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注册资本是企业的“血液”。根据《中华人民共和国公司法》的相关规定,认缴注册资本是有限责任公司股东出资的法定方式,是股东日后主张股东权利的重要依据。本文对注册资本金的认缴时间、是否足额认缴、非货币形式认缴交付程序等涉税问题进行分析。一、注册资本金认缴时间与企业所得税2014年《公司法》修订前,其中第二十六条规定:“有限责任公司的注册资本为在公司登记机关登记的全体股东认缴的出资额。公司全体股东的首次出资额不得低于注册资本的百分之二十,也不得低于法定的注册资本最低限额,其余部分由股东自公司成立之日起两年内缴足;其中,投资公司可以在五年内缴足。”这里面涉及三个较为重要问题:一是规定了投资人首次出资额度不得低于注册资本的百分之二十;二是对一些企业注册资本金金额有最低数额的限制,如钢铁、
The registered capital is the “blood” of the company. Pursuant to the relevant provisions of the Company Law of the People’s Republic of China, subscribing for registered capital is the legal method of capital contribution by limited liability companies and an important basis for shareholders to claim their rights in the future. This article analyzes the tax-related issues such as the subscription time of registered capital, whether to subscribe in full amount and non-monetary subscription and delivery procedures. I. Registered capital subscription time and enterprise income tax Prior to the revision of the Company Law in 2014, Article 26 of the Law stipulates: “The registered capital of a limited liability company shall be the sum of capital subscribed by all shareholders registered with the company registration authority The first contribution of all the shareholders shall not be less than 20% of the registered capital, nor shall it be lower than the statutory minimum registered capital, and the rest shall be fully paid by the shareholders within two years from the date of establishment of the company. Among them, the investment company Can be fully paid within five years. ”There are three more important issues involved: First, the provisions of the investor for the first time the amount of capital contribution shall not be less than 20% of the registered capital; second is the amount of some registered capital of the lowest amount The amount of restrictions, such as steel,