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老師,集團(tuán)A的一個(gè)間接子公司D,關(guān)系是A控制b,b控制c,c控制D,現(xiàn)在D被無(wú)償轉(zhuǎn)讓給集團(tuán)A,成為集團(tuán)A的直接子公司,怎么做賬,abcd都是集團(tuán)內(nèi)的,謝謝!
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你好,稅務(wù)是做劃轉(zhuǎn)?
2024 05/27 10:28
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2024 05/27 10:32
嗯嗯,內(nèi)部無(wú)償轉(zhuǎn)讓股
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2024 05/27 10:35
子公司,和母公司分別怎么做賬務(wù)處理
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2024 05/27 10:36
如果要享受稅務(wù)優(yōu)惠,需要逐步劃轉(zhuǎn),不能跨層級(jí)劃轉(zhuǎn)
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2024 05/27 10:46
1.被投資方D
借:實(shí)收資本-c (實(shí)收資本賬目面價(jià)值)貸:實(shí)收資本-A (實(shí)收資本賬面價(jià)值)2.受讓方(借:長(zhǎng)期股權(quán)投資-D(D凈資產(chǎn)賬面價(jià)值)貸:資本公積。3.轉(zhuǎn)讓方(c) 借:資本公積
利潤(rùn)分配-未分配利潤(rùn)
貸:長(zhǎng)期股權(quán)投資
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2024 05/27 10:46
老師,這樣對(duì)嗎
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2024 05/27 10:58
如果劃轉(zhuǎn),不是這個(gè)分錄
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2024 05/27 11:01
那老師幫忙寫一下吧
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2024 05/27 11:50
你好,先c把d劃轉(zhuǎn)給b,b再劃轉(zhuǎn)給a,這樣才能享受稅收優(yōu)惠
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2024 05/27 12:18
老師,不明白,股權(quán)轉(zhuǎn)讓三方簽合同就行,與b有關(guān)系嗎,可以享受什么優(yōu)惠政策,有文件依據(jù)嗎
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2024 05/27 12:51
你可以參考財(cái)稅2014 109號(hào),專門做這個(gè)業(yè)務(wù)
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2024 05/27 13:37
好的,謝謝
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2024 05/27 15:00
老師,集團(tuán)內(nèi)部股權(quán)轉(zhuǎn)讓不屬于企業(yè)重組吧,一般性稅務(wù)處理和特殊性稅務(wù)處理的前提是企業(yè)重組
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2024 05/27 15:10
你好,集團(tuán)內(nèi)全資可以劃轉(zhuǎn)
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