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class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</span>面議</p><p><span>所在地：</span>江西省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>嘉興業(yè)務股權(quán)策劃</p><p><span>***更新：</span>2020-07-09 07:36:54</p><p><span id="click" >瀏覽次數(shù)：1次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="owaiym4" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">江西達智教育咨詢有限公司</a></p><p><span>聯(lián)系人：</span>林總</p><p><span>郵箱: </span>19917933296@163.com</p><p><span>電話: </span>18296142602</p><p><span>傳真: </span>07918_</p><p><span>網(wǎng)址: </span></p><p><span>手機: </span>07918-86291686</p><p><span>地址: </span>高新技術(shù)區(qū)產(chǎn)業(yè)開發(fā)區(qū)**大道2888紫鑫商務廣場2號樓二單元2008室</p><p>[當前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="ei4q22a" class="page-proshow02"><p class="title">詳細說明</p><div id="gwemc22" class="box"><p><p><p> 企業(yè)進行清算或轉(zhuǎn)讓全資子公司以及持股95%以上的企業(yè)時，應按《國家稅務總局關(guān)于印發(fā)<企業(yè)改組改制中若干所得稅業(yè)務問題的暫行規(guī)定>的通知》(國稅發(fā)(1998)97號)的有關(guān)規(guī)定執(zhí)行。投資方應分享的被投資方累計未分配利潤和累計盈余公積應確認為投資方股息性質(zhì)的所得。為避免對稅后利潤重復征稅，影響企業(yè)改組活動，在計算投資方的股權(quán)轉(zhuǎn)讓所得時，允許從轉(zhuǎn)讓收入中減除上述股息性質(zhì)的所得。 </p> <p> 按照《國家稅務總局關(guān)于執(zhí)行<企業(yè)會計制度>需要明確的有關(guān)所得稅問題的通知》(國稅發(fā)(2003)45號)第三條規(guī)定，企業(yè)已提取減值、跌價或壞帳準備的資產(chǎn)，如果有關(guān)準備在申報納稅時已調(diào)增應納稅所得，轉(zhuǎn)讓處置有關(guān)資產(chǎn)而沖銷的相關(guān)準備應允許作相反的納稅調(diào)整。因此，企業(yè)清算或轉(zhuǎn)讓子公司(或**核算的分公司)的全部股權(quán)時，被清算或被轉(zhuǎn)讓企業(yè)應按過去已沖銷并調(diào)增應納稅所得的壞帳準備等各項資產(chǎn)減值準備的數(shù)額，相應調(diào)減應納稅所得，增加未分配利潤，轉(zhuǎn)讓人(或投資方)按享有的權(quán)益份額確認為股息性質(zhì)的所得。 </p></p><p><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202003/637267997506923828/9119931.png" /></p><p><p> 根據(jù)《合同法》第四十四條款的規(guī)定，股權(quán)轉(zhuǎn)讓合同自成立時生效。但股權(quán)轉(zhuǎn)讓合同的生效并不等同于股權(quán)轉(zhuǎn)讓生效。股權(quán)轉(zhuǎn)讓合同的生效是指對合同當事人產(chǎn)生法律約束力的問題，股權(quán)轉(zhuǎn)讓的生效是指股權(quán)何時發(fā)生轉(zhuǎn)移，即受讓方何時取得股東身份的問題，即需要在工商管理部門進行相應的股東變更之后，該股權(quán)轉(zhuǎn)讓協(xié)議的受讓一方才能取得股東身份。折疊股權(quán)與其他概念股權(quán)是指:投資人由于向公民合伙和向企業(yè)法人投資而享有的權(quán)利。 </p> <p> 向合伙組織投資，股東承擔的是無限責任;向法人投資，股東承擔的是有限責任。所以二者雖然都是股權(quán)，但兩者之間仍有區(qū)別。 </p> <p> 向法人投資者股權(quán)的內(nèi)容主要有:股東有只以投資額為限承擔民事責任的權(quán)利;股東有參與制定和修改法人章程的權(quán)利;股東有自己出任法人管理者或決定法人管理者人選的權(quán)利;有參與股東大會，決定法人重大事宜的權(quán)利;有從企業(yè)法人那里分取紅利的權(quán)利;股東有依法轉(zhuǎn)讓股權(quán)的權(quán)利;有在法人終止后收回剩余財產(chǎn)等權(quán)利。而這些權(quán)利都是源于股東向法人投資而享有的權(quán)利。 </p></p><p><img src="https://tyunfile.71360.com/WaterMark/UploadFile/ncjp202003/637267997367207031/3426979.png" /></p><p>江西達智教育咨詢有限公司秉承大腦銀行的愿景、使命與主要價值觀，致力于總裁商業(yè)思維課程推廣，為中小企業(yè)家提供企業(yè)咨詢服務，深入了解中小企業(yè)在經(jīng)營管理和發(fā)展過程中面臨的困難，幫助他們解決困難，滿足需要，實現(xiàn)夢想。建立企業(yè)自動化運營金三角，提升企業(yè)產(chǎn)品打造、團隊管理、客戶服務三大緯度。</p><div 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