Legal subjectivity:
The full name of capital increase is to increase the capital of an enterprise, which is an internal act of adding capital according to the needs of the enterprise. Capital increase refers to the act of a company increasing its registered capital in accordance with the law in order to expand its business scale, expand its business, and improve its credit rating.
1. What is the stamp tax rate for capital increase
According to the provisions of the Interim Stamp Duty Regulations, if an enterprise increases capital, it needs to decal the capital increase, and the tax rate for the increased part is 0.05% decal .
Relevant legal basis:
"Provisional Regulations on Stamp Duty of the People's Republic of China"
Article 9 of decaled vouchers, as set out in the revised If the amount increases, the increase shall subsidize the stamp tax stamp.
"Stamp Duty Items and Rates Table"
Article 12, Business Account Books for Production and Operations
Account books of the person who records the funds, according to fixed A discount of 50,000% of the original value of assets and total self-owned liquidity is applied. Other account books are decaled at five yuan per item.
2. Capital Increase Process
1. The authorized person in charge of the capital increase company should bring the original and copy of his or her company license and his or her ID card to the branch of the Industrial and Commercial Bureau that issued the license to collect the corresponding form. Collect it at the domestic investment consultation counter. Completed on the same day
2. When collecting the form, the relevant personnel from the Industrial and Commercial Bureau will inform you of the materials and objects required for processing and the content that needs to be filled in the form.
Required information:
(1) Application for company change registration
(2) Proof of designated representative or *** and authorized agent
p>(3) Capital Verification Report
(4) Company Shareholders Resolution
(5) Amendment to the Company’s Articles of Association
(6) Original and Copy of License
(7) Agent ID card
3. Fill in the application form for company change registration, the certificate of designated representative or *** and authorized agent, signed by the relevant personnel and stamped with the official seal . Prepare shareholder resolutions and amendments to company articles of association. Can be made in multiple copies for keeping. Signed by relevant personnel and stamped with official seal. (This step can be completed successfully in 1 working day)
If you have any doubts about whether the company's shareholders' resolution or the amendment to the company's articles of association can be passed, you can bring these two documents and the license to the branch of the Industry and Commerce Bureau that issued the license. , consult first. Counter that excludes domestic investment.
4. Contact the accounting firm and bank, transfer the amount to be increased to the company’s temporary account for capital verification, and the bank where the account is located shall issue a certificate (receipt receipt, statement and bank confirmation letter reply) ( 3-4 working days). Submit the certificate (mailed by the bank to the firm), business license and previous capital verification report to the accounting firm, and the firm will issue a capital verification report (1-2 working days). (If you need to save the time when funds are frozen, you can open a zero-hour capital verification account after the third step is completed.)
Fees: The accounting firm charges a fee of one thousandth of the registered capital. (Capital increase report of the import and export company)
5. After the required preparation materials and equipment are completed, the agent will submit them to the branch of the Industrial and Commercial Bureau that issued the license for on-site review. If approved, the "Enterprise Registration Application Receipt Certificate" will be issued.
6. After the review is completed within 5 working days, you can use the date indicated on the "Enterprise Registration Application Receipt Receipt" to receive a new business license with this document.
7. Fees: If the sum of the increased registered capital (registered capital) and the original registered capital (registered capital) does not exceed 10 million yuan, a cost of 0.8‰ for the increase and a full cost of 10 yuan will be charged. (For detailed charges, please refer to the "Administrative Charges Catalog")
8. After receiving the new license, use the legal person ID card to unfreeze the company's temporary capital verification account and transfer the funds to the corresponding account.
Summary of the capital increase process:
1. Shareholders’ meeting resolution where each shareholder agrees to the capital increase
2. Modification or supplement of the capital increase articles of association
3. Invest capital increase (or hire an appraisal company to conduct physical/intangible asset appraisal)
4. Hire an accounting firm to issue a capital verification report
5. Handle a series of changes in industrial and commercial, taxation, etc. registration
To sum up, we can know that according to the provisions of the Stamp Duty Interim Regulations, when an enterprise increases capital, it needs to decal the capital increase, and the tax rate for the increased part is a decal of 50,000.