目前对外商投资企业的出资日认定无规可循,在实际工作中各行其是。企业股东在以货币资金出资时,一般是以投资款收到之日为出资日,这已为多数人所接受,在此不必赘述,本文主要探讨其他出资方式下出资日的确定。 一、实物出资方式下的出资日确定。(1)在企业股东以新购设备、材料出资时(外商投资者多如此),应视发票的“抬头”而定。若发票“抬头”为被投资企业,货款由企 At present, the determination of the date of investment of foreign-invested enterprises is unregulated, and it is true in practical work. When a company’s shareholders use monetary funds to fund their investments, they generally use the date of receipt of the investment funds as their capital contribution date. This has been accepted by most people. It is unnecessary to go into details here. This paper mainly discusses the determination of the date of contribution of other funding methods. I. The capital contribution date under the physical contribution method is determined. (1) When the shareholders of a company pay for new equipment and materials (more foreign investors do), it depends on the “head” of the invoice. If the invoice “heads up” for the invested company, the payment will be made by the enterprise.