Accounts can only be made when the investment funds are actually paid in, and accounts need not be made for the subscription. Because the subscription is only the amount registered in industry and commerce, not the paid-in amount, there is no basis for accounting. Since the implementation of the new Company Law in March 214, registered companies can no longer verify the registered capital, but must pay in the registered capital. Instead, the subscription system is adopted.

The subscription system of the registered capital of the company means that the industrial and commercial departments only register the total registered capital subscribed by the company, and do not need to register the paid-in capital, and no more verification documents are collected. The subscription registration does not need to occupy the company's funds, which can effectively improve the efficiency of capital operation and reduce the operating cost of the enterprise.

Explanation of subscription:

Subscription does not mean non-payment, but the investor should pay the capital contribution according to the articles of association. Only the paid-in situation is no longer registered with the industrial and commercial registration authority. The subscription system does not exempt the shareholders of the company from the obligation to take responsibility for the subscribed capital contribution, and the shareholders (promoters) should pay the capital contribution to the company according to the subscribed capital contribution, the agreed capital contribution method and the capital contribution period recorded in the articles of association.

If the company fails to actually pay the capital contribution as agreed, the company and the shareholders (promoters) who have paid the capital contribution in full on time can be held liable for breach of contract. If a debt dispute of the company leads to bankruptcy and liquidation, Even if the shareholder (promoter) fails to pay the full amount of capital contribution, he/she must bear the responsibility according to the amount of capital contribution he/she has subscribed. Therefore, investors are requested to consciously fulfill their capital contribution responsibilities, agree on a reasonable capital contribution period, and keep their promises and keep their promises.

Can the time of subscription and actual payment of enterprise funds be the same?

The difference between the subscription time and the paid-in time in the industrial and commercial annual inspection report:

The subscription time is the time when the registered capital is subscribed, and the paid-in time is the time when the registered capital is paid.

The subscribed capital contribution should be clearly recorded in the articles of association. In the past, it was the "paid-in registration system" and the mode of capital contribution.

Paid-in capital contribution was the amount of capital contribution made by each shareholder in accordance with the Articles of Association. "(Article 28 of the Company Law)

The registered capital (subscribed amount) and paid-in capital (paid-in amount) should be registered before March 1, 214. Registered capital and paid-in capital are two concepts. After the revision of the Company Law, a company can only be registered and established if the paid-in capital is in place. Now, it is a "subscription registration system", in which shareholders are required to "pay their subscribed capital in full and on time as stipulated in the articles of association.

The subscription system does not require capital verification, and the investment in the shareholders' investment agreement or articles of association is used as paid-in capital, while the paid-in system uses the registered capital as paid-in capital.

The subscription and paid-in investment funds are used as paid-in capital. in fact