> 請問股權(quán)轉(zhuǎn)讓時，賬上未分配利潤有200萬，實收資本為0，原股東在轉(zhuǎn)股時按200萬交了20%個稅，請問新股東后面針對賬上有未分配利潤如果分紅還要再交20%個稅嗎？ </a> <span id="4utl991" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>606</i></span></li><li><a href="/wenda/detail/nofollow/xt/5696360" target="_blank"> 手里有個個體戶注銷，報表上沒有做實收資本，未分配利潤有9萬，可以直接把未分配利潤轉(zhuǎn)到實收資本里嗎，這樣是不是就不用交個稅了。 </a> <span id="ex499a4" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>162</i></span></li></ul></div> <div id="fmo944a" class="detail_common_news_list"><div id="ptpkj99" class="tit clearfix"><h4 class="fl">最新回答<i class="new_icon"></i></h4> <a href="/wenda/tab1" class="fr 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11:30",title:"老師，子公司注銷后還有未分配利潤，怎么做分錄？還要交20%的個稅嗎？實收資本為0.謝謝！",browseCount:1341,image:[],status:c,uid:l,teacherName:j,cat:{id:d,name:g},userName:l,userHead:"http:\u002F\u002Fmember.chinaacc.com\u002Fhomes\u002Fresources\u002Fimages\u002Fhome\u002Favatar\u002F8.jpg",isAcc5:e,isEmbody:f,isHistory:e,sourceType:a,teacherTags:a,teacherAnswerNum:a,teacherProfessionalTitle:"高級會計師,中級會計師,審計師"},reply:[{content:"你好，結(jié)轉(zhuǎn)到清算所得，借利潤分配一未分配利潤，貸清算所得",addtime:o,head:p,nickname:j,replyType:k,image:[]},{content:"分配給股東要按20%繳個人所得稅",addtime:o,head:p,nickname:j,replyType:k,image:[]}],aiInfo:a},livingCase:[{id:5456233,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fli20250108121229.shtml",title:"會計必知：做完賬后如何全方自查？"},{id:5478983,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fli20250206163743.shtml",title:"出納崗位的工作職責是什么？"},{id:5501273,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fli20250218102350.shtml",title:"務必關注！日常運營常見的稅務風險！"},{id:5291626,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fxi20231109171038.shtml",title:"工資社保會計分錄！"},{id:5292099,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fsu20231110182416.shtml",title:"公司替?zhèn)€人負擔社保的賬務處理"}],newsList:[{id:10084256,title:"我們公司經(jīng)常有員工拿著耗材（向上游買的）,給客戶展示用，這個試用品，沒有發(fā)生所有權(quán)轉(zhuǎn)移，只是為了客戶試用，是不需要繳納增值稅的，那這部分也不可以抵扣進項稅，請問如果之前抵扣了進項稅，怎么改分錄呢",browseCount:203,addtime:"03\u002F03 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