有限公司整體變更為股份公司涉及的所得稅實務問題(3)
《國(guo)家稅(shui)(shui)務總(zong)局關于(yu)股(gu)份制企業(ye)(ye)轉增(zeng)(zeng)(zeng)(zeng)股(gu)本和(he)(he)派發紅(hong)(hong)股(gu)征(zheng)(zheng)免個人(ren)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)的(de)(de)通知(zhi)》(國(guo)稅(shui)(shui)發[1997]198號(hao))除對(dui)資本公(gong)(gong)積(ji)(ji)金轉增(zeng)(zeng)(zeng)(zeng)股(gu)本是(shi)否應(ying)該(gai)納稅(shui)(shui)情況(kuang)予以規定(ding)外(wai),還規定(ding)“股(gu)份制企業(ye)(ye)用盈余(yu)公(gong)(gong)積(ji)(ji)金派發紅(hong)(hong)股(gu)屬于(yu)股(gu)息、紅(hong)(hong)利(li)性質(zhi)的(de)(de)分(fen)配,對(dui)個人(ren)取(qu)得(de)(de)的(de)(de)紅(hong)(hong)股(gu)數額,應(ying)作為個人(ren)所(suo)(suo)(suo)得(de)(de)征(zheng)(zheng)稅(shui)(shui)”。該(gai)政策在《國(guo)家稅(shui)(shui)務總(zong)局關于(yu)盈余(yu)公(gong)(gong)積(ji)(ji)金轉增(zeng)(zeng)(zeng)(zeng)注冊(ce)資本征(zheng)(zheng)收個人(ren)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)的(de)(de)問(wen)題的(de)(de)批復》(國(guo)稅(shui)(shui)函(han)(han)發[1998]第333號(hao))中得(de)(de)到(dao)進一步(bu)強調和(he)(he)說明。國(guo)稅(shui)(shui)函(han)(han)發[1998]第333號(hao)文指出,“青(qing)島路邦石油化工(gong)有限(xian)公(gong)(gong)司將從(cong)稅(shui)(shui)后利(li)潤中提(ti)取(qu)的(de)(de)法定(ding)公(gong)(gong)積(ji)(ji)金和(he)(he)任(ren)意(yi)公(gong)(gong)積(ji)(ji)金轉增(zeng)(zeng)(zeng)(zeng)注冊(ce)資本,實際(ji)上是(shi)該(gai)公(gong)(gong)司將盈余(yu)公(gong)(gong)積(ji)(ji)金向股(gu)東分(fen)配了股(gu)息、紅(hong)(hong)利(li),股(gu)東再(zai)以分(fen)得(de)(de)的(de)(de)股(gu)息、紅(hong)(hong)利(li)增(zeng)(zeng)(zeng)(zeng)加注冊(ce)資本。因此,依據(ju)《國(guo)家稅(shui)(shui)務總(zong)局關于(yu)股(gu)份制企業(ye)(ye)轉增(zeng)(zeng)(zeng)(zeng)股(gu)本和(he)(he)派發紅(hong)(hong)股(gu)征(zheng)(zheng)免個人(ren)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)的(de)(de)通知(zhi)》(國(guo)稅(shui)(shui)發[1997]198號(hao))精神,對(dui)屬于(yu)個人(ren)股(gu)東分(fen)得(de)(de)并再(zai)投入公(gong)(gong)司(轉增(zeng)(zeng)(zeng)(zeng)注冊(ce)資本)的(de)(de)部分(fen)應(ying)按照‘利(li)息、股(gu)息、紅(hong)(hong)利(li)所(suo)(suo)(suo)得(de)(de)’項目征(zheng)(zheng)收個人(ren)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui),稅(shui)(shui)款由股(gu)份有限(xian)公(gong)(gong)司在有關部門(men)批準增(zeng)(zeng)(zeng)(zeng)資、公(gong)(gong)司股(gu)東會決議通過后代(dai)扣代(dai)繳(jiao)”。
實務(wu)(wu)中(zhong),各地亦是(shi)按照(zhao)上述政策具(ju)體(ti)操作的(de),例如在《山東省地方稅務(wu)(wu)局(ju)關于企(qi)業類型變更(geng)過(guo)程中(zhong)實收資本變動征免個(ge)人所得稅問題的(de)批復》(魯地稅函[2009]97號)中(zhong),明確答復“山東尤洛(luo)卡自動化(hua)裝備股份有限公(gong)司(si)整體(ti)改制過(guo)程中(zhong),用盈余(yu)公(gong)積金和未分配利(li)(li)潤(run)轉(zhuan)增的(de)公(gong)司(si)股本1825.77萬元(其中(zhong):盈余(yu)公(gong)積金轉(zhuan)增198.91萬元,未分配利(li)(li)潤(run)轉(zhuan)增1626.86萬元)部分,應按照(zhao)‘利(li)(li)息、股息、紅利(li)(li)所得’項目(mu)征收個(ge)人所得稅”。
故而,對于(yu)盈余公積(ji)(法定公積(ji)金和(he)任意公積(ji)金)轉增(zeng)股本的情(qing)況,自然人股東需要(yao)繳納個人所(suo)得稅。
3、未(wei)分(fen)配利潤轉增股本
該種(zhong)情(qing)況與盈(ying)余公(gong)(gong)積轉增股本類似。《國(guo)(guo)家稅(shui)務總局(ju)關于企(qi)業(ye)股權投資(zi)(zi)業(ye)務若干所(suo)(suo)得稅(shui)問題的通知(zhi)》(國(guo)(guo)稅(shui)發[2000]118號)規(gui)定(ding),“除另有規(gui)定(ding)者外,不論企(qi)業(ye)會計賬(zhang)務中對投資(zi)(zi)采取何種(zhong)方法核算,被投資(zi)(zi)企(qi)業(ye)會計賬(zhang)務上實際做利(li)潤(run)分配(pei)(pei)處(chu)理(包括以盈(ying)余公(gong)(gong)積和未分配(pei)(pei)利(li)潤(run)轉增資(zi)(zi)本)時,投資(zi)(zi)方企(qi)業(ye)應(ying)確(que)認投資(zi)(zi)所(suo)(suo)得的實現”。因此(ci),有限責任公(gong)(gong)司整體變更為(wei)(wei)股份有限公(gong)(gong)司時以凈資(zi)(zi)產中的未分配(pei)(pei)利(li)潤(run)轉增股本的視同為(wei)(wei)利(li)潤(run)分配(pei)(pei)行為(wei)(wei)。因而自然人股東亦需繳納個人所(suo)(suo)得稅(shui)。
4、未分配利(li)潤(run)和盈(ying)余公積轉為(wei)資本公積
按照現行《個人所得稅法》的規定,自然人是就其“所得”依法納稅。對于未分配利潤和盈余公積轉為資本公積的情況,自然人股東并未實際取得相應收入,現行的稅收法律、法規及規范性文件亦未明確規定該種情況下個人需繳納稅款,且從我國關于公司整體變更時自然人股東納稅義務發生時間的規定來看(詳見下文),亦暗含上述意思。因而,筆者認為僅僅是發生未分配利潤和盈余公積轉為資本公積,而并未伴隨相應的配股等分配行為時,自然人股東無需繳納個人所得稅。