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首頁 » 內資公司注冊 » 江蘇公司注冊

江蘇公司注冊資本管理規定（2014）

作者: admin 日期: 2014-11-09 19:29:28 人氣: - 評論: 1459

公司注冊流程及費用

認繳制： 3月1日起全市實行注冊資本認繳制，股東的出資金額、出資期限、出資方式在章程中約定，登記機關不再收取驗資報告。但企業需要在市場主體信用信息公示系統中公示資金到位情況。

實繳出資時間再章程中約定，需要在企業的經營期限內。

　　國家工商管理總局日前發布并實施了修改后的《公司注冊資本登記管理規定》?！豆芾硪幎ā钒垂绢愋图捌湓O立方式分別對南京注冊公司資本、實收資本、出資方式等進行了明確。

　　《管理規定》明確，有限責任公司的注冊資本為在公司登記機關依法登記的全體股東認繳的出資額。股份有限公司采取發起設立方式設立的，注冊資本為在公司登記機關依法登記的全體發起人認購的股本總額。股份有限公司采取募集設立方式設立的，注冊資本為在公司登記機關依法登記的實收股本總額。

　　《管理規定》指出，股東或者發起人可以用貨幣出資，也可以用實物、知識產權、土地使用權等可以用貨幣估價并可以依法轉讓的非貨幣財產作價出資。股東或者發起人以貨幣、實物、知識產權、土地使用權以外的其他財產出資的，應當符合國家工商行政管理總局會同國務院有關部門制定的有關規定。

　　《管理規定》明確，股東或者發起人必須以自己的名義出資。股東或者發起人不得以勞務、信用、自然人姓名、商譽、特許經營權或者設定擔保的財產等作價出資。

　　《管理規定》對有限責任公司和股份有限公司注冊資本的最低限額分別予以明確。對于首次出資額，《管理規定》也分別作出規定：有限責任公司全體股東的首次出資額不得低于公司注冊資本的百分之二十，也不得低于法定的注冊資本最低限額，其余部分由股東自公司成立之日起兩年內繳足；其中，投資公司可以在五年內繳足。發起設立的股份有限公司全體發起人的首次出資額不得低于公司注冊資本的百分之二十，其余部分由發起人自公司成立之日起兩年內繳足；其中，投資公司可以在五年內繳足。

　　按照《管理規定》，公司增加注冊資本的，股份有限公司以公開發行新股方式或者上市公司以非公開發行新股方式增加注冊資本的，還應當提交國務院證券監督管理機構的核準文件。

　　《管理規定》強調，非公司企業按《公司法》改制為公司、有限責任公司變更為股份有限公司時，折合的實收股本總額不得高于公司凈資產額。有限責任公司變更為股份有限公司，為增加資本公開發行股份時，應當依法辦理。

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