2. Amend or supplement the articles of association for capital increase.
3. Invest in capital increase funds (or hire an appraisal company to evaluate physical/intangible assets).
4. Hire an accounting firm to issue a capital verification report.
5, for industry and commerce, taxation and other series of change registration.
In practice, there are four main ways to invest in fixed assets: direct purchase, shareholder investment, enterprise restructuring and shareholder allocation.
1, direct purchase of fixed assets: In this way, you can enjoy a one-time deduction before enterprise income tax and an annual depreciation plus deduction calculated according to accounting standards.
2. Shareholders directly invest in fixed assets: the tax cost of shareholders = value-added tax+additional tax+enterprise income tax. According to the regulations, the enterprise does not meet the conditions for accelerated depreciation of fixed assets, so the enterprise should accrue depreciation at least according to 10 year, and deduct it before tax, and cannot generate money time value profit.
3. Assets acquired by enterprise reorganization or merger: If the general reorganization method is adopted, the fair price of fixed assets agreed by both parties is taken as the entry value of the enterprise, which does not meet the conditions for accelerated depreciation of fixed assets and cannot be deducted at one time before enterprise income tax.
4. Free allocation by shareholders: The enterprise accepts the assets allocated by shareholders for free, regardless of the investment or donation as shareholders, the recorded value is regarded as tax basis at fair value. Fixed assets do not meet the conditions of accelerated depreciation and cannot enjoy one-time deduction. Depreciation deduction must be made according to the number of years stipulated in the tax law, and no time value profit of money can be generated.
Extended data:
Matters needing attention in capital contribution:
1 When opening a temporary bank account, you must indicate the investment amount in the remarks column of the bank document.
2. Each shareholder invests capital according to the proportion of their subscribed capital contribution, and provides the original bill of entry issued by the bank.
3. The investor must be the investor specified in the Articles of Association.
4. Where the registered capital is contributed by intangible assets at a fixed price, its proportion in the registered capital shall comply with the relevant provisions of the state. (Up to 70% of the registered capital)
5. The articles of association of the company shall provide for the transfer of the above-mentioned capital contribution, and handle the transfer procedures in accordance with relevant regulations within six months after the establishment of the company after the investment, and report to the company registration authority for the record.
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