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日強聯合會計師事務所
營所稅-未分配盈餘申報
營利事業所得稅-未分配盈餘申報
一、意義
- 公司當年度稅後淨利，若未於次年股東常會分配盈餘給股東，或分配後仍有盈餘金額，應加徵5%營利事業所得稅。
- 上述可分配盈餘，應先減除以前年度累積虧損。
- 股東盈餘申報：股東依據公司發給之「股利憑單」，報繳綜所稅。
