资本公积盈余公积未分配利润转增资本的相关问题

资本公积盈余公积未分配利润转增资本的相关问题 公司增加注册资本主要有两种途径:一是吸收外来新资本～包括增加新股东或者公司原股东追加投资,二是用资本公积、盈余公积转增资本或者未分配利润转增资本。本文通过借鉴前人的研究成果～主要介绍资本公积、盈余公积转增资本或者未分配利润转增资本～供学习交流之用。 一、 资本公积转增资本 ,一, 资本公积概述 资本公积是指企业在经营过程中由于接受捐赠、 股本溢价 以及法定财产重估增值等原因所形成的公积金。资本公积是与企业收益无关而与资本相关的贷项。我国 会计准则 所规定的可计入资本公积的贷项有四个内容: 资本溢价 、股本溢价、其他资本公积、资产评估增值、捐赠资本和资本折算差额。 1(资本,或股本,溢价。资本溢价是指投资者缴付企业的出资outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 额大于其在企业 注册资本 中所拥有份额的数额。股本溢价是指股份有限公司溢价发行股票时实际收到的款项超过股票面值总额的数额。 2(接受捐赠非现金资产准备。是指企业因接受非现金资产捐赠而增加的资本公积。接受捐赠资产是外部单位或个人赠与企业的资产。 3( 股权投资准备 。是指企业对被投资单位的长期股权投资采用权益法核算时～因被投资单位接受捐赠等原因增加资本公积～从而导致投资企业按其持股比例或投资比例计算而增加的资本公积。 4( 拨款转入 。是指企业收到国家拨入的专门用于技术改造、技术研究等的拨款项目完成后～按规定转入资本公积的部分。 5(外币资本折算差额。是指企业接受外币资本投资因所采用的汇率不同而产生的资本折算差额时～在收到外币资本日的市场汇率与投资或约定的外币折算汇率不一致的情况下～按收到外币资本日的市场汇率折算为资产入账的价值～与按照约定汇率折算为 实收资本 入账的价值的差额。 6( 关联交易差价 。是指上市公司与关联方之间显失公允的关联交易所形成的差价。 7(其他资本公积。是指除上述各项资本公积以外所形成的资本公积～以及从资本公积各准备项目转入的金额。 根据《企业会计》第82条规定～资本公积各准备项目不能转增资本,股本,。准备项目包括接受非现金资产捐赠准备、资产评估增值、股权投资准备三项。另根据财政部关于印发《关联方之间outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 出售资产等有关会计处理问题暂行规定》的 ,财会[2001]64号,～关联交易差价也不得用于转增资本。除上述外～资本溢价、接受现金捐赠、拨款转入、外币资本折算差额、其他资本公积均可用于转增资本。 , 二 ,企业转增资本的涉税 1(股东为自然人时: 根据《国家税务总局关于股份制企业转增股本和派发红股征免个人所得税的通知》国税发[1997]198号～股份制企业用资本公积金转增股本不属于股息、红利性质的分配～对个人取得的转增股本数额～不作为个人所得～不征收个人所得税。 需要注意的是～根据《国家税务总局关于原城市信用社在转制为城市合作银行过程中个人股增值所得应纳个人所得税的批复》国税函[1998]第289号 ～198号文中所说的 “资本公积金”是指股份制企业股票溢价发行收入所形成的资本公积金。将此转增股本由个人取得的数额～不作为应税所得征收个人所得税。而与此不相符合的其他资本公积金分配个人所得部分～应当依法征收个人所得税 。 因此～除资本溢价外～其他的如接受现金捐赠、拨款转入、外币资本折算差额、其他资本公积转增资本时应当按“利息、股息、红利所得”项目计征个人所得税。 2(法人股东时 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 《国家税务总局关于企业股权投资业务若干所得税问题的通知》国税„2000?118号强调“除另有规定者外～不论企业会计账务中对投资采取何种方法核算～被投资企业会计账务上实际做利润分配处理,包括以盈余公积和未分配利润转增资本,时～投资方企业应确认投资所得的实现。” 这里～虽然没有规定用资本公积转增利润需要做纳税处理～实际上资本公积转增资本本质上也是股权权益的收回～因为清算时候～只有实收资本和部分来源于股东本身投入的项目,如股本溢价、资本溢价,是不纳入清算收入的。同时～国税发[2000]118号文也提到“企业从被投资企业分配取得的非货币性资产～除股票外～均应按有关资产的公允价值确定投资所得。企业取得的股票～按股票票面价值确定投资所得。”～以资本公积,资本溢价以及不能用于转增的项目除外,转增资本～实质上与用盈余公积、未分配利润转增资本并无不同～也应视为“从被投资企业分配取得的非货币性资产”～所以理应计入投资所得。企业按118号文规定以取得的股票票面价值计入投资所得后～将来股权转让时也可以作为投资的计税成本予以扣除 。 二、盈余公积转增资本 ,一,盈余公积概述 盈余公积是指企业按照规定从净利润中提取的各种积累资金。盈outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 余公积根据其用途不同分为 公益金 和一般盈余公积两类。 公益金专门用于 公司 职工福利设施的支出～如购建职工宿舍、托儿所、理发室等方面的支出。 2005年《公司法》取消了提取公益金的强制性要求。 在现行公司法制度下～ 一般盈余公积分为两种:一是 法定公积 金 。 公司 的法定公积 金 按照税后利润的10,提取～法定公积 金 累计额已达 注册资本 的50,时可以不再提取。二是 任意 公积金 。任意公积 金 主要是 公司 按照 股东大会 的决议提取。法定公积 金 和任意公积 金 的区别就在于其各自 计提 的依据不同。前者以国家的法律或 行政规章 为依据提取,后者则由 公司 自行决定提取。 盈余公积的 作用主要包括以下几种:,1,弥补亏损,,2,扩大公司生产经营,,3,增加公司资本。值得注意的是～法定公积金转增资本时～所留存的该项公积金不得少于转增前公司注册资本的25%。 ,二, 盈余公积金转增资本 涉 税分析 根据国家税务总局《关于股份制企业转增股本和派发红股征免个人所得税的通知》,国税发,1997,198号,规定: 股份制企业用盈余公积金派发红股属于股息、红利性质的分配～outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 对个人取得的红股数额～应作为个人所得征税。同时～根据国家税务总局《关于盈余公积金转增注册资本征收个人所得税问题的批复》,国税函,1998,333号,～公司将从税后利润中提取的法定公积金和任意公积金转增注册资本～实际上是该公司将盈余公积金向股东分配了股息、红利～股东再以分得的股息、红利增加注册资本。因此～对属于个人股东分得并再投入公司,转增注册资本,的部分应按照"利息、股息、红利所得"项目征收个人所得税。 