问题已解决
股東以軟件著作權投資入股公司,股東和公司都涉及什么稅
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你好,股東以軟件著作權投資入股公司
股東:不需要納稅
公司:需要繳納資金賬簿的印花稅?
2021 12/13 19:37
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2021 12/13 21:15
老師,請問增值稅不需要繳納么?我的思路是:股東:1.增值稅財稅(2016)36號文中個人轉讓著作權不繳納增值稅。但是這個增值稅拿不準交不交。2.個人所得稅。按照財稅(2015)41號按照非貨幣性資產(chǎn)轉讓繳納—財產(chǎn)轉讓所得20%個稅。3.印花稅—產(chǎn)權轉移書據(jù)—萬分之五可減半公司方:1.印花稅—產(chǎn)權轉移數(shù)據(jù)2.企業(yè)所得稅(不知道交不交)請老師指導一下
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2021 12/13 21:17
你好
股東以軟件著作權投資入股公司,與一般的銷售著作權是不同的,是不需要繳納增值稅,個人所得稅的?
公司方,都沒有損益事項,不需要繳納所得稅?
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2021 12/13 21:48
謝謝老師
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2021 12/13 21:49
不客氣,祝你學習愉快,工作順利! 希望你對我的回復及時予以平價,謝謝。
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2021 12/13 21:51
麻煩老師再問一下,印花稅比較迷惑,自然人以無形資產(chǎn)和不動產(chǎn)入股不按照產(chǎn)權轉移書據(jù)么,這個點還比較迷
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2021 12/13 21:52
你好,自然人以無形資產(chǎn)和不動產(chǎn)入股,被投資單位是按資金賬簿繳納印花稅?
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2021 12/13 21:54
那投資者也就是股東以軟件著作權入股,不用繳納印花?我覺得印花是雙方簽訂的,都得繳納
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2021 12/13 21:55
你好,投資者需要繳納印花稅,投資者(股東)是繳納產(chǎn)權轉移書據(jù)的印花稅?
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2021 12/13 22:00
好嘞,老師這個股東以軟件著作權轉讓其實是跟一般賣著作權或者說轉讓著作權不一樣,不能放在一起考慮。對于股東繳納產(chǎn)權轉移書據(jù)萬分之五(可減半)的印花。對于企業(yè)來說繳納營業(yè)賬簿的印花(實收資本與資本公積為計稅依據(jù)減半)—小規(guī)模納稅人可再減半??傮w來講,只繳納印花稅。老師請您幫我看看我這樣理解對么
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2021 12/13 22:01
你好,是的,是這樣的
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