公司重组业务的会计及税务处理——资本结构调整中增资扩股、减资、股权转让、股票分割、缩股业务被引量：1

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摘要一．增资扩股（一）概念增资扩股是指企业向社会募集股份、发行股票（包括配股和定向增发）、新股东投资入股或原股东增加投资扩大股权，从而增加企业的资本金。被增资企业不须经清算程序，其债权、债务关系，在股权重组后继续有效。

作者高金平

出处《中国税务》北大核心 2009年第12期25-26,共2页 China Taxation

关键词增资扩股股权转让股票分割资本结构调整重组业务税务处理会计公司

同被引文献13

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中国税务

2009年第12期

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