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蜂巢团队注册网址

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                                    蜂巢团队注册网址 >>税收实务>>税务规划蜂巢团队注册网址 >> 正文

                                    企业转让股权,如此操作可以节税百万

                                    2019-03-12 13:56:00 | 来源:税屋 | 作者:

                                      PUTONGDEQIYEHUIJIKANDAOZHEIGEWENTI,NAOHAIZHONGKENENGMASHANGJIUHUIXIANGQIGUQUANZHUANRANGSUODEDENGYUZHUANRANGJIAGEJIANQUGUQUANYUANZHI,YINCIXUYAOJIAONAQIYESUODESHUI=(1200-450)*0.25=187.5WANYUAN。

                                    蜂巢团队注册网址  ZHEIGEJISUANFANGFAWANQUANZUNXUNSHUIFAGUIDING,CUKANYIYANFEICHANGZHENGQUE。DANSHICONGQIYEJIAODULAIKAN,ZHEIZHENDESHIZUIYOUJIEMA?

                                      一、资本公积转增资本

                                      1、HUIJICHULI

                                      ANZHAO《GONGSIFA》DEGUIDING,FADINGGONGJIJIN(ZIBENGONGJIHEYINGYUGONGJI)ZUOWEIZIBENSHI,SUOLIUCUNDEGAIXIANGGONGJIJINBUDESHAOYUZHUANZENGQIANGONGSIZHUCEZIBENDE25%,JINGGUDONGDAHUIHUOLEISIJIGOUJUEYI,YONGZIBENGONGJIZHUANZENGZIBENSHI,YINGCHONGJIANZIBENGONGJI,TONGSHIANZHAOZHUANZENGQIANDESHISHOUZIBEN(HUOGUBEN)DEJIEGOUHUOBILI,JIANGZHUANZENGDEJINEJIRU“SHISHOUZIBEN”(HUOGUBEN)KEMUGESUOYOUZHEDEMINGXIFENLEIZHANG。HUIJIFENLURUXIA:

                                      JIE:ZIBENGONGJI

                                        DAI:SHISHOUZIBEN(GUBEN)

                                      2、SHUIWUZHENGCE

                                      (1)QIYESUODESHUI

                                    蜂巢团队注册网址  GENJU《GUOJIASHUIWUZONGJUGUANYUGUANCHELUOSHIQIYESUODESHUIFARUOGANSHUISHOUWENTIDETONGZHI》(GUOSHUIHAN[2010]79HAO)DISITIAO“BEITOUZIQIYEJIANGGUQUAN(PIAO)YIJIASUOXINGCHENGDEZIBENGONGJIZHUANWEIGUBENDE,BUZUOWEITOUZIFANGQIYEDEGUXI、HONGLISHOURU,TOUZIFANGQIYEYEBUDEZENGJIAGAIXIANGZHANGQITOUZIDEJISHUIJICHU”GUIDING,ZIBENYIJIAXINGCHENGDEZIBENGONGJISHUIWUSHANGBUQUERENSHOURU,ZIRANJIUBUJIAONAQIYESUODESHUI,DANGRANYEBUNENGZENGJIATOUZIFANGDEZHANGQIGUQUANTOUZIJISHUICHENGBEN。

                                      【ANLI】MOUGONGSIYIJIAFAXINGGUPIAOSHANGSHI,CHOUJIZIJIN5000WANYUAN,GUBEN3000WANYUAN,FAXINGFEIYONG1000WANYUAN,MUJIZIJINKOUCHUGUBENHEFAXINGFEIYONGHOUCHANSHENGZIBENGONGJI1000WANYUAN,NEIMEGENJUGUOSHUIHAN[2010]79HAOWENJIANGUIDING,GAI1000WANYUANZIBENGONGJIZAIYIHOUZHUANZENGZIBENSHI,BUZUOWEITOUZIFANGQIYEDEGUXI、HONGLISHOURU,TOUZIFANGBUXUYAOJIAONAQIYESUODESHUI。

