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
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。
出处
《中国税务》
北大核心
2009年第12期25-26,共2页
China Taxation
同被引文献13
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