Borrow: fixed assets,

Debit: tax payable-value-added tax payable-input tax General taxpayers receive special invoices for investment in fixed assets,

Loan: paid-in capital (share agreed by both parties),

Loan: capital reserve-capital premium (balance inversion),

Enterprises should determine the value of fixed assets and intangible assets according to the value agreed in the investment contract or agreement, and debit the subjects of "fixed assets" or "intangible assets", unless the investment contract or agreement is unfair. According to the investor's share in the registered capital, the "paid-in capital" is credited. If the value agreed in the investment contract or agreement is greater than the investor's share in the registered capital of the enterprise, the difference shall be recorded in the title of "capital reserve".