额外缴入的资本部分不能作为公司的利润。

The additional paid-in capital does not represent a profit to the corporation.

因此，该股利是对股东缴入资本的全部或部分偿还。

Thus, the dividend returns to Stockholders all OR part of their paid-in capital investment.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

The tax payable shall be withheld from the amount paid by the payer each time.

因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。

Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.