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How to handle the accounting for the company’s capital increase

1. Hold a shareholders' meeting. Shareholders agree to increase the company's capital, sign shareholders' meeting resolutions, and amend the company's articles of association.

2. Open a capital verification account.

3. Inquiry for confirmation of the capital increase, that is, the capital increase corresponding to the investment proportion is invested as each investor. After the capital increase is received, contact the accounting firm to obtain a confirmation letter and submit it to the capital verification account bank. Receive three orders: invoice, statement, and confirmation letter.

4. Issue a capital increase verification report and submit it to the industrial and commercial administration department. After receiving the three receipts, bring the resolution of the capital increase shareholders' meeting, the amendment to the articles of association or the articles of association and the company's relevant documents to the accounting firm to issue a capital increase verification report.

Extended information:

Notes on monetary capital investment

1. When opening a temporary bank account and investing capital, you must specify the "purpose/source of funds/" in the bank document. Please indicate "Investment Fund" in the "Abstract/Remarks" column

2. Each shareholder shall invest funds according to the proportion of capital contribution subscribed by them, and provide the original invoice issued by the bank.

3. The investor must provide physical and intangible assets (such as trademarks, patents, non-patented technologies, copyrights, land use rights, etc.) to Investor B as specified in the articles of association

Notes on investment

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1. The physical objects used for investment are owned by the investors and are not guaranteed or mortgaged

2. If the investment is made with industrial property rights or non-patented technology, the shareholders or promoters shall own it Ownership

3. If the investment is made with land use rights, the shareholder or promoter shall own the land use rights

4. If the investment is made with intangible assets as the price of the registered capital, its share of the registered capital The proportion should comply with relevant national regulations. (Can account for up to 70% of the registered capital)

5. Capital contributions in kind or intangible assets must be evaluated and an evaluation report provided.

6. The company's articles of association should provide for the above-mentioned capital contributions. Provisions shall be made on transfer matters, and the transfer procedures shall be handled in accordance with relevant regulations within six months after the establishment of the company after investment, and shall be reported to the company registration authority for filing.

Change of capital increase

The following documents must be submitted to the industrial and commercial department at the place of registration to apply for change:

A. "Company Change Registration Application" signed by the company's legal representative Letter";

B. Resolution of shareholders' meeting on increasing registered capital;

C. Amendment to company's articles of association or new company's articles of association;

D. Having A capital verification report issued by a legally qualified capital verification agency and a price agreement for high-tech achievement investment agreement;

E. If the company adds a new shareholder, the new shareholder’s legal person qualification certificate or natural person identity certificate shall be submitted;

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F. The original and duplicate of the company's "Enterprise Legal Person Business License".

Baidu Encyclopedia--Company Capital Increase