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股东以实物方式出资设立公司,在进行评估与验资时,是否要考虑增值税的影响,笔者认为,应根据股东是增值税一般纳税人还是非一般纳税人,拟设立公司将会申请为一般纳税人或是非一般纳税人等不同情况具体分析。
Shareholders in kind to set up a company funded, in the assessment and capital verification, whether to consider the impact of value-added tax, the author believes that the shareholders should be based on general VAT taxpayers or non-general taxpayers, the proposed establishment of the company will apply for general tax People or non-general taxpayers and other different situations specific analysis.