向(xiang)投资者分(fen)配股票(piao)股利(li)的会计分(fen)录

借(jie)：利润分配——应付(fu)现金股(gu)利

贷：应付股利

借：利润分配——未分配利润

贷：利润分配(pei)——应(ying)付现金股利

支付股票股利：

借：利(li)(li)润分配——转作股(gu)(gu)本的股(gu)(gu)利(li)(li)

宣告发(fa)放股(gu)票(piao)股(gu)利时(shi)投(tou)(tou)资(zi)方(fang)和被投(tou)(tou)资(zi)方(fang)都(dou)不进行账(zhang)务(wu)处理，实际发(fa)放股(gu)票(piao)股(gu)利时(shi)投(tou)(tou)资(zi)方(fang)不需要进行账(zhang)务(wu)处理，实际发(fa)放时(shi)被投(tou)(tou)资(zi)方(fang)的(de)分录是：

借：利润分配

贷：股本

股(gu)(gu)(gu)票股(gu)(gu)(gu)利(li)亦称“股(gu)(gu)(gu)份(fen)股(gu)(gu)(gu)利(li)”。股(gu)(gu)(gu)份(fen)公司(si)以股(gu)(gu)(gu)份(fen)方式向股(gu)(gu)(gu)东支(zhi)付的(de)股(gu)(gu)(gu)利(li)。采取(qu)股(gu)(gu)(gu)票股(gu)(gu)(gu)利(li)时(shi)，通常由公司(si)将股(gu)(gu)(gu)东应得的(de)股(gu)(gu)(gu)利(li)金(jin)额(e)转入资本金(jin)，发(fa)行与此相等金(jin)额(e)的(de)新股(gu)(gu)(gu)票，按股(gu)(gu)(gu)东的(de)持股(gu)(gu)(gu)比例进行分派。

股(gu)(gu)(gu)(gu)票(piao)股(gu)(gu)(gu)(gu)利对(dui)公(gong)(gong)司(si)来(lai)说，并(bing)没有现金流(liu)出，也不会(hui)(hui)导(dao)致公(gong)(gong)司(si)的(de)(de)财(cai)产减少，而(er)只是将公(gong)(gong)司(si)的(de)(de)留(liu)存(cun)收益转(zhuan)化为股(gu)(gu)(gu)(gu)本(ben)。但股(gu)(gu)(gu)(gu)票(piao)股(gu)(gu)(gu)(gu)利会(hui)(hui)增(zeng)加流(liu)通(tong)在外的(de)(de)股(gu)(gu)(gu)(gu)票(piao)数(shu)量（股(gu)(gu)(gu)(gu)数(shu)），同时降(jiang)低股(gu)(gu)(gu)(gu)票(piao)的(de)(de)每股(gu)(gu)(gu)(gu)价(jia)值。它不会(hui)(hui)改(gai)变公(gong)(gong)司(si)股(gu)(gu)(gu)(gu)东权益总额，但会(hui)(hui)改(gai)变股(gu)(gu)(gu)(gu)东权益的(de)(de)构成结构。

企业股东大会(hui)批准现金(jin)股利分配(pei)方宣告(gao)分派(pai)时会(hui)计分录：

借：利润分配

优(you)先股(gu)(gu)股(gu)(gu)利不(bu)能(neng)抵(di)税，优(you)先股(gu)(gu)股(gu)(gu)利只能(neng)在税后利润中(zhong)支付,债券(quan)利息是在税前支付。优(you)先股(gu)(gu)票(piao)是特殊(shu)股(gu)(gu)票(piao)中(zhong)最主要(yao)的一种，在公(gong)司赢利和剩(sheng)余财产的分配上享有优(you)先权，因此(ci)它不(bu)能(neng)在税前扣除(chu)。

