问题已解决
請問,如何判定企業(yè)分立屬于一般性還是特殊性分立?兩者區(qū)別在哪?謝謝



如果說是特殊性分類的話,首先啊,它是所有的資產(chǎn)負(fù)債,勞動力一并進(jìn)行分離,同時關(guān)于支付的時候,它的一個股權(quán)要超過50%。
2022 04/20 12:18

139****9399 

2022 04/20 14:01
請問:A企業(yè)注冊資本15萬,股東兩個分別占股66.67%和33.33%,分立出B公司,注冊資本5萬,股東占股比例一樣,現(xiàn)在將A公司的所有資產(chǎn)、負(fù)債、員工、一并轉(zhuǎn)到B公司名下,這屬于特殊性分立嗎?謝謝

陳詩晗老師 

2022 04/20 14:08
那你這個就滿足那個特殊分裂啊。

139****9399 

2022 04/20 14:12
如果只將資產(chǎn)、員工轉(zhuǎn)到B公司名下,還屬于特殊性分立嗎?謝謝

陳詩晗老師 

2022 04/20 14:13
不是要轉(zhuǎn)到個人名下,相當(dāng)于股權(quán)要分給另外一個股東類。

139****9399 

2022 04/20 14:17
B公司是分立出來的公司。如果只將被分立公司的資產(chǎn)、部分員工轉(zhuǎn)到B公司,還屬于特殊性分立嗎?謝謝

陳詩晗老師 

2022 04/20 14:22
屬于的,滿足的你這里。

139****9399 

2022 04/20 14:31
請問:特殊性分立都有哪些稅費(fèi)需要繳納呢?謝謝

陳詩晗老師 

2022 04/20 14:46
你滿足特殊性分類,就是可以享受免稅。

139****9399 

2022 04/20 14:49
請問:被分立企業(yè)轉(zhuǎn)移給分立企業(yè)的資產(chǎn),也不需要繳納所得稅嗎?謝謝

陳詩晗老師 

2022 04/20 14:55
對的,這里都是可以享受免稅。

139****9399 

2022 04/20 15:13
不確認(rèn)所得,被分立企業(yè)賬務(wù)怎么核算呢?怎么記賬?分立出來的企業(yè)怎么記賬呢?謝謝

陳詩晗老師 

2022 04/20 16:05
他分裂出去的資產(chǎn)、負(fù)債、所有者權(quán)益直接減少,就行,勒戒所有的權(quán)益、負(fù)債、貸資產(chǎn)。

139****9399 

2022 04/21 10:49
請問:被分立企業(yè)股東在該企業(yè)分立發(fā)生時取得的股權(quán)支付金額不低于其交易支付金額的85%,是什么意思。謝謝
