当前位置:财税问题 >
實(shí)務(wù)
问题已解决
我公司注冊(cè)資本500萬(wàn)實(shí)交70萬(wàn),現(xiàn)在賣了300萬(wàn)。怎么做會(huì)計(jì)分錄



您好,借:銀行 70 貸:實(shí)收資本 70
賣了300是股東賣的, 公司是沒(méi)有分錄的,股東交稅
新股東印花稅=轉(zhuǎn)讓價(jià)*0.05%*50%
老股東印花稅=轉(zhuǎn)讓價(jià)*0.05%*50%
(個(gè)人)老股東個(gè)稅=(轉(zhuǎn)讓價(jià)-原投入本錢-轉(zhuǎn)讓價(jià)*0.05%*50%)*20%
(公司)老股東的投資收益并入利潤(rùn)總額交所得稅
2024 08/20 20:01

84785045 

2024 08/20 20:09
資金要是從公司過(guò)一下,該怎么做分錄呢

廖君老師 

2024 08/20 20:13
您好,過(guò)一下是其他應(yīng)付款,如果還沒(méi)有轉(zhuǎn)的話,不要轉(zhuǎn)到公司的,稅務(wù)申報(bào)時(shí)需要新股東轉(zhuǎn)給老股東的回單,不要從公司轉(zhuǎn),說(shuō)不清的

84785045 

2024 08/20 20:24
我的意思是新股東把錢打到公司賬戶公司在給新股東,這樣不行嗎?

廖君老師 

2024 08/20 20:27
您好,是的,不好,不要經(jīng)過(guò)公司,以后麻煩的,對(duì)新股東再轉(zhuǎn)讓時(shí)有麻煩
