问题已解决
股東變更,①同價(jià)位轉(zhuǎn)讓股權(quán),賬務(wù)上需要怎么處理嗎?張三的10萬轉(zhuǎn)給李四。②張三是法人,更換法人為李四,李四未持股,張三從法人轉(zhuǎn)換為了股東,需要怎么處理?



同學(xué)你好
借實(shí)收資本老股東
貸實(shí)收資本新股東
2022 06/13 16:10

84784949 

2022 06/13 16:15
如果舊股東30萬 轉(zhuǎn)給新股東40萬,是不是就有資本溢價(jià)了

樸老師 

2022 06/13 16:24
同學(xué)你好
股權(quán)轉(zhuǎn)讓印花稅=股權(quán)轉(zhuǎn)讓價(jià)款*萬分之5個(gè)人所得稅=(股權(quán)轉(zhuǎn)讓價(jià)款—初始投資成本)*20%

84784949 

2022 06/13 16:28
這個(gè)印花稅是新舊股東都要交嗎,企業(yè)承擔(dān)申報(bào)?

樸老師 

2022 06/13 16:33
同學(xué)你好
對(duì)的
這個(gè)都要交的
股東自己承擔(dān)