《国家税务总局关于企业股权投资业务若干所得税问题的通知》国税„2000?118号强调“除另有规定者外～不论企业会计账务中对投资采取何种方法核算～被投资企业会计账务上实际做利润分配处理,包括以盈余公积和未分配利润转增资本,时～投资方企业应确认投资所得的实现。 从上述规定可以得出～公司以盈余公积转增资本～然后向法人股东配股～法人股东在会计上应做利润分配处理～对其所得征收企业所得税。 三、未分配利润转增资本 ,一,未分配利润概述 未分配利润是企业未作分配的利润。它在以后年度可继续进行分配～在未进行分配之前～属于 所有者权益 的组成部分。从数量上来outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 看～未分配利润是期初未分配利润加上本期实现的 净利润 ～减去提取的各种盈余公积和分出的利润后的余额。 未分配利润有两层含义:一是留待以后年度处理的利润,二是未指明特定用途的利润。相对于所有者权益的其他部分来说～企业对于未分配利润的使用有较大的自主权。 企业当年实现的利润总额在交完所得税后～其净利润可按以下顺序进行分配 : 1 (弥补以前年度亏损, 2 (提取法定公积 金 , 3 (提取任意公积 金 , 4 (分配优先股股利, 5 (分配普通股股利。 最后剩下的就是年终未分配利润。年末结转后的“利润分配——未分配利润”账户的贷方期末余额反映累计的未分配利润～借方期末余额反映累计的未弥补亏损。 ,二,未分配利润 转增资本 涉 税分析 《国家税务总局关于企业股权投资业务若干所得税问题的通知》outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz 国税发„2000?118号强调“除另有规定者外～不论企业会计账务中 对投资采取何种方法核算～被投资企业会计账务上实际做利润分配处 理,包括以盈余公积和未分配利润转增资本,时～投资方企业应确认 投资所得的实现。” 因此～未分配利润转增资本应视同利润分配～缴纳个税和企业 所得税。 outside network voice medical floor 285 45 120 322 10 339 14 277 13 145 5 23 11 3 5 3 rehabilitation floor 44 3 10 18 5 28 5 2 6 3 66 1 52 1 0 70 18 0 72 0, 26, 2nd floor 20-59, East on the 1th floor 3 54 58 4 58 4 4 4 1th Lou-Lou 79 1 52 54 0 26 22 6 4-West building, 1th floor 53 23 36 80 2 80 2 5 1 Intranet total medical floor 1394 rehabilitation floor 234 1th, floor 562 2nd, floor 0 intranet total: 2190 outside network total medical floor 103 rehabilitation floor 18 1th, floor 70 2nd, floor 162 outside network total: 352 voice total medical floor 435 rehabilitation floor 120 1th, floor 435 2nd, floor 46 voice total: 1036 notes: indoor mobile communications cover system mobile communications cover system meet in rehabilitation center for normal mobile communications of requirements. Indoor mobile communication coverage system coverage range and signal power should ensure that the normal use of medical equipment and patient safety ... Cable TV systems as an important part of the rehabilitation centre electronic system for receiving international/domestic economic, trade, financial, information, culture and entertainment meet Center, nursing units, waiting for use in public areas. Cable systems as an integral part of the building intelligent systems, 860MHZ adjacent-channel design of bidirectional HFC network transmission mode. For city cable TV signal and Internet value-added services (videoconference) teletext and sound signals to provide a broadband distribution and interactive information delivery platform. From municipal cable TV operators a single optical fiber cable TV signal source to the medical floor information center front-end receiver. TV signal leads to first floor of weak hospital other monomers CATV box. Transmission main TV system coaxial cable, to user terminal branch line with SYWV-75-5-4P-coaxial cable, is wearing a metal pipe in the ceiling, floor and wall installation. The splitter and amplifiers installed in weak current shaft or the ceiling of the corridor. According to 860MHz