资本公积、盈余公积、未分配利润转增注册资本缴税问题的分析[1]

资本公积、盈余公积、未分配利润转增注册资本缴税问题的分析[1] 资本公积、盈余公积、未分配利润转增注册资本缴税问题的分析 一、资本公积转增注册资本缴税问题分析 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(国税发【1997】198号)。 上述“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(国税【1998】289号)。 另外，根据《四川省地方税务局关于对企业资产评估增值转增资本征收个人所得税问题的批复》(川地税函〔2003〕205号){凡承担有限责任的企业(含有限责任公司和股份有限公司)，对评估增值的资产，通过资产公积转增个人实收资本，根据国税发〔1997〕198号和国税函〔1998〕289号的相关规定，按照“利息、股息、红利所得”项目征收个人所得税，其税款在实施转赠后由企业按规定代扣代缴。}可以推出，四川省地税局认为，国税发【1997】198号文中的“股份制企业”是指包括有限责任公司和股份有限公司在内的企业法人。有限公司资本公积转增注册资本符合规定的，也可不缴纳所得税。 二、盈余公积转增注册资本 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，对个人取得的红股数额，应作为个人所得征税(国税发,1997,198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 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 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。(国税函,1998,333号) 集体所有制企业改制为股份制企业，将历年积累的盈余公积金的一部分，以职工原始投入资金及投入时间按比例用股票形式分配给职工，增加职工个人股本，实际是企业以红股的形式分配股息和红利，不属于国税发[2000]60号文件规定的资产量化，不能暂缓征收个人所得税。(国税函[2000]539号) 三、未分配利润转增注册资本 (一)法人股东缴纳所得税的规定 根据《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》国税发〔2000〕118号规定，“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”。“凡投资方企业适用的所得税税率高于被投资企业适用的所得税税率的，除国家税收法规规定的定期减税、免税优惠以外，其取得的投资所得应按规定还原为税前收益后，并入投资企业的应纳税所得额，依法补缴企业所得税。” (二)自然人股东缴纳所得税的依据 目前，国家税务总局对未分配利润转增注册资本，自然人股东是否需要缴纳个人所得税的问题，并未直接作出明确的规定。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 但根据以下几点参考(尤其是按照第1、2点国税发[2008]118号文的税务处理标准)，我均认为未分配利润转增注册资本应视同利润分配，缴纳所得税: 1、根据安徽省地税局网站“纳税服务—税务咨询”的“回复内容”，“未分配利润转增资本个人所得税——《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，缴纳个人所得税和企业所得税。 2、四川省国税局网站2008年12月31日披露的文章“确认股权投资所得注意税收与会计规定差异”认为:对于被投资企业以盈余公积和未分配利润转增资本(包括股份有限公司转增股本)(以下简称转增资本)的行为，投资企业在会计上通常不确认投资收益，而在税收上却将转增资本行为分解为被投资企业分配利润和投资企业再投资两项经济业务进行所得税处理。作为投资企业在被投资企业转增资本时应视同取得投资所得，并入当期纳税所得按照有关规定计征企业所得税。按照上述认定标准(税收上将未分配利润转增资本行为分解为被投资企业分配利润和投资企业再投资两项经济业务进行所得税处理)，自然人股东在未分配利润转增股本时应当缴纳个人所得税。 3、达州渠县地税局“政策解读-纳税实务——未分配利润转增资本视股东性质缴纳所得税”一文认为:股东为个人，且为居民纳税人 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 的，未分配利润转增资本，属于股息、红利性质的分配，对个人股东征税。政策依据是国税发【1997】198号。 4、根据2009年5月20日《江苏省地方税务局关于资本公积等转增实收资本征收个人所得税问题的批复》(苏地税函[2009]132号)规定，“对企业将上述资本公积、盈余公积及未分配利润向个人投资者转增实收资本，应当按“利息、股息、红利所得”征收个人所得税。” 另外， 1、根据《公司法》第169条规定，法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。 2、根据《中国注册会计师审验准则第1602号——验资》第14条规定，以净资产折合实收资本的，或以资本公积、盈余公积、未分配利润转增注册资本及实收资本的，应当在审计的基础上按照国家有关规定审验其价值。因此，在验资前，会计师应先进行审计。 资本公积转增资本哪些情况要缴税 2011-10-21 14:48 徐永国 【大 中 小】【打印】【我要纠错】 在企业财务处理中，资本公积转增资本的情况比较常见，由于形成资本公积的情形很多，并不是所有的资本公积都可以转增资本，到底哪些资本公积可以转增资本，哪些又不能转增,资本公积转增资本是否 需要纳税, 资本溢价转增资本免缴企业所得税 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 根据《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》(国税函[2010]79号)第四条规定:“被投资企业将股权(票)溢价所形成的资本公积转为股本的，不作为投资方企业的股息、红利收入，投资方企业也不得增加该项长期投资的计税基础”，资本溢价形成的资本公积转为股本税务上不确认收 入，自然就不缴纳企业所得税，当然也不能增加投资方的长期股权投资计税成本。 