Should the capital reserve be deducted from the handling fee, and can the capital reserve be reduced

The capital reserve is to subtract the handling fee, because you will incur a series of handling fees when handling the capital reserve, so you must subtract this part of the fee when attacking.

There is no handling fee for the provident fund, so there is no handling fee minus that if it is personal income tax. There is a processing fee.

In the case of capital reserve, the handling fee should be subtracted, because this is a reasonable expense for him.

The capital reserve should need to subtract the handling fee, otherwise this should be the record is not right, so this should also be more particular.

As long as it depends on the specific situation, under normal circumstances, there are only strict rules and regulations in this regard, and there must be strict charging standards, so you must pay attention to this aspect.

Do you have to deduct the fee for a capital attack? Under normal circumstances, the handling fee should be reduced.

Capital reserve should need to subtract the handling fee, this should be necessary to subtract the handling fee, I think you can look at the company's verification to better diagnose the diagnosis, very good.

There is no formalities and management fee for the housing provident fund we pay now.

Do you have to subtract the handling fee from the capital salary, I think this is needed, and the fee that should be paid is still the same, and this depends on the requirements.

The contents of capital reserve mainly include capital premium or equity premium, donated assets, equity investment provisions, appropriation transfers, foreign currency capital translation differences and other capital reserves.

Yes, this is generally subtracted when calculating.

It's not very clear, and it may be a fee, but I'm not sure, you can go to the expert and ask.

It is very normal for the capital reserve to be subtracted from the handling fee.

Do you have to subtract the handling fee from the capital reserve, but you have to subtract the handling fee?

Capital, his provident fund, if we subtract the handling fee, I think this can also bring better use to everyone. ）

In fact, the capital reserve should be minus the handling fee.

Can be reduced. Capital reserve includes equity premium, capital premium and other capital reserves. The previous two types of accounting are the premium of the investor's investment in assets to the capital or equity capital enjoyed.

Other capital reserves are accounted for by share-based payments settled by equity before losses and other capital reserves that should be accounted for by the equity method of long-term equity investment. Taking the equity premium as an example, there may be the following ways to reduce, the capital reserve to increase the share capital, the commission paid to the brokerage firm at the time of issuance, and the cancellation of the enterprise. In the consolidated financial statements, the purchase of minority shareholders' equity in the subsidiary at a premium, the control of the equity of the subsidiary after discounting, the merger and acquisition business in which the merged party does not constitute a business, and the carrying value of the subsidiary's assets in a business combination not under the same control is greater than its fair value, which will lead to a decrease in the capital reserve in the consolidated financial statements.

Legal analysis: Enterprises should perform the capital reduction procedures in accordance with the law, and the capital reserve (capital premium) can be deducted, and the part of the assets it acquires, which is equivalent to the initial capital contribution, should be recognized as investment recovery. The company shall notify the creditors within 10 days from the date of making the resolution to reduce the registered capital, and announce it in the newspaper within 30 days, and if the creditors do not receive the notice within 30 days from the date of receipt of the letter, they shall have the right to require the company to repay the debts or provide corresponding guarantees within 45 days from the date of the announcement.

The registered capital of the company after the capital reduction shall not be lower than the statutory minimum limit.

Legal basis: Article 178 of the Company Law of the People's Republic of China When a limited liability company increases its registered capital, the shareholders subscribe to the capital contribution of the new capital, and the relevant provisions on the capital contribution of the establishment of a limited liability company in accordance with this Law shall be implemented. When a company with limited shares issues new shares in order to increase its registered capital, shareholders subscribe for new shares, which shall be implemented in accordance with the relevant provisions of this law on the establishment of shares and the payment of shares.

Announcement of the State Administration of Taxation on Several Issues Concerning Enterprise Income Tax Article 5 When an investment enterprise withdraws or reduces its investment from the invested enterprise, the part of the assets obtained by the investment enterprise equivalent to the initial capital contribution shall be recognized as investment recovery; The part equivalent to the accumulated undistributed profits and accumulated surplus reserve of the invested enterprise calculated in proportion to the reduction of paid-in capital shall be recognized as dividend income, and the remaining part shall be recognized as income from the transfer of investment assets.

