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网友“嘉和利蔡桂如”在国家税务总局在线访谈中提出了一个问题:我公司是有限公司,原股东A、B两个自然人,公司注册资本100万元,A出资60万元,B出资40万元。2011年12月自然人股东C对本公司增资300万元,其中20万元为实收资本,280万元计入资本公积。2012年3月准备将280万元资本公积转增资本,转增后公司注册资本为400万元。其中自然人A为200万元,即增资140万元;自然人B为133.33万元,即增资93.33万元;自然人C为66.67万元,即增资46.67万元。请问,自然人股东A、B、C需要就增资的部分缴纳个人所得税吗?国家税务总局所得税司的答复如下:按照《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)
Netizen “Jiahe Lee Caiguiru” raised an issue in the State Administration of Taxation online interview: Our company is a limited company, the original shareholders A, B two natural persons, the company registered capital of 1 million yuan, A invested 600,000 yuan, B funded 40 million. In December 2011, natural person shareholder C increased the capital of the Company by RMB 3 million, of which RMB 200,000 was paid-in capital and RMB 2.8 million was recorded as capital surplus. In March 2012, the Company plans to convert 2.8 million yuan of capital reserve into capital and increase the registered capital of the company to 4 million yuan. Of which natural person A is 2 million yuan, that is, a capital increase of 1.4 million yuan; natural person B is 1.3333 million yuan, that is, a capital increase of 933,300 yuan; natural person C is 666,700 yuan, which increases 466,700 yuan. I would like to ask, natural person shareholders A, B, C need to pay part of the personal income tax increase? State Administration of Taxation Department of Income Tax replies are as follows: In accordance with the “State Administration of Taxation on joint-stock enterprises to increase share capital and bonus shares levy exemption from personal income” State Tax [1997] No. 198)