欢迎扫描下方二维码关注： 股权转让涉税处理是企业所得税申报的重要环节。如何规范确认转让所得时点？申 报表填写需注意哪些要点？小编梳理了政策依据及注意事项，一起来看看吧~ 股权转让所得的确认 转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得。企业在计算 股权转让所得时，不得扣除被投资企业未分配利润等股东留存收益中按该项股权所可 能分配的金额。 （1）收入确认时点： 企业转让股权收入，应于转让协议生效、且完成股权变更 手续时，确认收入的实现。 （2）股权转让收入： 企业取得股权转让收入，不论是以货币形式、还是非货币 形式体现，除另有规定外，均应一次性计入确认收入的年度计算缴纳企业所得税。 注意事项 0 1 答： 投资企业从被投资企业撤回或减少投资，其取得的资产中，相当于初始出资 的部分，应确认为投资收回；相当于被投资企业累计未分配利润和累计盈余公积按减 少实收资本比例计算的部分，应确认为股息所得；其余部分确认为投资资产转让所 得。 0 3 在限售股解禁前，企业将其持有的限售股转让给其他企业或个人，需要如何处 理？ 答： 企业应按减持在证券登记结算机构登记的限售股取得的全部收入，计入企业 当年度应税收入计 ...

Core Viewpoint - Dongguan Holdings has completed the transfer of a 22.2069% stake in Dongguan Trust, receiving a total of 142,765.52 million yuan, which will positively impact the company's profit by reversing a bad debt provision of 5,996.15 million yuan [2][3]. Group 1: Transaction Information - As of May 16, 2025, Dongguan Holdings' stock closed at 10.33 yuan, down 1.15%, with a turnover rate of 0.47% and a trading volume of 48,500 shares, amounting to a transaction value of 50.2672 million yuan [1]. - On May 16, the capital flow for Dongguan Holdings showed a net outflow of 4.1351 million yuan from main funds, a net inflow of 3.2195 million yuan from speculative funds, and a net inflow of 915,600 yuan from retail investors [1][3]. Group 2: Company Announcements - Dongguan Holdings announced the progress of the transfer of its 22.2069% stake in Dongguan Trust to Dongguan City Road and Bridge Investment Construction Co., Ltd. for 142,765.52 million yuan [2]. - The company signed the equity transfer agreement on May 17, 2024, and received the first payment of 42,829.66 million yuan on May 23, 2024, followed by the second payment of 99,935.86 million yuan on May 16, 2025 [2]. - The completion of this transaction allows the company to reverse the previously recognized bad debt provision of 5,996.15 million yuan, leading to an increase in total profit [2][3].

Transaction Overview - Hefei Lifan Pharmaceutical Co., Ltd. plans to transfer 2.2184% equity in Nanjing Mainowei Pharmaceutical Technology Co., Ltd. for a price of 22.183748 million RMB [1] - The company currently holds 6.4984% equity in Mainowei, which will decrease to 4.2800% after the transfer [1] - The transfer does not constitute a related party transaction or a major asset restructuring as per regulations [1] Counterparty Information - The buyer, Chengdu Yuanheyuandian Venture Capital Partnership, is a limited partnership established on November 6, 2023, with a registered capital of 1.961 billion RMB [2] - The main shareholders include several venture capital firms, with no significant conflicts of interest identified [2] Target Company Information - Nanjing Mainowei Pharmaceutical Technology Co., Ltd. was established on February 7, 2021, with a registered capital of 5.256734 million RMB [4] - The company reported total assets of 11.36144 million RMB and net assets of 8.73122 million RMB as of December 31, 2024 [4] - Mainowei's business includes the production of medical devices and pharmaceuticals, with recent financials showing a net loss of 3.12407 million RMB for the first quarter of 2025 [4] Agreement Details - The equity transfer agreement stipulates a payment structure where 50% of the transfer price is paid upfront and the remaining 50% within 15 working days after the first payment [5] - The agreement includes various conditions that must be met before the transfer is finalized, including due diligence and legal compliance [6][7] Impact on Company - The transaction is expected to generate a pre-tax profit of approximately 17.9876 million RMB, impacting the company's financials for 2025 [10] - The board believes the transaction is fair and will not adversely affect the company's operations or shareholder interests [10]

欢迎扫描下方二维码关注： 股权转让涉税处理是企业所得税申报的重要环节。如何规范确认转让所得时点？申报表填写需注意哪些要点？小编梳理了政策依据 及注意事项，一起来看看吧~ 股权转让所得的确认 转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得 。企业在计算股权转让所得时， 不得扣除被投资企业未分 配利润等股东留存收益中按该项股权所可能分配的金额。 （1）收入确认时点： 企业转让股权收入，应于转让协议生效、且完成股权变更手续时，确认收入的实现。 （2）股权转让收入： 企业取得股权转让收入，不论是以货币形式、还是非货币形式体现，除另有规定外， 均应一次性计入确 认收入 的年度计算缴纳企业所得税。 注意事项 二 投资企业发生股权转让，应如何处理被投资企业未分配利润等股东留存收益中按股权所可能分配的金额？ 答： 转让股权收入扣除为取得该股权所发生的成本后，为股权转让所得。企业在计算股权转让所得时，不得扣除被投资企业 未分配利润等股东留存收益中按该项股权所可能分配的金额。 0 2 投资企业从被投资企业撤回或减少投资，在企业所得税处理上与股权转让有什么区别？ 答： 投资企业从被投资企业撤回或减少投资，其取得的资产中 ...

