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Công ty tôi muốn tăng vốn từ lợi nhuận để lại. Như vậy công ty cần có những thủ tục, chứng từ gì?. Công ty có phải chịu những khoản phí và thuế nào từ việc tăng vốn này không? Nếu có, đó là những loại thuế, phí nào? với thuế suất bao nhiêu? Tôi chân thành cám ơn!

 

Trường hợp Công ty muốn tăng vốn điều lệ thì đề nghị liên hệ Sở Kế hoạch Đầu tư để được hướng dẫn thủ tục. Theo quy định tại Thông tư số 85/2007/TT-BTC ngày 18/07/2007 của Bộ Tài chính hướng dẫn thi hành Luật Quản lý thuế về việc đăng ký thuế thì trong thời hạn 10 ngày kể từ ngày được cấp giấy chứng nhận đăng ký kinh doanh thay đổi Công ty phải đăng ký thuế bổ sung với cơ quan thuế (Cục thuế thành phố). Việc tăng vốn không phải chịu các khoản thuế hoặc phí.

  Trường hợp việc tăng vốn góp cho các cổ đông từ lợi nhuận để lại trong năm 2009, thì các cổ động phải chịu thuế TNCN theo thuế suất 5% theo quy định của Luật Thuế TNCN mới có hiệu lực thi hành kể từ ngày 01/01/2009

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