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老師,公司做股權(quán)轉(zhuǎn)讓,原股東是認(rèn)繳的,現(xiàn)在轉(zhuǎn)讓股份的時(shí)候有未分配利潤(rùn),應(yīng)該如何做賬務(wù)處理
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你好,直接分紅就可以的。
借,利潤(rùn)分配應(yīng)付利潤(rùn)。
貸,應(yīng)付利潤(rùn)
借,應(yīng)付利潤(rùn)
貸,銀行存款
應(yīng)交稅費(fèi)個(gè)稅
借,利潤(rùn)分配未分配利潤(rùn)
貸,利潤(rùn)分配應(yīng)付利潤(rùn)
2024 08/19 09:14
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2024 08/19 09:42
以14萬(wàn)轉(zhuǎn)讓的話,要交多少稅?
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郭老師 
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2024 08/19 09:45
你好
之前投資款是多少的?
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2024 08/19 09:50
那個(gè)股東是認(rèn)繳出資55%的股權(quán)165萬(wàn),沒(méi)有實(shí)繳,現(xiàn)在轉(zhuǎn)股份時(shí),未分配利潤(rùn)有26萬(wàn),按股權(quán)比例他能分14萬(wàn)那樣,想知道怎么處理的賬務(wù)和要繳多少稅款
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郭老師 
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2024 08/19 09:52
你好,你們企業(yè)
借實(shí)收資本老股東,
貸實(shí)收資本新股東
印花稅14萬(wàn)乘以萬(wàn)分之5減半
借,利潤(rùn)分配應(yīng)付利潤(rùn)。
貸,應(yīng)付利潤(rùn)
借,應(yīng)付利潤(rùn)
貸,銀行存款
應(yīng)交稅費(fèi)個(gè)稅
借,利潤(rùn)分配未分配利潤(rùn)
貸,利潤(rùn)分配應(yīng)付利潤(rùn)
繳個(gè)稅26萬(wàn)乘以20%。
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2024 08/19 09:55
個(gè)稅要用全部未分配利潤(rùn)去繳納20%個(gè)稅嗎?不是只要把分給轉(zhuǎn)讓股權(quán)那個(gè)股東那14萬(wàn)的20%嗎
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郭老師 
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2024 08/19 09:58
26×20%,按照分紅的按照這個(gè)來(lái)
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2024 08/19 10:01
公司原本只有兩個(gè)股東,現(xiàn)在是另一個(gè)轉(zhuǎn)讓股份直接變成個(gè)人獨(dú)資也要按利潤(rùn)的26來(lái)計(jì)算個(gè)稅嗎
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郭老師 
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2024 08/19 10:02
對(duì)的是的,兩個(gè)股東分別繳納。
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2024 08/19 10:16
分配利潤(rùn)后,接收股權(quán)的股東還需要按利潤(rùn)分配價(jià)錢付給轉(zhuǎn)讓方嗎?還是只要把屬于他的利潤(rùn)分給轉(zhuǎn)讓股份的股東就行了?
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郭老師 
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2024 08/19 10:16
一般是根據(jù)股權(quán)轉(zhuǎn)讓之前的股東。
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