问题已解决
股權(quán)轉(zhuǎn)讓時,如果賬面有未分配利潤,股東是否需要繳納個人所得稅?



您好!是的,是要交的
2024 03/22 14:02

84785031 

2024 03/22 14:06
如果當年利潤為虧損,以前年度利潤較大,資產(chǎn)負債表中所有者權(quán)益大于0,是不是也要按照轉(zhuǎn)讓股權(quán)的比例繳納個人所得稅?

宋生老師 

2024 03/22 14:08
您好!是看利潤分配-未分配利潤

84785031 

2024 03/22 14:12
那跟所有者權(quán)益有關(guān)系嗎?

宋生老師 

2024 03/22 14:13
你好!有的。因為利潤分配就是屬于所有者權(quán)益

84785031 

2024 03/22 14:16
那如果我轉(zhuǎn)讓股權(quán)時,所有者權(quán)益為負數(shù),也就是利潤為虧損,這樣是不是就不要繳納個人所得稅了?

宋生老師 

2024 03/22 14:18
你好,是的,就是這樣子理解。

84785031 

2024 03/22 14:20
這個有沒有對應(yīng)的條文?

宋生老師 

2024 03/22 14:22
你好,這個沒有條紋。你本身就虧損,當然是不用交稅的,因為我沒有所得。個人所得稅,我都沒有所得,自然不用交

84785031 

2024 03/22 14:29
好的、謝謝老師

宋生老師 

2024 03/22 14:30
你好,不用客氣的了。
