问题已解决
公司的股權(quán)溢價記入資本公積,是否可以長期掛在資本公積科目下,不轉(zhuǎn)增資本?轉(zhuǎn)增資本會涉及股東的稅務(wù)問題
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,原本是投資款的資本溢價轉(zhuǎn)增為實收資本是不涉及稅款的
2018 11/22 16:01
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2018 11/22 16:10
甲公司投資1000萬入乙公司,乙公司注冊資本入500,資本公積入500.后期乙公司將資本公積轉(zhuǎn)增資本,甲公司是否要算投資收益呢?
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蔣老師 
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2018 11/22 16:16
這個不是投資收益,本來就是股東投入的投資款,現(xiàn)在只是投資款換了個名字,不涉及稅費。
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2018 11/22 16:23
那甲公司是否要調(diào)整長期股權(quán)投資呢?
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2018 11/22 16:25
甲公司不需要調(diào)整啊,他一直長投都是1000
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2018 11/22 16:33
那丙公司占乙公司80%的股份,乙公司轉(zhuǎn)增資本的時候,丙公司要調(diào)整長期股權(quán)投資的賬面價值嗎?
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蔣老師 
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2018 11/22 16:35
沒有增加投資,僅僅是乙公司內(nèi)部轉(zhuǎn),丙公司不需要處理,有股權(quán)變更協(xié)議留底一份
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