The accounting treatment of capital reduction due to serious losses of an enterprise is as follows: debit the closed macro capital or share capital of the paid-in capital, credit the profit to distribute the undistributed profits, and the amount of capital or share capital to be reduced. There are no special provisions on taxation, but the change of registered capital is a matter that should be changed in tax registration, so enterprises should go to the industrial and commercial department to go through the change registration with the industrial and commercial department and go through the change registration with the tax department to reduce the registered capital.

The capital reserve can be returned to the investor. Capital reserve is the capital or assets invested by the investor in the ownership of the enterprise, attributed to the investor, and the amount exceeds the authorized capital. The capital reserve cannot be returned directly to the shareholders themselves, but it can be refunded in disguised form through another method.

Method of returning capital reserve to shareholders:

1. New shares or par value per share can be increased according to the proportion of the original shares of shareholders through the conversion of share capital;

2. After the resolution of the general meeting of shareholders, the provident fund will be converted into capital, and the provident fund will be converted into an equal number of shares according to the amount of value-added, and the remaining shareholders will transfer the part of the shares and return them to the shareholders holding the provident fund, which is equivalent to returning in disguise;

3. It can also be directly refunded to shareholders in the form of cash, mathematical payment or equivalent value items;

4. Holding the company's shares can also be returned by transferring the shares, because the selling price of the shares includes the share of capital reserve.

Company Law of the People's Republic of China

Article 3. Definition of the company and the responsibilities of shareholders] The company is an enterprise legal person, with independent legal person property and legal person property rights. The company is liable for the debts of the company with all its property.

The shareholders of a limited liability company are liable to the company to the extent of their subscribed capital contributions; The shareholders of the shares **** shall be liable to the company to the extent of the stupid shares they subscribe.

The company's capital reserve.

It can not be returned directly to shareholders, and the provident fund can be converted into capital by the resolution of the general meeting of shareholders of the shares, which is to convert the provident fund into an equal number according to the amount of value-added, and the remaining shareholders can transfer this part of the shares, which is equivalent to returning to the shareholders who hold the provident fund. It can also be returned directly to shareholders in the form of cash, mathematical payment, or an alternative item of equivalent value.

Extended Information] Capital reserves refer to the premium on equity capital due to the acceptance of donations in the course of operation.

and the provident fund formed by the revaluation and appreciation of statutory property. Capital reserve is a credit that is not related to the earnings of a business but is related to capital. Capital reserve refers to the capital invested by investors or others in the enterprise, the ownership of which belongs to the investor, and the amount invested exceeds the authorized capital.

One is that it can be directly used to increase capital.

capital reserves, which include capital (or equity) premiums, cash donations, transfers, foreign currency capital translation differences, and other capital reserves.

Wait. Among them, the capital (or equity) premium refers to the capital invested by the enterprise investor in excess of its registered capital.

The part of the share in the spring is called the share capital premium in the share ****; Acceptance of cash donations refers to the increase in capital reserve of an enterprise due to the acceptance of cash donations; The part of the appropriation transferred to the capital reserve according to the provisions shall be recorded in the account according to the amount transferred; The difference in the translation of foreign currency capital refers to the difference in the translation of capital due to the difference in the exchange rate used by the enterprise to accept foreign currency investment; Other capital reserves, amounts, including debts forgiven by creditors.

The first type is the capital reserve that cannot be directly used to increase capital, which includes the provision for non-cash assets and equity investment for donations.

Among them, the provision for non-cash assets for accepting donations refers to the increase in capital reserve of enterprises due to the acceptance of donations of non-cash assets; Equity investment provision refers to the long-term equity investment of an enterprise in the investee.

The equity method is adopted.

In the accounting, the capital reserve of the investment enterprise is increased due to the increase in the capital reserve due to the acceptance of donations by the investee unit, which leads to the increase in the capital reserve calculated by the investment enterprise according to the shareholding ratio or investment ratio.

Enterprises should perform the capital reduction procedures in accordance with the law, and the capital reserve (capital premium) can be reduced. Among the assets acquired, the part equivalent to the initial capital contribution shall be recognized as investment recovery. The company shall notify creditors within 10 days from the date of making the resolution to reduce the registered capital, and make an announcement in the newspaper within 30 days.

