请教股权转让问题

ZZL1128

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">请教大家：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">福建自然人股东收购广东</span><span lang="EN-US"><font face="Times New Roman">A</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">集团下属</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司（</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司原股东为</span><span lang="EN-US"><font face="Times New Roman">A</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">集团</span><span lang="EN-US"><font face="Times New Roman">96.67%</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">，其余股东为广东自然人），转让价格为</span><span lang="EN-US"><font face="Times New Roman">1.75</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">亿。转让后</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司名称不变，法人及股东名称变更为福建自然人，</span><span lang="EN-US"><font face="Times New Roman">A</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">集团为转让合同指定收款人。原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司尚未开始生产，目前资产负债表中中总资产</span><span lang="EN-US"><font face="Times New Roman">2.6</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">亿，其中货币资金</span><span lang="EN-US"><font face="Times New Roman">1.4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万，存货</span><span lang="EN-US"><font face="Times New Roman">2.5</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万元，固定资产</span><span lang="EN-US"><font face="Times New Roman">2.2</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">亿（包括固定资产净值、在建工程、及工程材料等），开办费</span><span lang="EN-US"><font face="Times New Roman">936</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万元，应付账款</span><span lang="EN-US"><font face="Times New Roman">4500</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万元，实收资本</span><span lang="EN-US"><font face="Times New Roman">1.5</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">亿。现</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司人员于</span><span lang="EN-US"><font face="Times New Roman">2008</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">年</span><span lang="EN-US"><font face="Times New Roman">2</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月已接受原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司所有固定资产及存货。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">问题：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="mso-list: Ignore;"><font face="Times New Roman">1）<span style="FONT: 7pt &quot;Times New Roman&quot;;">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">现</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司是否应接受原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司全部财务账册及凭证？是否将原资产负债表中所有数据照搬作为期初数？如果不是，应如何处理？</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="mso-list: Ignore;"><font face="Times New Roman">2）<span style="FONT: 7pt &quot;Times New Roman&quot;;">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">原资产负债表中中的货币资金</span><span lang="EN-US"><font face="Times New Roman">1.4</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万如何处理？可能原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司不会移交该货币资金（其账户目前尚处在冻结阶段）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="mso-list: Ignore;"><font face="Times New Roman">3）<span style="FONT: 7pt &quot;Times New Roman&quot;;">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">由于原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司跟各家供应商签订了清偿协议，应付账款</span><span lang="EN-US"><font face="Times New Roman">4500</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万元中，在</span><span lang="EN-US"><font face="Times New Roman">2008</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">年元月现金付款</span><span lang="EN-US"><font face="Times New Roman">1600</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万元，</span><span lang="EN-US"><font face="Times New Roman">A</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">集团代偿</span><span lang="EN-US"><font face="Times New Roman">2000</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">万元。应付帐款差额部分应如何处理？由原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司还是现</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司处理该账务？</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="mso-list: Ignore;"><font face="Times New Roman">4）<span style="FONT: 7pt &quot;Times New Roman&quot;;">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">转让价格为</span><span lang="EN-US"><font face="Times New Roman">1.75</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">亿，现</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司应如何处理？</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="mso-list: Ignore;"><font face="Times New Roman">5）<span style="FONT: 7pt &quot;Times New Roman&quot;;">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">如果原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司不肯移交财务账册及凭证，现</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司应如何延续或另立新账？</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: &quot;Times New Roman&quot;;"><span style="mso-list: Ignore;"><font face="Times New Roman">6）<span style="FONT: 7pt &quot;Times New Roman&quot;;">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">在没有接受原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司的财务账册及凭证情况下，税务对于固定资产及开办费是如何认定的？如果原</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司只将固定资产及开办费的发票正本移交给现</span><span lang="EN-US"><font face="Times New Roman">B</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公司的话，是否存在什么问题？（例如凭证连贯性等等）</span></p>

ZZL1128

还请大家援手援手吧，看看应该如何处理？

ytxin196

<p>收购分：评估收购和直接接收债权债务，处理方法不一样的</p>