現金減資課稅:現金減資後增資或盈餘轉增資
現金減資後增資或盈餘轉增資
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![股民看過來!公司減資不只圖利大股東,更有繳稅的問題?](https://i0.wp.com/api.multiavatar.com/%E8%82%A1%E6%B0%91%E7%9C%8B%E9%81%8E%E4%BE%86%EF%BC%81%E5%85%AC%E5%8F%B8%E6%B8%9B%E8%B3%87%E4%B8%8D%E5%8F%AA%E5%9C%96%E5%88%A9%E5%A4%A7%E8%82%A1%E6%9D%B1%EF%BC%8C%E6%9B%B4%E6%9C%89%E7%B9%B3%E7%A8%85%E7%9A%84%E5%95%8F%E9%A1%8C%EF%BC%9F.png?apikey=viVnb6N20jclO8)
股民看過來!公司減資不只圖利大股東,更有繳稅的問題?
https://plainlaw.me
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![【現金減資潮2】專家:大股東合法節稅但小股東傷很深!](https://i0.wp.com/api.multiavatar.com/%E3%80%90%E7%8F%BE%E9%87%91%E6%B8%9B%E8%B3%87%E6%BD%AE2%E3%80%91%E5%B0%88%E5%AE%B6%EF%BC%9A%E5%A4%A7%E8%82%A1%E6%9D%B1%E5%90%88%E6%B3%95%E7%AF%80%E7%A8%85%E4%BD%86%E5%B0%8F%E8%82%A1%E6%9D%B1%E5%82%B7%E5%BE%88%E6%B7%B1%EF%BC%81.png?apikey=viVnb6N20jclO8)
【現金減資潮2】專家:大股東合法節稅但小股東傷很深!
https://tw.stock.yahoo.com
現金減資堪稱是這幾年來合法避稅最好用的工具,透過現金減資退回給股東的現金,從稅務角度來看,因為企業減資是退回股東的投入成本,和配發現金股利完全 ...
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![揭開現金減資的神秘面紗](https://i0.wp.com/api.multiavatar.com/%E6%8F%AD%E9%96%8B%E7%8F%BE%E9%87%91%E6%B8%9B%E8%B3%87%E7%9A%84%E7%A5%9E%E7%A7%98%E9%9D%A2%E7%B4%97.png?apikey=viVnb6N20jclO8)
揭開現金減資的神秘面紗
https://www.angle.com.tw
大股東為何偏好以現金減資退回股款取代股利發放?欲揭開其神秘面紗,必須先從我國對證券交易所得及股利所得的課稅規定了解起。以下區分個人及公司分別 ...
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![股票抵充減資股款留心稅事| 稅務法規| 金融](https://i0.wp.com/api.multiavatar.com/%E8%82%A1%E7%A5%A8%E6%8A%B5%E5%85%85%E6%B8%9B%E8%B3%87%E8%82%A1%E6%AC%BE%E7%95%99%E5%BF%83%E7%A8%85%E4%BA%8B%7C+%E7%A8%85%E5%8B%99%E6%B3%95%E8%A6%8F%7C+%E9%87%91%E8%9E%8D+-+%E7%B6%93%E6%BF%9F%E6%97%A5%E5%A0%B1-+%E8%81%AF%E5%90%88%E5%A0%B1.png?apikey=viVnb6N20jclO8)
股票抵充減資股款留心稅事| 稅務法規| 金融
https://money.udn.com
簡而言之,抵繳退還股款金額超過公司取得股票成本部分,屬證券交易所得,目前停徵證所稅,但對營利事業而言,仍須計入基本所得額課 ...
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![減資常見租稅減免問題分析](https://i0.wp.com/api.multiavatar.com/%E6%B8%9B%E8%B3%87%E5%B8%B8%E8%A6%8B%E7%A7%9F%E7%A8%85%E6%B8%9B%E5%85%8D%E5%95%8F%E9%A1%8C%E5%88%86%E6%9E%90.png?apikey=viVnb6N20jclO8)
減資常見租稅減免問題分析
https://www.angle.com.tw
所謂減資,乃為整理公司財務上之不平衡,股份有限公司得變更章程,依法定程序,減少該公司的資本總額,我國公司法採授權資本制,所以減資的行為並不 ...
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![股票抵充減資股款留心稅事](https://i0.wp.com/api.multiavatar.com/%E8%82%A1%E7%A5%A8%E6%8A%B5%E5%85%85%E6%B8%9B%E8%B3%87%E8%82%A1%E6%AC%BE%E7%95%99%E5%BF%83%E7%A8%85%E4%BA%8B.png?apikey=viVnb6N20jclO8)
股票抵充減資股款留心稅事
https://www.mricpa.com.tw
簡而言之,抵繳退還股款金額超過公司取得股票成本部分,屬證券交易所得,目前停徵證所稅,但對營利事業而言,仍須計入基本所得額課稅;若為損失,則自發生 ...
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![會計師:現金減資非所得不課稅非漏洞](https://i0.wp.com/api.multiavatar.com/%E6%9C%83%E8%A8%88%E5%B8%AB%EF%BC%9A%E7%8F%BE%E9%87%91%E6%B8%9B%E8%B3%87%E9%9D%9E%E6%89%80%E5%BE%97%E4%B8%8D%E8%AA%B2%E7%A8%85%E9%9D%9E%E6%BC%8F%E6%B4%9E-+%E8%B2%A1%E7%B6%93%E8%A6%81%E8%81%9E-+%E5%B7%A5%E5%95%86%E6%99%82%E5%A0%B1.png?apikey=viVnb6N20jclO8)
會計師:現金減資非所得不課稅非漏洞
https://www.chinatimes.com
楊建華說,股利屬於所得,本就該課所得稅,但企業減資是退回股東的投入成本,並非所得,因此不須課稅,並非漏洞。且分配盈餘與減資,兩者實際減少的現金 ...
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![減資虧損採實際出資額認列| 稅務法規](https://i0.wp.com/api.multiavatar.com/%E6%B8%9B%E8%B3%87%E8%99%A7%E6%90%8D%E6%8E%A1%E5%AF%A6%E9%9A%9B%E5%87%BA%E8%B3%87%E9%A1%8D%E8%AA%8D%E5%88%97%7C+%E7%A8%85%E5%8B%99%E6%B3%95%E8%A6%8F%7C+%E9%87%91%E8%9E%8D+-+%E7%B6%93%E6%BF%9F%E6%97%A5%E5%A0%B1.png?apikey=viVnb6N20jclO8)
減資虧損採實際出資額認列| 稅務法規
https://money.udn.com
南區國稅局表示,公司辦理減資多為兩種情形,分別為減資彌補虧損、現金減資,而投資人如果遇上被投資公司減資,要認列當年度虧損時,要留意認列成本要 ...