问题已解决
母公司跟全資子公司借款200萬,如果后期歸還不上,子公司要注銷的話這筆往來怎么處理呢?有什么稅務(wù)風(fēng)險(xiǎn)嗎?需要繳納什么稅嗎



你好轉(zhuǎn)營業(yè)外收入
交所得稅
不是貨款收入就行
2024 07/09 21:20

84785034 

2024 07/09 21:24
算是無息借款往來

84785034 

2024 07/09 21:24
算是是母公司的投資款,子公司收入很少

84785034 

2024 07/09 21:25
有有沒有什么風(fēng)險(xiǎn)呢

郭老師 

2024 07/09 21:25
你好
這筆借款需要約定利息,這個(gè)利息需要正常繳納稅款的。如果你們是集團(tuán)內(nèi)部的這種,可以免稅款

84785034 

2024 07/09 21:27
就是集團(tuán)內(nèi)部的,那就是母公司做營業(yè)外收入,子公司做營業(yè)外支出就可以是嗎

郭老師 

2024 07/09 21:31
你好對的
是這么做的

84785034 

2024 07/09 21:32
明白了,謝謝老師

郭老師 

2024 07/09 21:33
不用客氣,工作愉快。