优(you)先(xian)股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)利是指企(qi)业(ye)按优(you)先(xian)股(gu)(gu)(gu)(gu)(gu)(gu)发放(fang)章程的(de)(de)(de)有(you)关(guan)规(gui)定，按约(yue)定的(de)(de)(de)股(gu)(gu)(gu)(gu)(gu)(gu)息(xi)率或金额发放(fang)给优(you)先(xian)股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)东(dong)(dong)的(de)(de)(de)报酬。由(you)于(yu)优(you)先(xian)股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)东(dong)(dong)拥有(you)股(gu)(gu)(gu)(gu)(gu)(gu)息(xi)分(fen)配的(de)(de)(de)优(you)先(xian)权(quan)，因此(ci)，普(pu)通股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)东(dong)(dong)分(fen)派股(gu)(gu)(gu)(gu)(gu)(gu)利时，要(yao)以付清当年或积欠的(de)(de)(de)优(you)先(xian)股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)利为(wei)条件。优(you)先(xian)股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)利的(de)(de)(de)分(fen)派必须(xu)在普(pu)通股(gu)(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)(gu)利的(de)(de)(de)分(fen)派之前。

优先股(gu)股(gu)利的发放(fang)可分(fen)为两种形式(shi)：累积红(hong)利、非累积红(hong)利。

发放股票(piao)股利的会(hui)计分录

借：利(li)润分配—应付现金股(gu)利(li)

贷：应付股利

企业向投资(zi)者实际发(fa)放现金股利时，应(ying)编制(zhi)会计分(fen)录：

借：应付股利

贷：银行存款

企业向(xiang)投资者实际发(fa)放股(gu)票股(gu)利(li)时，需要(yao)做账务处理(li)，应编制会计(ji)分(fen)录：

会计分录：

借：利润分配-转(zhuan)作股(gu)(gu)(gu)本的(de)普通股(gu)(gu)(gu)股(gu)(gu)(gu)利(股(gu)(gu)(gu)票的(de)面(mian)值×股(gu)(gu)(gu)数)

贷：股本(股票的面值×股数)

如果是(shi)采取市价发行的则应当(dang)是(shi)：

借(jie)：利(li)润分配-转作股(gu)(gu)本的普(pu)通股(gu)(gu)股(gu)(gu)利(li)(股(gu)(gu)票的市(shi)价×股(gu)(gu)数(shu))

股票股利分录

借(jie)：利润(run)分(fen)配-转作股(gu)本(ben)的(de)普通股(gu)股(gu)利(股(gu)票的(de)面值×股(gu)数)

贷：股本(股票的面值(zhi)×股数)

如果是(shi)采取(qu)市价发行的则应当(dang)是(shi)：

借：利润分配-转(zhuan)作股(gu)(gu)本的普通股(gu)(gu)股(gu)(gu)利(股(gu)(gu)票(piao)的市价×股(gu)(gu)数)

贷(dai)：股(gu)本(ben)(股(gu)票的(de)面值×股(gu)数)

资(zi)本公(gong)积(ji)(市价(jia)与面值的差额(e)×股(gu)数(shu))

对于个人取得(de)，在(zai)(zai)《关于征收个人所(suo)(suo)得(de)税若干问题的规(gui)定》(国税发〔1994〕089号)中明确(que)，股(gu)份(fen)制企业在(zai)(zai)分配股(gu)息、红(hong)(hong)(hong)利(li)时，以股(gu)票(piao)形式向股(gu)东个人支付应得(de)的股(gu)息、红(hong)(hong)(hong)利(li)(即(ji)派(pai)发红(hong)(hong)(hong)股(gu))，应以派(pai)发红(hong)(hong)(hong)股(gu)的股(gu)票(piao)票(piao)面(mian)金额(e)为收入额(e)，按(an)利(li)息、股(gu)息、红(hong)(hong)(hong)利(li)项目计征个人所(suo)(suo)得(de)税。