Within 30 days from the date of receipt of the notice, and within 45 days from the date of announcement if the creditor has not received the notice, the creditor has the right to require the company to repay the debts or provide corresponding guarantees. The registered capital of the company after the capital reduction shall not be lower than the minimum amount prescribed by the law.

Article 178 of the Company Law? 【Company Capital Increase】When a limited liability company increases its registered capital, the capital contribution of the shareholders subscribing to the new capital shall be implemented in accordance with the relevant provisions of this Law on the payment of capital contributions for the establishment of a limited liability company. When the shares are issued to increase the registered capital, the shareholders subscribe for the new shares, and the relevant provisions of the payment of shares are implemented in accordance with the relevant provisions of this law.

Article 5 of the Announcement of the State Administration of Taxation on Several Issues Concerning Enterprise Income Tax? If the investment enterprise withdraws or reduces the investment from the investee enterprise, the pure difference of the assets obtained by the investment enterprise is equivalent to the initial capital contribution, which shall be recognized as investment recovery; The part equivalent to the accumulated undistributed profits and accumulated surplus reserve of the invested enterprise calculated in proportion to the reduction of paid-in capital shall be recognized as dividend income; The remainder is recognized as income from the transfer of investment assets.

Can be reduced. Capital reserve includes equity premium.

and capital premiums as well as other capital reserves. The first two types account for the premium of the capital or equity enjoyed by the investor to the invested assets. Other capital reserves are accounted for by equity-settled share-based payments and long-term equity investments by the equity method.

Accounting for other capital reserves.

Taking the equity premium as an example, there may be the following ways to reduce, capital reserve to increase share capital, pay the commission to the brokerage firm when issuing **, and cancel the enterprise**.

in the consolidated financial statements.

, the purchase of minority shareholders' equity in the subsidiary at a premium, the control of the equity of the subsidiary after discounting, the merger party does not constitute a business in the merger and acquisition business, and the book value of the subsidiary's assets is greater than its fair value.

This will result in a reduction in the capital reserve in the consolidated financial statements. Talk about the difference.

Capital reserve refers to a form of funds raised by an enterprise from outside the share capital to increase the capital of the enterprise. In the process of the company's operation, due to various reasons, some capital reserves will be formed. Capital reserve can be used for the expansion and development of the company, and it can also be used to reduce the company's liabilities.

However, capital reserve cannot be directly reduced.

First of all, capital reserve is a kind of financial account of an enterprise, which is a part of the owner's equity and cannot be directly reduced. Enterprises can reduce their capital reserve by converting it into equity. The way for an enterprise to convert capital reserve into share capital is to issue new shares or give away shares, and convert capital reserve into ordinary share capital.

In this way, the company's share capital will increase and the corresponding capital reserve will decrease. However, this method needs to be resolved by the general meeting of shareholders and needs to comply with the provisions of national laws and regulations.

Second, enterprises can reduce capital reserves by turning around and increasing share capital. The conversion of capital reserve into share capital refers to the conversion of capital reserve into share capital, but does not issue new shares or give away shares, but directly increases the existing share capital. In this way, the capital reserve can be reduced without changing the shareholding ratio of shareholders.

This method also requires a resolution of the general meeting of shareholders and needs to comply with the provisions of national laws and regulations.

Finally, companies can reduce their capital reserves by investing them or paying dividends. Enterprises can use capital reserves for investment, expand the scale and scope of business, and thus improve the profitability of enterprises. Companies can also use their capital reserves to pay dividends and return shareholders for their investments.

This method can reduce the capital reserve of the enterprise, but it needs to comply with the provisions of national laws and regulations, and cannot harm the interests of the enterprise and shareholders.

The capital reserve is a kind of financial account of the enterprise, which cannot be directly reduced. Enterprises can reduce capital reserve by converting capital reserve into equity capital, converting capital reserve into share capital, using capital reserve for investment or paying dividends. However, these methods need to be resolved by the general meeting of shareholders and need to comply with the provisions of national laws and regulations.