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老師好,請問股權(quán)轉(zhuǎn)讓溢價是按評估價還是凈資產(chǎn)
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您好,這個的話是凈資產(chǎn)的
2024 08/28 21:36
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2024 08/28 21:48
公司土地價值達(dá)到公司資產(chǎn)價值30%以上,要進行資產(chǎn)評確認(rèn)價值,這樣的話,我是按報表凈資產(chǎn)還是按照評估價確認(rèn)轉(zhuǎn)讓計稅依據(jù)。該企業(yè)所得稅應(yīng)該如果計算
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2024 08/28 21:48
您好,這樣的話也是凈資產(chǎn)的,按照轉(zhuǎn)讓收入扣除凈資產(chǎn)后的金額
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2024 08/28 22:05
老師好,我是2021年在公司有未分配利潤的情況下將法人股平價轉(zhuǎn)讓給了自然人,(法人股東和被轉(zhuǎn)讓公司股東全是直系親屬,法人股轉(zhuǎn)給了其中一個自然人),現(xiàn)在稅務(wù)不認(rèn)可平價轉(zhuǎn),要求我做資產(chǎn)評估,那我評估的資產(chǎn)價值如果高于凈資產(chǎn),也是按凈資產(chǎn)計稅嗎?有沒有什么平價轉(zhuǎn)讓合理的依據(jù)
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2024 08/28 22:05
老師好,我是2021年在公司有未分配利潤的情況下將法人股平價轉(zhuǎn)讓給了自然人,(法人股東和被轉(zhuǎn)讓公司股東全是直系親屬,法人股轉(zhuǎn)給了其中一個自然人),現(xiàn)在稅務(wù)不認(rèn)可平價轉(zhuǎn),要求我做資產(chǎn)評估,那我評估的資產(chǎn)價值如果高于凈資產(chǎn),也是按凈資產(chǎn)計稅嗎?有沒有什么平價轉(zhuǎn)讓合理的依據(jù)
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2024 08/28 22:08
對,主要是平價的話,這個風(fēng)險有點太大了這個
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2024 08/28 22:08
所以還是按照凈資產(chǎn)比較合適
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2024 08/28 22:11
當(dāng)時因為融資才轉(zhuǎn)讓,并不是為了避稅,想著都是自己家?guī)讉€人,而且都沒有先分配利潤再轉(zhuǎn),現(xiàn)在還有補救方法嗎
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2024 08/28 22:12
這個的話,現(xiàn)在是不是還有利潤這個?
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2024 08/28 22:16
是的,只是沒轉(zhuǎn)讓時那么多了
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2024 08/28 22:17
那其余這部分,現(xiàn)在再轉(zhuǎn)也是可以的,您好
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2024 08/28 22:21
但是我是2021年轉(zhuǎn)讓的,稅務(wù)只看我那時候的報表,而且我現(xiàn)在已經(jīng)不是股東,還可以分紅嗎?就算現(xiàn)在可以分,分完后也是今年沒有未分配利潤,稅務(wù)不看現(xiàn)在的。
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2024 08/28 22:22
對,可以分的,這個不影響的,這樣也沒有其他滯納金了
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2024 08/28 22:28
稅務(wù)不要我現(xiàn)在的報表,只認(rèn)轉(zhuǎn)讓時候的,請問有什么應(yīng)對方法嗎?還麻煩問一下,那評估的作用是什么?如果評出來比凈資產(chǎn)低呢
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2024 08/28 22:30
評估的比凈資產(chǎn)低的話,這樣的話就么有稅款,但是這樣的話,需要有一個評估報告,這個有
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2024 08/28 22:37
資產(chǎn)評估是對土地和房產(chǎn)進行評估嗎?評估出來的資產(chǎn)的價格是不是要減去負(fù)債的金額后的差額,若比凈資產(chǎn)高,那應(yīng)該如何計算應(yīng)交的企業(yè)所得稅?
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2024 08/28 22:38
嗯對,這樣的話,如果比凈資產(chǎn)高,差額繳納增值稅,25%的
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2024 08/28 22:57
可以麻煩老師把具體的計算過程列一下嗎?
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2024 08/29 07:53
轉(zhuǎn)讓價減去(評估價格?負(fù)債),這樣差額乘25%
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