问题已解决
未分配利潤轉(zhuǎn)增股本需要繳納什么稅
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你好,未分配利潤轉(zhuǎn)增股本交印花稅,萬分之五
2021 12/10 11:45
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2021 12/10 11:47
不用交個(gè)稅嗎,我現(xiàn)在是未分配利潤200萬,我想把他轉(zhuǎn)成股本,然后把公司轉(zhuǎn)讓,這200萬轉(zhuǎn)成股本之后還用交個(gè)稅嗎
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2021 12/10 11:47
個(gè)人所得稅法》及其實(shí)施細(xì)則規(guī)定,個(gè)人轉(zhuǎn)讓股權(quán)的所得屬于財(cái)產(chǎn)轉(zhuǎn)讓所得項(xiàng)目,以轉(zhuǎn)讓財(cái)產(chǎn)的收入額減除財(cái)產(chǎn)原值和合理費(fèi)用后的余額為應(yīng)納稅所得額,按20%稅率繳納個(gè)人所得稅,按次征收。具體計(jì)算方法為:
股權(quán)轉(zhuǎn)讓所得應(yīng)納個(gè)人所得稅=(股權(quán)轉(zhuǎn)讓收入-取得股權(quán)所支付的金額-轉(zhuǎn)讓過程中所支付的相關(guān)合理費(fèi)用)×20%
其中,合理費(fèi)用是指股權(quán)轉(zhuǎn)讓過程中按規(guī)定支付的稅金、資產(chǎn)評(píng)估費(fèi)、中介服務(wù)費(fèi)等。
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