The ways to increase paid-in capital are: 1, transferring capital reserve to increase paid-in capital; 2. Convert surplus reserve into paid-in capital; 3. The undistributed profit is transferred to the paid-in capital; 4. Owners increase investment. Paid-in capital refers to all kinds of property invested by investors as capital, and is the source of all legal capital registered by enterprises. According to investors, it can be divided into state capital, collective capital, enterprise capital, individual capital, Hong Kong, Macao and Taiwan capital and foreign capital.

Paid-in capital is divided into monetary funds, physical objects and intangible assets.

Monetary fund: if it is invested in RMB cash, it shall be recorded according to the time and amount actually received or deposited in the enterprise bank.

Physical object: paid-in capital needs to be accounted by authoritative institutions such as auditing.

Intangible assets: included in paid-in capital according to the value confirmed by investors.

The reasons for the decrease in paid-in capital are as follows: First, there is excess capital. Second, enterprises need to reduce paid-in capital due to serious losses. Third, when a joint-stock company develops to a certain period, its capital structure must be changed. Through stock repurchase, the paid-in capital of the company can be reduced and the capital structure can be adjusted.