Meiho University Institutional Repository:Item 987654321/522
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    MUIR > Journal of Meiho University > n.17(1999/07) >  Item 987654321/522


    Please use this identifier to cite or link to this item: http://ir.meiho.edu.tw/ir/handle/987654321/522


    Title: 資本公積會計處理及課稅之探討
    Authors: 鄭瑞莉
    Contributors: 美和專校財政科專任講師
    Keywords: 資本公積;租稅
    Date: 1999-07
    Issue Date: 2011-03-20T05:14:23Z (UTC)
    Abstract: 資本公積在公司法第238條係指超過票面金額發行股票所得之溢額、每一營業年度自資產之估價增值扣除估價減值之溢額、處分資產之溢價收入、自因合併而消滅之公司所承受之資產價額減除自該公司所承擔之債務額及向該公司股東給付之餘額、受領贈與之所得。本文擬就資本公積的會計處理及課稅相關規定加以探討。
    本文首先談及資本公積的範圍，會計上多項屬於資本公積卻未在公司法規範之內，特提出討論;其次夠就公司法所規定資本公積其會計處理及課稅規定加以說明;最後提及資本公積之運用。
    Appears in Collections:[Journal of Meiho University] n.17(1999/07)

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