《国家税(shui)(shui)(shui)(shui)务(wu)总局关于(yu)盈(ying)余(yu)公(gong)(gong)(gong)(gong)积(ji)金(jin)(jin)(jin)转(zhuan)(zhuan)增(zeng)注册资(zi)本征(zheng)收(shou)(shou)个人(ren)所得税(shui)(shui)(shui)(shui)问题的(de)批复(fu)》(国税(shui)(shui)(shui)(shui)函发〔1998〕333号)规(gui)定(ding)，青岛路(lu)邦石油化工(gong)有限公(gong)(gong)(gong)(gong)司将从税(shui)(shui)(shui)(shui)后利(li)(li)润中提取的(de)法(fa)定(ding)公(gong)(gong)(gong)(gong)积(ji)金(jin)(jin)(jin)和任意公(gong)(gong)(gong)(gong)积(ji)金(jin)(jin)(jin)转(zhuan)(zhuan)增(zeng)注册资(zi)本，实(shi)际上(shang)是该公(gong)(gong)(gong)(gong)司将盈(ying)余(yu)公(gong)(gong)(gong)(gong)积(ji)金(jin)(jin)(jin)向股(gu)(gu)东(dong)分(fen)配了股(gu)(gu)息(xi)、红利(li)(li)，股(gu)(gu)东(dong)再(zai)以分(fen)得的(de)股(gu)(gu)息(xi)、红利(li)(li)增(zeng)加注册资(zi)本。因此，依据(ju)国税(shui)(shui)(shui)(shui)发〔1997〕198号文件的(de)精(jing)神，对(dui)属于(yu)个人(ren)股(gu)(gu)东(dong)分(fen)得再(zai)投(tou)入(ru)公(gong)(gong)(gong)(gong)司(转(zhuan)(zhuan)增(zeng)注册资(zi)本)的(de)部(bu)(bu)分(fen)应按照(zhao)“利(li)(li)息(xi)、股(gu)(gu)息(xi)、红利(li)(li)所得”项目征(zheng)收(shou)(shou)个人(ren)所得税(shui)(shui)(shui)(shui)，税(shui)(shui)(shui)(shui)款(kuan)由(you)股(gu)(gu)份有限公(gong)(gong)(gong)(gong)司在有关部(bu)(bu)门(men)批准增(zeng)资(zi)、公(gong)(gong)(gong)(gong)司股(gu)(gu)东(dong)会(hui)决议通过后代(dai)扣代(dai)缴(jiao)。

所(suo)以，股票(piao)股利及现金股利取得方为个人(ren)时，应按照(zhao)“利息、股息、红利所(suo)得”项目缴纳个人(ren)所(suo)得税(shui)。

对于居(ju)(ju)民(min)(min)(min)企业(ye)(ye)(ye)取得，《中(zhong)(zhong)华人民(min)(min)(min)共(gong)和国企业(ye)(ye)(ye)所(suo)(suo)得税法(fa)(fa)》规(gui)定的(de)免税收(shou)(shou)入包括(kuo)：国债利(li)息收(shou)(shou)入;符合条(tiao)件(jian)的(de)居(ju)(ju)民(min)(min)(min)企业(ye)(ye)(ye)之间(jian)(jian)的(de)股息、红利(li)等权益(yi)性投资收(shou)(shou)益(yi)。《中(zhong)(zhong)华人民(min)(min)(min)共(gong)和国企业(ye)(ye)(ye)所(suo)(suo)得税法(fa)(fa)实施条(tiao)例》中(zhong)(zhong)所(suo)(suo)称符合条(tiao)件(jian)的(de)居(ju)(ju)民(min)(min)(min)企业(ye)(ye)(ye)之间(jian)(jian)的(de)股息、红利(li)等权益(yi)性投资收(shou)(shou)益(yi)，是指居(ju)(ju)民(min)(min)(min)企业(ye)(ye)(ye)直接投资于其(qi)他居(ju)(ju)民(min)(min)(min)企业(ye)(ye)(ye)取得的(de)投资收(shou)(shou)益(yi)。

所以，股票股利(li)及现金(jin)股利(li)取得(de)方为居民企业时(shi)，作为企业的(de)免税收入，不纳税。