企业注销清算所得税纳税筹划（Tax planning for enterprises cancellation and settlement of income tax）.docVIP

企业注销清算所得税纳税筹划（Tax planning for enterprises cancellation and settlement of income tax） 1页 纳税筹划纳税类 企业注销清算所得税纳税筹划 张金蓉李伟毅 清算所得是指企业的全部资产可变现价值或者交易计算的部分应确认为股息所得剩余资产减去股息所得后 ，； 价格减去资产净值清算费用以及相关税费等后的余额的余额超过或低于股东投资成本的部分应确认为股东 。，， 企业所得税法第五十三条第五十五条和企业所得税的投资转让所得或损失被清算企业的股东从被清算企业 《》、《。 法实施条例第十一条对企业所得税清算中涉及的事项做分得的资产应按可变现价值或实际交易价格确定计税基 》 出了统领性的规定财政部国家税务总局关于企业清算础 ，《、。 业务企业所得税处理若干问题的通知财税号个人股息所得被清算企业累计未分配利润和累计 》（[ 2009 ] 60）：1。。 对企业清算范围企业清算所得税处理范围清算所得的盈余公积中按该股东所占股份比例计算的部分按利息 、、、 “ 计算等具体问题进行了明确规定关于印发企业清算所股息红利所得缴纳个人所得税投资资产转让所得或 。《〈、”。2。 得税申报表的通知国税函号发布了企业清损失投资转让所得或损失剩余资产股息所得股东投 》（[ 2009 ] 388），。 Basic liquidation expenses, related taxes and fees, debts, profits and losses - +.. At the corporate level, the enterprise shall show its liquidation income during the period of its liquidation according to the balance sheet of the special equipment trading company when the investment is terminated (1). 1., B The basic tax rate of enterprise income tax is calculated, and the enterprise income tax is calculated as follows: 1 million yuan (:): Liquidation income payable income tax liquidation income basic tax rate of enterprises = x (25%). Ending of assets, liabilities and final number of owners equity In the calculation of income tax business income after liquidation shall be in accordance with the law. , Current assets 6000 current liabilities 1000 Where the term of liquidation is stipulated as a tax year, the cancellation of the business registration shall be made . , Among them, money, funds, short-term borrowing : 6000:1000 The former tax authorities shall apply for income tax returns ,. Long term investment 0 long-term liabilities 0 The accumulated undistributed profits and accumulative total of the enterprises dividend income and the enterprise being liquidated : 1. Fixed assets 0 owners equity 5000 In the surplus reserve, the portion calculated according to the proportion of the share held by the shareholder shall be exempted from the enterprise Other assets, in which paid in capital 0:2000