9
Introduction: How is fund of the money when the enterprise is liquidated handled, the part that attributes capital stock need not pay income tax, if exceed the part of capital stock to need to pay income tax, hall of detailed content accountant is small make up had been everybody hereinafter is solved, hope article content can help you.
How is fund of the money when is the enterprise liquidated handled?
The part that attributes capital stock need not pay income tax, if exceed the share of capital stock,need pays income tax.
Basis " law of enterprise income tax of People's Republic of China carries out byelaw " eleventh: Cast those representing capital from the surplus capital that is shared by liquidation company, be equivalent to among them from was not allocated by liquidation company accumulative total profit and accumulative total surplus are public the part that in accumulating, ought to share, should think dividend income; is odd truly afore-mentioned asset deduction dividend the remaining sum after earning, exceed or the part under investment cost, answer to think to invest asset to make over earning or loss truly. Basis " law of enterprise income tax of People's Republic of China " the 26th: Yield is the sex of rights and interests such as the dividend between the dweller enterprise that accords with a condition, bonus tax-free income.
According to the circumstance that you quiz, do not need to pay income tax.
How to make collection of cent of bad Zhang of cancel after verification?
If be to turn directly,sell a magic art: Borrow: Asset reduces value loss---Bad Zhang loss
Borrow: Receivable Zhang money
If be to support a law fully: Annual plan carry bad Zhang to prepare to borrow: Asset reduces value loss---Plan carry bad Zhang preparation
Borrow: Bad Zhang prepares
Cannot receive a response to receive money to borrow really: Bad Zhang prepares
Borrow: Receivable Zhang money
Everybody knows always with " advanced " of relevant, not be easy to do for certain take, so, want to obtain intermediate accountant evidence, be about to know grasp opportunity, had made the preparation that meets a challenge! Above is accounting hall small the entire content that makes up fund of the money when be being liquidated about the enterprise for everybody how to be handled.
