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老師,所有者權(quán)益中的哪些項(xiàng)目可以轉(zhuǎn)增實(shí)收資本呢
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所有者權(quán)益中資本公積和盈余公積都可以轉(zhuǎn)增資本
2023 03/28 09:34
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2023 03/28 09:43
老師,未分配利潤(rùn)可以轉(zhuǎn)增資本嗎
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2023 03/28 09:47
“未分配利潤(rùn)可以轉(zhuǎn)增資本,但需要先分紅再轉(zhuǎn)增,即稅后利潤(rùn)才可以轉(zhuǎn)增資本。若股東為自然人個(gè)人,需先繳納20%的分紅個(gè)稅,若股東為獨(dú)立法人,屬于居民企業(yè)之間分紅的可以享受免稅政策。
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2023 03/28 10:09
老師,獨(dú)立法人是啥意思呢
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2023 03/28 10:10
獨(dú)立法人資格,是具有民事權(quán)利能力和民事行為能力,依法獨(dú)立享有民事權(quán)利和承擔(dān)民事義務(wù)的組織。
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