问题已解决
老師好,請(qǐng)問股權(quán)轉(zhuǎn)讓溢價(jià)是按評(píng)估價(jià)還是凈資產(chǎn)
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您好,這個(gè)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(jià)值達(dá)到公司資產(chǎn)價(jià)值30%以上,要進(jìn)行資產(chǎn)評(píng)確認(rèn)價(jià)值,這樣的話,我是按報(bào)表凈資產(chǎn)還是按照評(píng)估價(jià)確認(rèn)轉(zhuǎn)讓計(jì)稅依據(jù)。該企業(yè)所得稅應(yīng)該如果計(jì)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(rùn)的情況下將法人股平價(jià)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(gè)自然人),現(xiàn)在稅務(wù)不認(rèn)可平價(jià)轉(zhuǎn),要求我做資產(chǎn)評(píng)估,那我評(píng)估的資產(chǎn)價(jià)值如果高于凈資產(chǎn),也是按凈資產(chǎn)計(jì)稅嗎?有沒有什么平價(jià)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(rùn)的情況下將法人股平價(jià)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(gè)自然人),現(xiàn)在稅務(wù)不認(rèn)可平價(jià)轉(zhuǎn),要求我做資產(chǎn)評(píng)估,那我評(píng)估的資產(chǎn)價(jià)值如果高于凈資產(chǎn),也是按凈資產(chǎn)計(jì)稅嗎?有沒有什么平價(jià)轉(zhuǎn)讓合理的依據(jù)
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2024 08/28 22:08
對(duì),主要是平價(jià)的話,這個(gè)風(fēng)險(xiǎn)有點(diǎn)太大了這個(gè)
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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(shí)因?yàn)槿谫Y才轉(zhuǎn)讓,并不是為了避稅,想著都是自己家?guī)讉€(gè)人,而且都沒有先分配利潤(rùn)再轉(zhuǎn),現(xiàn)在還有補(bǔ)救方法嗎
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2024 08/28 22:12
這個(gè)的話,現(xiàn)在是不是還有利潤(rùn)這個(gè)?
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2024 08/28 22:16
是的,只是沒轉(zhuǎn)讓時(shí)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(shí)候的報(bào)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(rùn),稅務(wù)不看現(xiàn)在的。
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2024 08/28 22:22
對(duì),可以分的,這個(gè)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(bào)表,只認(rèn)轉(zhuǎn)讓時(shí)候的,請(qǐng)問有什么應(yīng)對(duì)方法嗎?還麻煩問一下,那評(píng)估的作用是什么?如果評(píng)出來比凈資產(chǎn)低呢
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2024 08/28 22:30
評(píng)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(gè)評(píng)估報(bào)告,這個(gè)有
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2024 08/28 22:37
資產(chǎn)評(píng)估是對(duì)土地和房產(chǎn)進(jìn)行評(píng)估嗎?評(píng)估出來的資產(chǎn)的價(jià)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(jì)算應(yīng)交的企業(yè)所得稅?
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2024 08/28 22:38
嗯對(duì),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(jì)算過程列一下嗎?
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2024 08/29 07:53
轉(zhuǎn)讓價(jià)減去(評(píng)估價(jià)格?負(fù)債),這樣差額乘25%
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