Core Viewpoint - The article provides a comprehensive guide on tax obligations related to company capital reduction, including personal income tax, corporate income tax, and stamp duty, clarifying when taxes are applicable and how to calculate them. Group 1: Company Capital Reduction and Tax Obligations - Capital reduction primarily involves decreasing registered capital. If there are no retained earnings involved and no actual funds are returned to shareholders, typically no tax is due [2][3] - If the capital reduction involves actual paid-in capital exceeding the original amount, personal income tax must be paid by individual shareholders [3][4] - Individual shareholders must pay personal income tax on various forms of income received from the investment, including capital recovery, compensation, and penalties, calculated as capital gains [4][23] Group 2: Personal Income Tax Scenarios - In cases where the recovery amount is lower than the investment cost without valid justification, tax authorities may assess the transfer income for tax purposes [4][5] - If all individual shareholders proportionally reduce their capital and the reduction does not exceed the difference between subscribed and paid-in capital, and no cash or other benefits are received, no personal income tax is required [5][6] Group 3: Corporate Income Tax Handling - For corporate shareholders, if the recovery amount exceeds the initial investment, the portion equivalent to the initial investment is recognized as capital recovery, while the portion equivalent to retained earnings is treated as dividend income, which is exempt from corporate income tax [7][9] - The remaining amount is recognized as investment asset transfer income, which is subject to corporate income tax [7][9] Group 4: Stamp Duty on Capital Reduction - The taxable basis for stamp duty on business books is the total amount of paid-in capital and capital reserves recorded in the books. If the recorded amounts increase, the tax is calculated based on the increase [9][10] Group 5: Legal Framework and Policy References - The article references several legal documents and announcements from the State Administration of Taxation that outline the tax treatment of capital reduction and related transactions [10][12][23] Group 6: Accounting Treatment of Capital Reduction - The new Company Law mandates full payment of registered capital within five years of establishment, which may lead to necessary capital reductions for companies that previously set excessively high registered capital [11][12] - The accounting treatment for capital reduction involves preparing balance sheets and notifying creditors, with specific timelines for compliance [13][14] Group 7: Tax Implications of Loss Compensation - If capital reduction is used to compensate for losses, the amount returned to shareholders is treated as a donation to the company, which may generate taxable income for the company [25][27] - The tax treatment of losses and capital reductions must be carefully managed to ensure compliance with tax regulations [29][31] Group 8: Comparison of Tax Treatment in Different Scenarios - The article compares the tax implications of capital reduction, withdrawal of investment, and liquidation, highlighting differences in how retained earnings and capital recovery are treated for tax purposes [35][36]

Group 1 - Sanan Optoelectronics received a loan commitment letter from China Industrial Bank for a repurchase loan of 1 billion yuan, valid for three years, to support stock buybacks [2] - Changying Precision reported a 23.40% increase in revenue to 16.934 billion yuan and an 800.24% increase in net profit to 772 million yuan for 2024, driven by humanoid robot projects [2] - Zhuhai Group's Q1 net profit increased by 74.07% to 277 million yuan, attributed to gains from precious metals [2] Group 2 - Qianyuan Power expects a Q1 net profit increase of 330%-365%, driven by a 62.70% increase in water inflow and a 59.40% rise in power generation [3] - Guofang Group's stock has experienced significant volatility, with a current P/E ratio of 110.1, indicating potential irrational speculation [3] - Fangyuan Co. decided to terminate a 3 billion yuan lithium carbonate production project due to market conditions and strategic changes, having already invested 97 million yuan [4] Group 3 - Baosteel plans to acquire a 49% stake in Maanshan Steel for a total consideration of 9 billion yuan, consisting of 5.139 billion yuan for equity purchase and 3.861 billion yuan for capital increase [5]

登录新浪财经APP 搜索【信披】查看更多考评等级 证券代码：002573 证券简称：清新环境 公告编号：2025-015 北京清新环境技术股份有限公司 第六届董事会第十八次会议决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有虚假记载、误导性陈述或重大遗 漏。 一、董事会会议召开情况 北京清新环境技术股份有限公司（以下简称"公司"）第六届董事会第十八次会议通知于2025年3月31日 以通讯方式发出，会议于2025年4月3日以通讯表决方式召开。本次董事会会议应出席董事8人，实际出 席会议董事8人。本次董事会会议由董事长陈竹先生主持。本次董事会会议的召开符合《中华人民共和 国公司法》和《公司章程》的有关规定。 二、董事会会议审议情况 以8票同意、0票反对、0票弃权审议通过了《关于全资子公司拟公开挂牌转让宣城市富旺金属材料有限 公司57%股权的议案》 2025年4月3日 证券代码：002573 证券简称：清新环境 公告编号：2025-016 北京清新环境技术股份有限公司 关于全资子公司拟公开挂牌转让宣城市富旺 董事会同意全资子公司北京清新环保技术有限公司以公开挂牌方式转让所持有的宣城市富旺金属 ...