资本公积课税问题探讨（Discussion on Taxation of capital reserve）.docVIP

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资本公积课税问题探讨（Discussion on Taxation of capital reserve）.doc

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资本公积课税问题探讨（Discussion on Taxation of capital reserve）

资本公积课税问题探讨（Discussion on Taxation of capital reserve） Capital reserve is an integral part of owners equity, which usually leads to the increase of net assets. General? Included in capital reserve projects directly increase the net assets of the enterprise? No corporate income tax? But with the increasing complexity of economic activities, business diversity? Capital reserve and play the role of the regulator and the profit of capital reserve? Whether tax problems are also exposed. I. The enterprise income tax shall not be levied According to the provisions of the enterprise accounting system 82? Capital reserve includes capital (stock) premium, accept cash donations, grants, into the translation differences of foreign currency capital and other capital reserve, ready to accept donations of non cash assets and equity investment preparation. Chinas current tax law stipulates that the premium of capital (share capital), the acceptance of cash donations, the transfer of funds, the difference of foreign currency capital translation and other capital reserves shall be non taxable items. In addition to funding received from the national enterprises? Incoming special appropriations for technical renovation project, technical research is completed according to the provisions of the capital reserve into?? should be transferred to the amount recorded? Clear exemption from income tax tax regulations? The remaining items and to further standardize the accounting treatment. 1, capital (equity) premium. Is capital premium part of the original capital invested by investors? Is not treated as corporate income and is not levied on income tax?. However, the capital (equity) premium is not levied on the income tax, and the laws and regulations do not have explicit tax exemption regulations. The portion of a company that issues more than its par value is a capital reserve. This surplus can also be used for new shares. It is not the income of the company. It is the original capital of th