立法变化下股份公司的会计和税收

Nadiya Hura
{"title":"立法变化下股份公司的会计和税收","authors":"Nadiya Hura","doi":"10.17721/1728-2667.2023/222-1/5","DOIUrl":null,"url":null,"abstract":"In this article, we discuss the methods, problems, and legal foundations of accounting and taxation of joint-stock companies in Ukraine. The law \"On joint-stock companies\" was passed in Ukraine in 2023, which caused certain changes in accounting in them. Also in this article, we explored the genesis of the legal foundations and their effect on the accounting in joint-stock companies, as well as such specific aspects as the accounting of the equity capital, the accounting and taxation of the dividends, and the financial reporting of stock profits. A comparative analysis of the legal foundations of joint-stock companies and accounting in them in Ukraine and foreign countries led to the conclusion that the main differences are: only shares with nominal value can be issued in Ukraine, dividends must be paid with money, dividends can't be reinvested into the equity capital. We offer examples of the accounting of establishment of the equity capital, increasing the equity capital through the issuance of extra shares, increasing the nominal value of shares and repurchasing of convertible bonds, as well as reduction of the equity capital through share cancellation or decreasing their nominal value, repurchasing and reselling shares at various prices, conversion of the preferred shares into common shares. We also demonstrated the features of the taxation and accounting of dividends for individuals and legal entities, as well as the calculation, accounting, and financial reporting of share profitability while showing the effects of the dilution of the common shares. In this article, particular changes to the regulatory documents of joint-stock companies are offered to put them in compliance with the recent changes in the law. General scientific methods such as dialectic, systemic, analysis and synthesis, induction and deduction, comparative method, as well as double-entry bookkeeping, which is specific to accounting, were used in this article.","PeriodicalId":30924,"journal":{"name":"Visnik Kiivs''kogo Nacional''nogo Universitetu imeni Tarasa Sevcenka Ekonomika","volume":"290 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ACCOUNTING AND TAXATION IN JOINT-STOCK COMPANIES UNDER LEGISLATION CHANGES\",\"authors\":\"Nadiya Hura\",\"doi\":\"10.17721/1728-2667.2023/222-1/5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this article, we discuss the methods, problems, and legal foundations of accounting and taxation of joint-stock companies in Ukraine. The law \\\"On joint-stock companies\\\" was passed in Ukraine in 2023, which caused certain changes in accounting in them. Also in this article, we explored the genesis of the legal foundations and their effect on the accounting in joint-stock companies, as well as such specific aspects as the accounting of the equity capital, the accounting and taxation of the dividends, and the financial reporting of stock profits. A comparative analysis of the legal foundations of joint-stock companies and accounting in them in Ukraine and foreign countries led to the conclusion that the main differences are: only shares with nominal value can be issued in Ukraine, dividends must be paid with money, dividends can't be reinvested into the equity capital. We offer examples of the accounting of establishment of the equity capital, increasing the equity capital through the issuance of extra shares, increasing the nominal value of shares and repurchasing of convertible bonds, as well as reduction of the equity capital through share cancellation or decreasing their nominal value, repurchasing and reselling shares at various prices, conversion of the preferred shares into common shares. We also demonstrated the features of the taxation and accounting of dividends for individuals and legal entities, as well as the calculation, accounting, and financial reporting of share profitability while showing the effects of the dilution of the common shares. In this article, particular changes to the regulatory documents of joint-stock companies are offered to put them in compliance with the recent changes in the law. General scientific methods such as dialectic, systemic, analysis and synthesis, induction and deduction, comparative method, as well as double-entry bookkeeping, which is specific to accounting, were used in this article.\",\"PeriodicalId\":30924,\"journal\":{\"name\":\"Visnik Kiivs''kogo Nacional''nogo Universitetu imeni Tarasa Sevcenka Ekonomika\",\"volume\":\"290 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Visnik Kiivs''kogo Nacional''nogo Universitetu imeni Tarasa Sevcenka Ekonomika\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.17721/1728-2667.2023/222-1/5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Visnik Kiivs''kogo Nacional''nogo Universitetu imeni Tarasa Sevcenka Ekonomika","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.17721/1728-2667.2023/222-1/5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

在本文中,我们讨论了乌克兰股份公司会计和税收的方法、问题和法律基础。乌克兰于2023年通过了“股份公司法”,这导致了股份公司会计的某些变化。在本文中,我们还探讨了法律基础的起源及其对股份公司会计核算的影响,以及股权资本的会计核算、股息的会计核算和税收、股票利润的财务报告等具体方面。通过对乌克兰和国外股份公司的法律基础和会计核算进行比较分析,得出乌克兰股份公司的主要区别在于:乌克兰只能发行名义价值的股票,股利必须用现金支付,股利不能再投资于股权资本。我们提供了建立权益资本的会计示例,通过发行额外的股票来增加权益资本,增加股票的名义价值和回购可转换债券,以及通过注销或降低其名义价值来减少权益资本,以各种价格回购和转售股票,将优先股转换为普通股。我们还展示了个人和法人实体股息的税收和会计特征,以及股票盈利能力的计算、会计和财务报告,同时展示了普通股稀释的影响。在本文中,提出了对股份公司监管文件的具体修改,以使其符合最近的法律变化。本文运用了辩证法、系统法、分析综合法、归纳法和演绎法、比较法以及会计特有的复式记账法等一般科学方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ACCOUNTING AND TAXATION IN JOINT-STOCK COMPANIES UNDER LEGISLATION CHANGES
In this article, we discuss the methods, problems, and legal foundations of accounting and taxation of joint-stock companies in Ukraine. The law "On joint-stock companies" was passed in Ukraine in 2023, which caused certain changes in accounting in them. Also in this article, we explored the genesis of the legal foundations and their effect on the accounting in joint-stock companies, as well as such specific aspects as the accounting of the equity capital, the accounting and taxation of the dividends, and the financial reporting of stock profits. A comparative analysis of the legal foundations of joint-stock companies and accounting in them in Ukraine and foreign countries led to the conclusion that the main differences are: only shares with nominal value can be issued in Ukraine, dividends must be paid with money, dividends can't be reinvested into the equity capital. We offer examples of the accounting of establishment of the equity capital, increasing the equity capital through the issuance of extra shares, increasing the nominal value of shares and repurchasing of convertible bonds, as well as reduction of the equity capital through share cancellation or decreasing their nominal value, repurchasing and reselling shares at various prices, conversion of the preferred shares into common shares. We also demonstrated the features of the taxation and accounting of dividends for individuals and legal entities, as well as the calculation, accounting, and financial reporting of share profitability while showing the effects of the dilution of the common shares. In this article, particular changes to the regulatory documents of joint-stock companies are offered to put them in compliance with the recent changes in the law. General scientific methods such as dialectic, systemic, analysis and synthesis, induction and deduction, comparative method, as well as double-entry bookkeeping, which is specific to accounting, were used in this article.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
8
审稿时长
4 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信