                                    蜂巢团队注册网址  【ZHUYI】ANQIYEHUIJIZHUNZEGUIDINGYINGDANGJIRUZIBENGONGJI—QITAZIBENGONGJIBUFEN,ANGUIDINGSHIBUNENGZHUANZENGZIBENDE,RUOWEIFANGUIDINGZHUANZENGZHUCEZIBEN,XUBUJIAOQIYESUODESHUI。

                                      (2)GERENSUODESHUI

                                      《GUOJIASHUIWUZONGJUGUANYUGUFENZHIQIYEZHUANZENGGUBENHEPAIFAHONGGUZHENGMIANGERENSUODESHUIDETONGZHI》(GUOSHUIFA[1997]198HAO)GUIDING,GUFENZHIQIYEYONGZIBENGONGJIJINZHUANZENGGUBENBUSHUYUGUXI、HONGLIXINGZHIDEFENPEI,DUIGERENQUDEDEZHUANZENGGUBENSHUE,BUZUOWEIGERENSUODE,BUZHENGSHOUGERENSUODESHUI。

                                    蜂巢团队注册网址  LINGWAI,GENJU《GUOJIASHUIWUZONGJUGUANYUYUANCHENGSHIXINYONGSHEZAIZHUANZHIWEICHENGSHIHEZUOYINXINGGUOCHENGZHONGGERENGUZENGZHISUODEYINGNAGERENSUODESHUIDEPIFU》(GUOSHUIHAN[1998]289HAO)GUIDING,GUOSHUIFA[1997]198HAOWENJIANZHONGSUOSHUODE“ZIBENGONGJIJIN”SHIZHIGUFENZHIQIYEGUPIAOYIJIAFAXINGSHOURUSUOXINGCHENGDEZIBENGONGJIJIN。

                                    蜂巢团队注册网址  YINCI,GUPIAOYIJIAFAXINGCHANSHENGDEZIBENGONGJIZHUANZENGGUBEN,GERENGUDONGBUZUOWEIYINGSHUISUODEZHENGSHOUGERENSUODESHUI。ERYUCIBUXIANGFUHEDEQITAZIBENGONGJIJINZHUANZENGGUBEN,ZIRANRENGUDONGYINGDANGYIFAZHENGSHOUGERENSUODESHUI。

                                      二、盈余公积、未分配利润转增资本

                                      1、HUIJICHULI

                                    蜂巢团队注册网址  QIYEJIANGYINGYUGONGJIZHUANZENGZIBENSHI,BIXUJINGGUDONGDAHUIJUEYIPIZHUN。GENJU《GONGSIFA》DEGUIDING,YINGYUGONGJIZHUANWEIZIBENSHI,LIUCUNDEGAIXIANGGONGJIJINBUDESHAOYUZHUANZENGQIANGONGSIZHUCEZIBENDE25%;ZHANGWUCHULIWEI:

                                      JIE:YINGYUGONGJI

                                        DAI:SHISHOUZIBEN(GUBEN)

                                      2、SHUIWUZHENGCE

                                      (1)QIYESUODESHUI

                                      《GUOJIASHUIWUZONGJUGUANYUYINGYUGONGJIJINZHUANZENGZHUCEZIBENZHENGSHOUGERENSUODESHUIWENTIDEPIFU》(GUOSHUIHAN[1998]333HAO)GUIDING,GONGSIJIANGCONGSHUIHOULIRUNZHONGTIQUDEFADINGGONGJIJINHERENYIGONGJIJINZHUANZENGZHUCEZIBEN,SHIJISHANGSHIGAIGONGSIJIANGYINGYUGONGJIJINXIANGGUDONGFENPEILEGUXI、HONGLI,GUDONGZAIYIFENDEDEGUXI、HONGLIZENGJIAZHUCEZIBEN。

                                      TONGSHI,《GUOJIASHUIWUZONGJUGUANYUGUANCHELUOSHIQIYESUODESHUIFARUOGANSHUISHOUWENTIDETONGZHI》(GUOSHUIHAN[2010]79HAO)GUIDING,QIYEQUANYIXINGTOUZIQUDEGUXI、HONGLIDENGSHOURU,YINGYIBEITOUZIQIYEGUDONGHUIHUOGUDONGDAHUIZUOCHULIRUNFENPEIHUOZHUANGUJUEDINGDERIQI,QUEDINGSHOURUDESHIXIAN。

