How To Pay Stamp Duty After Paid Up Of Registered Capital Instead Of Subscription Registration

The revision of the company law mainly involves the following three aspects:

First, the registration system of paid up registration of registered capital should be changed to subscribe registration system.

In addition to the provisions of laws, administrative regulations and the State Council's decision to pay the registered capital of the company, the provisions of the company's shareholders (promoters) should be fully paid within two years from the date of the establishment of the company, and the investment company can pay the full amount of capital within five years.

The shareholders of a company independently agree on the amount of capital contribution, the mode of contribution and the time limit for contribution, etc., which are also recorded in the articles of association of the company.

Second, we should relax the conditions for registration of registered capital.

Apart from the provisions of laws, administrative regulations and the State Council's decision on the minimum registered capital of a company, the restriction on the minimum registered capital of a limited liability company is 30 thousand yuan, the minimum registered capital of a one person limited liability company is 100 thousand yuan, and the minimum registered capital of the Limited by Share Ltd is 5 million yuan.

Third, simplify registration matters and registration documents.

The amount of capital subscribed by the shareholders of a limited liability company and the paid up capital of the company are no longer regarded as registered matters of the company.

When a company is registered, it is not necessary to submit a capital verification report.

The core of the reform of the registered capital registration system is that the registered capital is changed from the paid in registration system to the subscription registration system, and the conditions for registration of the registered capital are relaxed.

Then, how will the stamp duty be paid after the registration system of registered capital is changed to the subscription registration system?

Article seventh of the implementing rules for provisional regulations of stamp duty stipulates that the book of funds recorded in the table of tax items and tax rates refers to the general ledger book containing the original value of fixed assets and its own circulating funds, or the account book specially set up for recording the original value of fixed assets and its own circulating funds.

Other books refer to books other than those mentioned above, including

And detailed subsidiary ledgers.

The notice of the State Administration of Taxation on the stamp duty on capital account books (No. 1994 of national tax [25]) stipulates that after the production and operation units implement the general financial rules for enterprises and the accounting standards for enterprises, their accounts of the funds are recorded.

The tax basis is changed to the total sum of two items of "paid in capital" and "capital reserve".

The total amount of the two items of "paid in capital" and "capital accumulation" is greater than that of the original applique fund.

Accounting regulation

Appendix to the accounting standards for enterprises application guide: the accounting subjects and main accounting treatments stipulate that the "paid in capital" subjects shall be used to calculate the paid up capital of enterprises accepting investors' input.

Limited by Share Ltd should change this subject to "equity" subject.

The enterprise accepts the capital invested by investors, and debit "bank deposits", "other receivables", "fixed assets", "intangible assets" and "long-term equity investments" and so on. According to its share in the registered capital or share capital, it credits the subject of "paid in capital", and credits the subject of "capital accumulation, capital premium or equity premium".

Accounting for capital reserve accounts for an enterprise which receives part of its share of capital invested in the registered capital or share capital.

After the registered capital paid registration system has been pformed into the subscription registration system, the business sector only registers the registered capital subscribed by the company, and does not need to register the paid capital, and no longer certify the capital verification document.

The shareholders of a company (initiators) shall make an independent agreement on their subscribed capital contribution, mode of contribution and duration of capital contribution, and shall record it in the articles of association.

When a shareholder of a company (initiator) accepts the payment, he has no tax payment source, no tax paying ability and no stamp duty. He should follow the principle of cash basis and pay stamp duty when he actually receives the capital contribution.

The cash basis is also called cash or real payment system, which takes cash receipt or payment as the standard to record the realization of income and the occurrence of expenses.

According to the cash basis, the period of ownership of income and expenses will be closely related to the occurrence or disbursements of cash receipts and payments.

In other words, cash receipts and payments are all recorded as income and expenses during the period of its occurrence, without considering whether or not the economic business connected with cash receipts and payments actually occurs.

The accrual basis is relative to the cash basis.