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Hình thức góp vốn bằng quyền sử dụng đất
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Hình thức góp vốn bằng quyền sử dụng đất

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Tôi hiện là Giám đốc của công ty X có 50% vốn trong công ty, tôi muốn góp thêm vốn bằng quyền sử dụng đất vào công ty. Cho tôi hỏi là khi tôi góp vốn như vậy thì tôi có đóng thuế thu nhập cá nhân và có đóng lệ phí trước bạ không?

 

Đối với vướng mắc của bạn chúng tôi xin đưa ra một số ý kiến tư vấn như sau:

Về vấn đề thuế thu nhập cá nhân, vì việc góp vốn không phát sinh thu nhập nên bạn không phải đóng thuế thu nhập cá nhân.

Đối với lệ phí trước bạ, theo khoản 1 Điều 36 Luật doanh nghiệp 2014 có quy định

“a) Đối với tài sản có đăng ký quyền sở hữu hoặc giá trị quyền sử dụng đất thì người góp vốn phải làm thủ tục chuyển quyền sở hữu tài sản đó hoặc quyền sử dụng đất cho công ty tại cơ quan nhà nước có thẩm quyền. Việc chuyển quyền sở hữu đối với tài sản góp vốn không phải chịu lệ phí trước bạ;”

Mặt khác theo quy định tại điểm a khoản 17 Điều 3 Thông tư 124/2011/TT-BTC cũng có quy định như sau:

“Tài sản của tổ chức, cá nhân đã nộp lệ phí trước bạ (trừ trường hợp không phải nộp hoặc được miễn nộp theo chính sách hoặc theo quyết định của cơ quan có thẩm quyền) sau đó chuyển cho tổ chức, cá nhân khác đăng ký quyền sở hữu, sử dụng thì không phải nộp lệ phí trước bạ trong những trường hợp sau đây:

a) Tổ chức, cá nhân, xã viên hợp tác xã góp vốn bằng tài sản vào doanh nghiệp, tổ chức tín dụng, hợp tác xã; Doanh nghiệp, tổ chức tín dụng, hợp tác xã giải thể hoặc phân chia hoặc rút vốn trả lại cho tổ chức, cá nhân bằng chính tài sản do tổ chức, cá nhân đã góp vốn trước đây…”

Như vậy, việc bạn dùng giá trị quyền sử dụng đất để góp vốn vào công ty sẽ không chịu thuế thu nhập cá nhân và không phải đóng lệ phí trước bạ.

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