What Is a Capital Contribution?

The subscribed capital contribution refers to the statutory registered capital of an enterprise, and the registered capital is the registered capital payable by the enterprise in accordance with the provisions of the articles of association. The subscription amount consists of two parts: the actual contribution and the payable contribution. The different understandings of the amount of investment, time and method of capital contribution subscribed and paid by each shareholder (promoter) of the company as registration items may cause great differences in the specific registration work. There are two main types of understanding. One is: the registered capital contribution and the investment time of a certain shareholder (investor) should be the capital contribution and investment time of each period of subscription, and the actual capital contribution and capital contribution. The time should be the amount of investment and the time when it has completed the payment. The other is that the registered capital contribution and time of subscription of a certain shareholder shall be the total amount of capital contribution and the final time of payment of all subscribed capital at the time of registration, and the actual capital contribution and investment time shall be their The total amount of capital contributions paid at the time of registration and the final time to pay all paid-in capital contributions.

Subscription amount

Take a practical example: a company has a total of 2

The specific content of specific registration items is not allowed to be ambiguous, so which of the two types of understanding is more reasonable? What problems do different understandings cause in the registration process?

The first understanding is natural, shareholders (

After registration, it is a question of supervision. Different registration contents and standards will also cause differences in the supervision process. Article 23 of the "Regulations on the Administration of the Registration of Registered Capital of Companies" stipulates: "If the shareholders or promoters of the company make false capital contributions, fail to deliver or fail to deliver monetary or non-monetary assets as capital contributions, the company registration authority shall Article 70 of the Regulations imposes a penalty. If the company's shareholders or promoters refuse to make corrections, the company registration authority orders the company to complete the registration of the registered capital and the change of the investment period within a time limit. Three penalties. Two years after the establishment of the company, of which five years after the establishment of the investment company, the shareholders or promoters of the company have not delivered or paid the capital in full, and the company has not completed the change registration, the company shall 68 penalties. "This article will certainly become the most commonly used and most practical clause in our supervision work, but there are many cases when the above two terms are actually applied to the two registration methods of shareholders' investment related to registration items It will be different. The analysis is as follows:

Regarding the supervision of whether shareholders (sponsors) have paid their contributions on time, if they are registered in the first way, since each subscription is registered in detail, it is easy to grasp whether a shareholder (sponsor) If you register in the second way, you can only determine whether the total amount of capital contribution is paid on time from the content of the relevant registration items. The status of each subscription can only be determined in the charter. If you want to monitor a shareholder (Promoter) It is difficult to pay the capital for each subscription period. In accordance with Article 70 of the "Regulations on the Administration of Company Registration" (the company's promoters and shareholders make false capital contributions, failing to deliver or failing to deliver the monetary or non-monetary property as capital contributions, the company registration authority shall order corrections and impose a false capital contribution of 5% Fines above 15%) are fine when they are punished, because the facts of violations (illegal) are ultimately determined by the company's articles of association and relevant regulations. However, if the company's shareholders or promoters refuse to make corrections, the two registration methods require the registration authority to regulate the company and the shareholders (sponsors) in the actual work. Companies registered in the first way should be "ordered to register for changes in the registered capital and investment period within a limited period of time." Companies registered in the second way should be ordered to "modify the company within a limited period of time if there is no need to change the final subscription period." The relevant provisions of the Articles of Association, and the registration of records "; if not overdue, the penalties are different according to Article 73 of the" Regulations on the Administration of Company Registration ", the former shall be punished according to the first paragraph of the article" more than 10,000 yuan 100,000 A fine of less than 30,000 yuan ", the latter shall be fined less than 30,000 yuan in accordance with the second paragraph of the article".

Registration and management are inseparable from computer applications. But the design of the corresponding computer software depends on the way of registration and the concept and requirements of management. Even if you are not the designer of computer software, as an ordinary enterprise registrant, when using registration management software, you should also have specific registration methods for software implementation, data entry requirements, and the meaning and operation of software prompts or locks Wait for a consensus with software designers. Otherwise, the application of the computer will not only fail to fulfill its due role, it will sometimes even "help". Therefore, for the specific meaning of subscribed and paid contributions as registration items and the specific registration operation during instalment subscription, all parties must have a unified understanding to enable the registration and supervision to proceed smoothly.