Current location - Loan Platform Complete Network - Local tax - How do shareholders actually contribute their capital?
How do shareholders actually contribute their capital?
Paid-in refers to the registered capital payment system that pays funds and a specified number of physical and property rights that can be measured in money to the company or transfers the rights to the company and registers them in the company account. These include the transfer of monetary funds, the transfer of objects and the transfer of rights. Its purpose is to enable companies to obtain public quota of property. In case of monetary contribution, a capital verification certificate issued by a bank or an audit institution is required; For physical objects, it is necessary to have a certificate of transfer of rights or a certificate of registration that the company has received physical objects; For rights, ownership change registration is required. Under the paid-in system, the paid-in amount of registered capital is publicized in the business license of enterprise legal person, industrial and commercial registration files, articles of association and other documents. The paid-in capital contribution (1) requires that the capital contribution be made in cash, and the money is required to be paid into the company account and cannot be withdrawn; (2) In case of monetary investment, the bank shall issue a capital contribution certificate and the accountant shall verify the capital before boarding the plane; (3) If the capital contribution is made in currency, it shall be consistent with the currency registered and announced; If the capital contribution is made in foreign currency, it shall be converted into RMB value according to the RMB exchange rate announced on the day of capital contribution; (4) If the investment is made in kind, the value of the investment in kind shall be evaluated, which may be determined by the evaluation institution or the price agreed by the shareholders. However, if the valuation is too high, it shall be responsible for making up the difference with the fair price; (five) in kind, it shall be paid to the storage place designated by the company and delivered to the company; If the registration should be changed according to law, the registration should be changed; (6) Where intellectual property rights are used as capital contribution, the amount of capital contribution shall be the price agreed by the appraisal or shareholders. If it is overvalued, the contributing shareholders shall bear the obligation to make up the resulting difference; (7) Where the capital contribution is made with other property rights, it shall be assessed and valued reasonably, and shall bear joint and several liabilities within the fair value range, and at the same time, the contributing shareholders shall perform the obligation of property rights transfer.

Legal basis:

Article 20 of the Company Law of People's Republic of China (PRC)

Shareholders of the company shall abide by laws, administrative regulations and the articles of association, exercise their rights according to law, and shall not abuse their rights to harm the interests of the company or other shareholders; The company's independent legal person status and the limited liability of shareholders shall not be abused to harm the interests of the company's creditors.

Shareholders of a company who abuse their rights and cause losses to the company or other shareholders shall be liable for compensation according to law.

Shareholders of a company who abuse the independent status of a company as a legal person and the limited liability of shareholders to evade debts and seriously damage the interests of creditors of the company shall be jointly and severally liable for the debts of the company.