问题已解决
减资账务处理及涉税处理
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之前股东如果有实际出资
借实收资本
贷银行存款
2023 12/20 14:59
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84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/20 14:59
公司注册资本由200减到10,会计账务上怎样做处理?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/20 14:59
没有股权比例变化的评价,转回去的不需要交税。
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84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/20 15:00
没有银行转账啊
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/20 15:01
你好,他实际之前出资了吗?
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84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/20 15:05
有实缴50+21+10
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84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/20 15:05
三个人分别出资
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/20 15:05
你好,那你们撤销的注册资本是多少?有他实交的吗?
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84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/20 15:06
撤销注册资本190
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/20 15:07
你好,剩余的注册资本是多少?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784981 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/20 15:11
10,然后股东由5个变成两个
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/20 15:13
你好,那你的实收资本最多10
剩下的全退