资本公积是否可以返还-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	资本公积是否可以返还
释义	法律分析：如果增资溢价款已经计入标的公司的资本公积，则股东不可主张返还。法律依据：《中华人民共和国公司法》第一百六十八条股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入，应当列为公司资本公积金。《企业财务通则》第十七条对投资者实际缴付的出资超出注册资本的差额（包括股票溢价），企业应当作为资本公积管理。经投资者审议决定后，资本公积用于转增资本。国家另有规定的，从其规定。
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