问题已解决
請問老師,股權轉(zhuǎn)讓股東以一萬價格轉(zhuǎn)讓7萬元的股權,財務報表實收資本是0,所以者權益是負數(shù),請問需要繳納個人所得稅嗎和印花稅嗎?
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哈哈,這個慘了哈。股權轉(zhuǎn)讓所得=轉(zhuǎn)讓收入-所占實收資本份額=70000-0
應交個稅=70000*0.20
2021 12/09 16:45
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2021 12/09 16:46
轉(zhuǎn)讓收入不是1萬元嗎?老師只賣了一萬元
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2021 12/09 16:52
老師我們所有者權益為-17萬,注冊資本是20萬但是未實交
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2021 12/09 16:53
意思是老板認繳7萬對嗎?
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2021 12/09 16:54
是的未實交
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2021 12/09 16:56
那就轉(zhuǎn)讓個人所得就是10000*20%=2000
印花稅=10000*0.0005=5
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2021 12/09 17:12
老師如果轉(zhuǎn)讓費0是不是屬于平均轉(zhuǎn)讓就不設計個稅了
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2021 12/09 17:15
是的,轉(zhuǎn)讓費0是不是屬于平均轉(zhuǎn)讓就不設計個稅
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