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关于资本公积转增股本(资本)是否应缴纳所得税,业界一直颇有争议,实务中各地方税务执行口径也不尽相同。本文从既有税法规定及对相关经济行为的理解,探讨资本公积转增股本(资本)的涉税问题。
The industry has been quite controversial as to whether income tax should be paid on the basis of converting capital reserve into capital (capital) or not. In practice, the tax authorities in various places have different caliber of tax administration. This article from the existing tax laws and related economic behavior of the understanding of the capital reserve into capital (capital) tax issues.