                                      (2)GERENSUODESHUI

                                      《GUOJIASHUIWUZONGJUGUANYUYINGYUGONGJIJINZHUANZENGZHUCEZIBENZHENGSHOUGERENSUODESHUIWENTIDEPIFU》(GUOSHUIHAN[1998]333HAO)GUIDING,QINGDAOLUBANGSHIYOUHUAGONGYOUXIANGONGSIJIANGCONGSHUIHOULIRUNZHONGTIQUDEFADINGGONGJIJINHERENYIGONGJIJINZHUANZENGZHUCEZIBEN,SHIJISHANGSHIGAIGONGSIJIANGYINGYUGONGJIJINXIANGGUDONGFENPEILEGUXI、HONGLI,GUDONGZAIYIFENDEDEGUXI、HONGLIZENGJIAZHUCEZIBEN。YINCI,YIJU《GUOJIASHUIWUZONGJUGUANYUGUFENZHIQIYEZHUANZENGGUBENHEPAIFAHONGGUZHENGMIANGERENSUODESHUIDETONGZHI》(GUOSHUIFA[1997]198HAO)JINGSHEN,DUISHUYUGERENGUDONGFENDEZAITOURUGONGSI(ZHUANZENGZHUCEZIBEN)DEBUFENYINGANZHAO“LIXI、GUXI、HONGLISUODE”XIANGMUZHENGSHOUGERENSUODESHUI,SHUIKUANYOUGUFENYOUXIANGONGSIZAIYOUGUANBUMENPIZHUNZENGZI、GONGSIGUDONGHUIJUEYITONGGUOHOUDAIKOUDAIJIAO。

                                      《GUOJIASHUIWUZONGJUGUANYUJINYIBUJIAQIANGGAOSHOURUZHEGERENSUODESHUIZHENGSHOUGUANLIDETONGZHI》(GUOSHUIFA[2010]54HAO)ZHICHU,JIAQIANGQIYEZHUANZENGZHUCEZIBENHEGUBENGUANLI,DUIYIWEIFENPEILIRUN、YINGYUGONGJIHECHUGUPIAOYIJIAFAXINGWAIDEQITAZIBENGONGJIZHUANZENGZHUCEZIBENHEGUBENDE,YAOANZHAO“LIXI、GUXI、HONGLISUODE”XIANGMU,YIJUXIANXINGZHENGCEGUIDINGJIZHENGGERENSUODESHUI。

                                    蜂巢团队注册网址  《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUJIANGGUOJIAZIZHUCHUANGXINSHIFANQUYOUGUANSHUISHOUSHIDIANZHENGCETUIGUANGDAOQUANGUOFANWEISHISHIDETONGZHI》(CAISHUI[2015]116HAO)GUIDING,GERENGUDONGHUODEZHUANZENGDEGUBEN,YINGANZHAO“LIXI、GUXI、HONGLISUODE”XIANGMU,SHIYONG20%SHUILVZHENGSHOUGERENSUODESHUI。TONGSHIGUIDING,ZI2016NIAN1YUE1RIQI,QUANGUOFANWEINEIDEZHONGXIAOGAOXINJISHUQIYEYIWEIFENPEILIRUN、YINGYUGONGJI、ZIBENGONGJIXIANGGERENGUDONGZHUANZENGGUBENSHI,GERENGUDONGYICIJIAONAGERENSUODESHUIQUEYOUKUNNANDE,KEGENJUSHIJIQINGKUANGZIXINGZHIDINGFENQIJIAOSHUIJIHUA,ZAIBUCHAOGUO5GEGONGLINIANDUNEI(HAN)FENQIJIAONA,BINGJIANGYOUGUANZILIAOBAOZHUGUANSHUIWUJIGUANBEIAN。

