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qian tan zi ben gong ji zhuan zeng ye wu de cai shui chu li
Author(s): 
Pages: 43-45
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  资本公积资本溢价股本溢价转增业务企业所得税;
Abstract: 资本公积转增资本或股本,按其明细科目分为溢价资本公积转增和其他资本公积转增。溢价资本公积转增业务的财税政策十分明确,可以转增且无需缴纳企业所得税;其他资本公积转增业务相关的财税政策存在模糊区域及不妥之处。本文就其他资本公积转增业务在政策上存在的具体问题进行了总结及剖析,在企业所得税纳税实务上亦提出了个人见解。
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