问题已解决
減資了后實(shí)收資本是我們2億,怎么會(huì)有盈利是6千萬(wàn)不在賬面說(shuō)呢?減資不是與銀行存款和實(shí)收資本科目有關(guān)嗎,為什么會(huì)與盈利有關(guān)???
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您好,減資通常不會(huì)產(chǎn)生新的盈利。
2023 10/05 21:51
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2023 10/05 22:23
但怎么說(shuō)賬面還是6千萬(wàn)盈利就不交稅了,超過(guò)6千萬(wàn)有拿就要交稅,這個(gè)盈利是在未分配利潤(rùn)上體現(xiàn)的,但減資怎么會(huì)在這個(gè)盈利里體現(xiàn)拿出來(lái)了啊?
商央老師 
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2023 10/05 22:44
您好,請(qǐng)問(wèn)您企業(yè)注冊(cè)資本是從多少金額減到2億?
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2023 10/06 20:47
3億差不多吧
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2023 10/06 21:05
您好,《國(guó)家稅務(wù)總局關(guān)于企業(yè)所得稅若干問(wèn)題的公告》(國(guó)家稅務(wù)總局公告2011年第34號(hào))第5條規(guī)定:投資企業(yè)從被投資企業(yè)撤回或減少投資,其取得的資產(chǎn)中,相當(dāng)于初始出資的部分,應(yīng)確認(rèn)為投資收回;相當(dāng)于被投資企業(yè)累計(jì)未分配利潤(rùn)和累計(jì)盈余公積按減少實(shí)收資本比例計(jì)算的部分,應(yīng)確認(rèn)為股息所得;其余部分確認(rèn)為投資資產(chǎn)轉(zhuǎn)讓所得。被投資企業(yè)發(fā)生的經(jīng)營(yíng)虧損,由被投資企業(yè)按規(guī)定結(jié)轉(zhuǎn)彌補(bǔ);投資企業(yè)不得調(diào)整減低其投資成本,也不得將其確認(rèn)為投資損失。
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