例如:某公司溢价发行股票上市，筹集资金5000万元，股本3000万元，发行费用1000万元，募集资金扣除股本和发行费用后产生资本公积1000万元，那么根据国税函[2010]79号文件规定，该1000万元资本公积在以后转增资本时，不作为投资方企业的股息、红利收入，投资方不需要缴纳企业所得税。 不能转增资本的资本公积若转增需缴企业所得税 《企业所得税法实施条例》第五十六条规定:“企业的各项资产，包括固定资产、生物资产、无形资产、长期待摊费用、投资资产、存货等，以历史成本为计税基础。前款所称历史成本，是指企业取得该项资产时实际发生的支出。企业持有各项资产期间资产增值或者减值，除国务院财政、税务主管部门规定可以确认损益外，不得调整该资产的计税基础”，可见资产持有期间产生的增值属于“未实现收益”，只是由于会计计量需要，将其增值部分暂时计入了资本公积，不确认损益，也不增加计税基础，增值部分待资产处置即 收益真正实现时方能确认损益。 下面四种情形是企业各项资产在持有期间增值产生的资本公积，在资产处置前，该“资本公积”属于不能动用的所有者权益，税法和会计均不确认损益，根据会计准则规定只能在资产处置时结转损益，不能转增资本。若企业违反规定转增资本，可以视同企业提前将资产“增值部分”进行了“处置”，需确认损益缴纳 企业所得税。 一、采用权益法核算的长期股权投资因被投资方除净损益以外所有者权益的其他变动产生的资本公积。根据《企业会计准则第2号——长期股权投资》规定:“长期股权投资采用权益法核算的，被投资单位除净损益以外所有者权益的其他变动，企业按持股比例计算应享有的份额计入资本公积，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益”，可见该项资本公积是不能转增资本的，只能在处置 时转入投资收益，计入股权转让所得缴纳企业所得税。 例如:A企业投资B企业，持有20%股份。2010年B企业持有的可供出售金融资产公允价值增加了1000万元，那么A企业根据持股比例增加长期股权投资账面价值200万元，同时增加资本公积200万元。根据以上规定，A企业的200万元资本公积是不能转增资本的，待A企业处置该投资时转入投资收 益。 二、可供出售金融资产在资产负债表日的公允价值大于其账面价值的差额产生的资本公积。《中国证券监督管理委员会对〈会计问题征询函〉的复函》(会计部函[2008]50号)规定:“可供出售金融资产公允价值变动形成的利得或损失，除减值损失和外币货币性金融资产形成的汇兑差额外，应当直接计入所有者权益(其他资本公积)。在相关法律法规有明确规定前，上述计入其他资本公积的公允价值变动部分，暂不得用于转增股份;以公允价值计量的相关资产，其公允价值变动形成的收益，暂不得用于利润分配。”规定，该项资本公积应直接计入所有者权益(其他资本公积)。在相关法律法规有明确规定前，这部分差 额暂不得用于转增资本。 按上例:B企业可供出售金融资产公允价值增加了1000万元，根据规定应计入资本公积，那么该资 本公积是不能转增资本和利润分配。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of 三、自用房地产或存货转换为采用公允价值模式计量的投资性房地产，转换日的公允价值大于其账面价值的差额产生的资本公积。根据《企业会计准则第3号——投资性房地产》规定，该项资本公积应于处 置该投资性房地产时转入当期损益，故不得用于转增资本。 例如:某开发商将尚未出售的写字楼用于对外出租，该商品房的成本为1000万元，公允价值为1500万元。此业务属于存货转换为采用公允价值模式计量的投资性房地产，根据会计准则规定差额部分500万 元计入资本公积，在写字楼转让或处置时转入当期损益。 四、金融资产重分类时的差额产生的资本公积，根据《企业会计准则第22号——金融工具确认和计 量》规定，在该金融资产被处置时转出，计入当期损益，在金融资产被处置前不得转增资本。 例如:某企业持有至到期投资1000万元，根据相关规定将其重分类为公允价值计量的可供出售金融资产，重分类日公允价值1200万元，差额部分200万元计入资本公积，那么该资本公积是不能转增资本的，待该资产处置时计入当期损益。另外，如果将应计入收入、利得部分，错误的计入了“资本公积”，转 增时应先按照会计差错进行处理，调整应纳税所得额，补缴企业所得税。 例如:某企业接受捐赠一台含税价值1000万元的固定资产，账务处理时将该资产计入了“资本公积”，根据新会计准则规定应计入营业外收入，所以企业应按会计差错进行调整增加当期利润;同时根据企业所得税法第六条规定，接受捐赠收入应计入应纳税所得额，那么该“资本公积”在转增资本时需先按照会计差错进行调整，增加应纳税所得额1000万元，补缴企业所得税250万元(假定该企业是25%的税率)， 转增资本750万元。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lake's Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. Deputy Commander Wang Hesong impassioned statement: "Wuzhen hold, is our military's duty!" I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare."Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed information. Night, bursts of gunfire coming from the distance, reportedly is Deputy Commander Wang Hesong Xu Miao came Nanxun sniper assault of the Elves. 8th, the situation is more severe in the town. One afternoon, outside East Gate and South Gate there was intense gunfire. Enemy attacks by frustrated independent battalion confronted Chen qi. At this time, the command ... 11th, as Commander of Zhu Xi-Kai Wen Yongzhi, Director of