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'{fenzhan} 股权转让如何计算股权原值'

'2295'

''

'{fenzhan} 股权转让如何计算股权原值　　股权转让的股权原值计算方式如下：　　1.以现金出资方式取得的股权，按照实际支付的价款与取得股权直接相关的合理税费之和确认股权原值。　　2.以非货币性资产出资方式取得的股权，按照税务机关认可或核定的投资入股时非货币性资产价格与取得股权直接相关的合理税费之和确认股权原值。　　3.通过无偿让渡方式取得股权，具备规定情形的，按取得股权发生的合理税费与原持有人'

'26'

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'58lecaihui'

'9'

'/index.php?s=fenzhan&c=show&id=3068'

'0'

'0'

'36.21.69.104-10467'

'2024-02-14 10:49:19'

'2024-02-14 10:49:39'

'0'

'<p>{fenzhan} 股权转让如何计算股权原值</p><p>　　股权转让的股权原值计算方式如下：</p><p><img src="http://www.58lecaihui.com/uploadfile/202402/a59930dde410d2f.jpeg" title="6cc601f8-8954-45cb-98d3-4c99af38a614.jpg" alt="6cc601f8-8954-45cb-98d3-4c99af38a614.jpg" style="width: 100%;"><br></p><p>　　1.以现金出资方式取得的股权，按照实际支付的价款与取得股权直接相关的合理税费之和确认股权原值。</p><p><br></p><p>　　2.以非货币性资产出资方式取得的股权，按照税务机关认可或核定的投资入股时非货币性资产价格与取得股权直接相关的合理税费之和确认股权原值。</p><p><br></p><p>　　3.通过无偿让渡方式取得股权，具备规定情形的，按取得股权发生的合理税费与原持有人的股权原值之和确认股权原值。</p><p><br></p><p>　　4.被投资企业以资本公积、盈余公积、未分配利润转增股本，个人股东已依法缴纳个人所得税的，以转增额和相关税费之和确认其新转增股本的股权原值。</p><p><br></p><p>　　5.除以上情形外，由主管税务机关按照避免重复征收个人所得税的原则合理确认股权原值。</p><p><br></p><p>　　在会计处理上，股权转让的会计分录为：借：实收资本–原股东，贷：实收资本–新股东。如果股权转让款项不通过公司账户，则需要按照以下的分录入账：当新股东交款时，借：现金（或银行存款），贷：其他应付款–代收股权转让款；当支付原股东时，借：其他应付款–代收股权转让款，贷：现金（或银行存款）。</p><p><br></p><p>　　需要注意的是，股权转让的税收处理涉及到个人所得税和企业所得税等方面，具体操作时需要结合相关税收法规进行处理。同时，在进行股权转让时，还需要注意遵守相关的法律法规和监管要求，确保合法合规。</p><p><br></p><p>　　以上信息仅供参考，如有需要，建议咨询专业人士或查阅相关法律法规。</p>'

'1707878959'

'1707878979'

''

''

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  'catid' => '34',
  'title' => '{fenzhan}土增税预缴计税依据',
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  'thumb' => '2297',
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  'description' => '{fenzhan}一般纳税人怎么开普票　　一般纳税人可以自行开具普通发票（普票）用于报销、抵扣税款或进行其他用途。具体操作流程如下：　　1.确定纳税身份：首先需要判断自己是否为一般纳税人，根据《中华人民共和国增值税暂行条例》规定，只有从事货物生产、批发或零售业务且会计核算健全的单位和个人才能成为一般纳税人。　　2.选择发票类型：一般纳税人可以选择使用增值税专用发票（专票）或者增值税普通发票（普票）',
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'泉州 股权转让如何计算股权原值_【乐财汇】'

''

'泉州 股权转让如何计算股权原值　　股权转让的股权原值计算方式如下：　　1.以现金出资方式取得的股权，按照实际支付的价款与取得股权直接相关的合理税费之和确认股权原值。　　2.以非货币性资产出资方式取得的股权，按照税务机关认可或核定的投资入股时非货币性资产价格与取得股权直接相关的合理税费之和确认股权原值。　　3.通过无偿让渡方式取得股权，具备规定情形的，按取得股权发生的合理税费与原持有人'

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