1. Tax-related analysis of unrealized registered capital Although the company law of our country stipulates the subscription and cancellation system of registered capital, which makes it possible for one yuan to set up a company from fantasy, the timely and full payment of capital contribution is still the fundamental legal and commercial business of company shareholders. One of the direct consequences of the violation of this obligation by registered companies in Chengdu High-tech Zone has greatly increased the risk of tax withholding. According to the law, "Where an enterprise investor fails to pay its capital due within the prescribed time limit, the interest incurred by the enterprise on its external borrowing is equivalent to the interest accrued from the difference between the actual capital paid by the investor and the capital due within the prescribed time limit. It is not a reasonable expenditure of the enterprise and should be borne by the enterprise investor and shall not be deducted from the calculation of the taxable income of the enterprise." "
II. Analysis of Tax-related Issues of Non-monetary Assets Investment
According to the company law of our country, shareholders can use material objects, intellectual property rights, land use rights and other non-monetary wealth that can be valued in money and transferred according to law to make capital contributions, and the company law also abolishes the restrictions on the amount and proportion of non-monetary wealth contributions. In view of this, individual shareholders of some small and medium-sized companies often increase the proportion of non-monetary assets in their initial establishment, so as to relieve the pressure of monetary capital investment, and can obtain higher amortization or depreciation in the future operation of the company in order to reduce the tax burden of enterprise income tax.
However, according to the rules of our tax law, individual non-monetary assets investment should be synthesized into two items: transfer of non-monetary assets and equity investment. The income from individual transfer of non-monetary assets should be calculated and paid according to the "wealth transfer income" item. If the taxpayer has difficulty in one-time tax payment, he may reasonably affirm the plan of payment by stages and report it to the competent tax authorities for the record. After the occurrence of the above taxable acts, he shall not pay the individual income tax by stages within (including) five calendar years.
三、估值不当的定向增资涉税问题剖析 众人拾柴火焰高，公司的运营开展离不开全体股东的共同努力和战略投资者的资本投入。但原股东若对公司净资产溢价估值不当，在定向增资中常常会给本身带来额外的税负本钱。以笔者近期办理的一同定向增资为例，原股东提出定向增资的三个准绳：*、本次定向增资原股东不再继续出资；第二、定向增资后原股东持股比例不按出资数额与公司注册资本的比值计算，而是按股东之间商定的固定比值填报；第三、本次增资额全部计入公司注册资本。假如依照上述准绳定向增资，将会招致公司章程中股东出资数额与持股比例不匹配，而无法停止公司注册资本的工商注销。 认缴制对企业来说既是机遇又是应战，这请求公司股东对注册资本要有正确的认识，并采取恰当的举措
Third, the analysis of tax-related problems of directional capital increase with improper valuation; the company's operation is inseparable from the joint efforts of all shareholders and the capital investment of strategic investors. However, if the original shareholders misvalue the premium of the company's net assets, they often bring extra tax costs to themselves in the directional capital increase. Taking the same directional capital increase recently handled by the author as an example, the original shareholders put forward three criteria for directional capital increase: *, the original shareholders of this directional capital increase no longer continue to invest; secondly, after the directional capital increase, the proportion of the original shareholders'shareholding is not calculated by the ratio of the amount of capital contribution to the registered capital of the company, but by the fixed ratio agreed between shareholders; thirdly, the total amount of capital increase is included in the company registration. Capital. If the capital increase is directed according to the above criteria, it will lead to the mismatch between the amount of shareholders'capital contribution and the proportion of shareholdings in the articles of association, and the cancellation of the registered capital of the company by industry and Commerce cannot be stopped. The subscription system is both an opportunity and a challenge for enterprises, which requires shareholders to have a correct understanding of registered capital and take appropriate measures.
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