问题已解决
老師!您好!我想問(wèn)一下企業(yè)破產(chǎn)清算所得稅稅率是多少?
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執(zhí)行的是平時(shí)的所得稅稅率
2024 07/07 22:42
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2024 07/07 22:42
如果是小微就是5,不是就是25?
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2024 07/08 06:06
是的
可以選擇稅額減免的
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2024 07/08 10:54
老師,轉(zhuǎn)讓股權(quán)的時(shí)候,股權(quán)原值指的是哪方面
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2024 07/08 10:58
原值就是取得股權(quán)支付的金額
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2024 07/08 11:09
老師,沒(méi)有實(shí)際投資,股權(quán)原值就是0嗎?如果經(jīng)營(yíng)中還出現(xiàn)虧損,股權(quán)原值怎么算?
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2024 07/08 11:09
沒(méi)有實(shí)際投資,股權(quán)原值就是0嗎?【是的】如果經(jīng)營(yíng)中還出現(xiàn)虧損,股權(quán)原值怎么算?【虧損是被投資單位股權(quán)的價(jià)值,影響的是出售的評(píng)估價(jià),不影響股權(quán)的原值】
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2024 07/08 11:11
老師,如果該股東的股權(quán)賣5000塊錢,實(shí)際沒(méi)出資,經(jīng)營(yíng)中付了1年租金3萬(wàn),那么個(gè)人股權(quán)轉(zhuǎn)讓的所得稅怎么算?
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2024 07/08 11:14
如果該股東的股權(quán)賣5000塊錢,實(shí)際沒(méi)出資,經(jīng)營(yíng)中付了1年租金3萬(wàn),那么個(gè)人股權(quán)轉(zhuǎn)讓的所得稅怎么算?
【回復(fù),賣5000屬于轉(zhuǎn)讓收入,沒(méi)有出資,沒(méi)有轉(zhuǎn)讓成本,經(jīng)營(yíng)中的支付不屬于股權(quán)的取得成本,不允許扣除】
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2024 07/08 11:17
老師!你說(shuō)的有文件嗎?感覺(jué)你太專業(yè)了
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2024 07/08 11:30
(一)以現(xiàn)金出資方式取得的股權(quán),按照實(shí)際支付的價(jià)款與取得股權(quán)直接相關(guān)的合理稅費(fèi)之和確認(rèn)股權(quán)原值;
(二)以非貨幣性資產(chǎn)出資方式取得的股權(quán),按照稅務(wù)機(jī)關(guān)認(rèn)可或核定的投資入股時(shí)非貨幣性資產(chǎn)價(jià)格與取得股權(quán)直接相關(guān)的合理稅費(fèi)之和確認(rèn)股權(quán)原值;
(三)通過(guò)無(wú)償讓渡方式取得股權(quán),具備本辦法第十三條第二項(xiàng)所列情形的,按取得股權(quán)發(fā)生的合理稅費(fèi)與原持有人的股權(quán)原值之和確認(rèn)股權(quán)原值;
(四)被投資企業(yè)以資本公積、盈余公積、未分配利潤(rùn)轉(zhuǎn)增股本,個(gè)人股東已依法繳納個(gè)人所得稅的,以轉(zhuǎn)增額和相關(guān)稅費(fèi)之和確認(rèn)其新轉(zhuǎn)增股本的股權(quán)原值;
(五)除以上情形外,由主管稅務(wù)機(jī)關(guān)按照避免重復(fù)征收個(gè)人所得稅的原則合理確認(rèn)股權(quán)原值。
文件:國(guó)家稅務(wù)總局公告2014年第67號(hào):《股權(quán)轉(zhuǎn)讓所得個(gè)人所得稅管理辦法(試行)》
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