                                    蜂巢团队注册网址  《GUOJIASHUIWUZONGJUGUANYUGUQUANJIANGLIHEZHUANZENGGUBENGERENSUODESHUIZHENGGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2015NIANDI80HAO)JINYIBUGUIDING,FEISHANGSHIJIWEIZAIQUANGUOZHONGXIAOQIYEGUFENZHUANRANGXITONGGUAPAIDEZHONGXIAOGAOXINJISHUQIYEYIWEIFENPEILIRUN、YINGYUGONGJI、ZIBENGONGJIXIANGGERENGUDONGZHUANZENGGUBEN,BINGFUHECAISHUI[2015]116HAOWENJIANYOUGUANGUIDINGDE,NASHUIRENKEFENQIJIAONAGERENSUODESHUI;FEISHANGSHIJIWEIZAIQUANGUOZHONGXIAOQIYEGUFENZHUANRANGXITONGGUAPAIDEQITAQIYEZHUANZENGGUBEN,YINGJISHIDAIKOUDAIJIAOGERENSUODESHUI。

                                    蜂巢团队注册网址  《GUQUANZHUANRANGSUODEGERENSUODESHUIGUANLIBANFA(SHIXING)》(GUOJIASHUIWUZONGJUGONGGAO2014NIANDI67HAO)DI15TIAOYEMINGQUE,BEITOUZIQIYEYIZIBENGONGJI、YINGYUGONGJI、WEIFENPEILIRUNZHUANZENGGUBEN,GERENGUDONGYIYIFAJIAONAGERENSUODESHUIDE,YIZHUANZENGEHEXIANGGUANSHUIFEIZHIHEQUERENQIXINZHUANZENGGUBENDEGUQUANYUANZHI。

                                      三、盈余公积(未分配利润)转增资本的企税筹划思路

                                    蜂巢团队注册网址  BEITOUZIQIYEJIANGWEIFENPEILIRUNHUOZHECONGSHUIHOULIRUNZHONGTIQUDEYINGYUGONGJIJINZHUANZENGGUBEN,KEYIFENJIEWEILIANGBU:DIYIBU,GAIBEITOUZIQIYEJIANGWEIFENPEILIRUNHUOYINGYUGONGJIJINXIANGGUDONGFENPEILEGUXI、HONGLI;DIERBU,GUDONGZAIYIFENDEDEGUXI、HONGLIJINXINGTOUZI,ZENGJIAGUBEN。

                                    蜂巢团队注册网址  GUDONGFENDEDEGUXI、HONGLISHOURU,FUHETIAOJIANDEKEYIMIANZHENGQIYESUODESHUI。GUDONGYIFENDEDEGUXI、HONGLIJINXINGTOUZI,GAIBUFENYINGGAIZUOWEITOUZIZICHANDELISHICHENGBEN,JIRUGUQUANDEJISHUIJICHU。

                                      YINCI,RUGUOQIYEZAIZHUANRANGGUQUANQIAN,YUBEITOUZIQIYEXIESHANGYIYINGYUGONGJIHEWEIFENPEILIRUNZHUANZENGGUBEN,KEYIZENGJIAGUQUANDEYUANZHI,CONGERSHAOJIAONAQIYESUODESHUI。

                                    蜂巢团队注册网址  HUIDAOBENWENKAITOUDENEIGEWENTI,GENJUSHANGSHUZHENGCE,WOMENKEYIXIANYONGYINGYUGONGJIHEWEIFENPEILIRUNZENGJIAZHUCEZIBEN,ZHIHOUJIAGONGSIYI1200WANDEJIAGEZHUANRANGGUQUAN。JUTIFANGANRUXIA:

                                      YINGYUGONGJIZHUANZENGZIBENHOU,LIUCUNBUFENBUDEDIYUZHUCEZIBENDE25%,KEZHUANZENGYINGYUZIBEN=1000-450/0.3*0.25=625WANYUAN,WEIFENPEILIRUN1500WANKEQUANBUZHUANZENG。

                                    蜂巢团队注册网址  BINGGONGSIGONGZHUANZENGZIBEN=625+1500=2125WANYUAN,JIAGONGSIKEANCHIGUBILIZENGJIAGUQUANYUANZHI=2125*0.3=637.5WANYUAN。

                                      GUQUANZHUANRANGSUODE=1200-450-637.5=112.5WANYUAN,YINGJIAONAQIYESUODESHUI=(1200-450-637.5)*25%=28.125WANYUAN。

                                      JINGNASHUICHOUHUAHOU,KEYISHAOJIAOQIYESUODESHUI=187.5-28.125=159.375WANYUAN。

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