公司注册资本越大越好吗? |
添加时间:2017/9/7 14:34:50 浏览次数: |
注册资本,可以说是所有创业者在准备创业时要遇到的第一个与自己专业无关的晦涩名词,也是第一个要与新公司合规化发生关联的事项,看似是一个小小的数字,其中学问其实不少。 Registered capital, can be said to be obscure to meet all entrepreneurs in terms ready to start with the first with their own expertise, is also the first to planning matters associated with the new company, appears to be a small number, which is in fact a lot of knowledge. 先普及一下与注册资本相关的基础知识 First of all, with the basic knowledge of registered capital 注册资本是一个公司法概念,按照新修订的《公司法》及相关条例,“注册资本”的登记管理已经从“实缴登记制”调整为“认缴登记制”,关于这个变化,有几个创业者必须知道的关键信息: The registered capital of a company is the concept of law, in accordance with the newly revised "company law" and relevant regulations, the registration and management of registered capital "has been registered from the" paid up system "to" subscription registration system ", about this change, there are several key information entrepreneurs must know: 注册资本的实缴已经没有期限承诺限制,“如果非要为这个承诺加上一个期限”,不要超过公司经营期限就可以; The actual payment of the registered capital has not been limited by the time limit of commitment. "If you have to add a period to this commitment, do not exceed the period of the company's business."; 注册资本已经没有认缴最低限额,也就是说理论上“一元公司”可以存在,最高也没有限制,土豪随意! The registered capital has not accepted the minimum amount, that is to say, in theory, "one yuan company" can exist, there is no limit, tyrant arbitrary! 股东实际缴存的注册资本,也就是会计上的“实收资本”,不再是工商登记事项,也不再需要《验资报告》。 The actual registered capital paid by the shareholder, that is, the "paid in capital" of the accountant, is no longer a matter of industrial and commercial registration, nor is the capital verification report required. 以上的所有信息简化成一句话,貌似就是“啥都不管了”,不管了真的就可以耍出各种姿势吗?答案是否定的,有些姿势是要伤筋动骨的笨姿势! All of the above information is simplified into a sentence, and it seems that "nothing is wrong." The answer is negative, some gestures to the posture of injured in the sinews or bones! 坑一 A pit 注册资本能写多大写多大,先把自己写成“亿万富翁”再说 How many capitals can the registered capital be written? First, write yourself as a "billionaire" 虽然公司法以及工商登记不再管实际缴存资金的环节,但是除非你是真正的土豪,注册资本不能随便写,写多了惹得事儿很大! Although the company law and industrial and commercial registration is no longer the actual payment of funds link, but unless you are a real tyrant, the registered capital can not literally write, write more, provoking a lot of things! 首先,这事还是有别的人会管的,比如公司的投资人,再比如未来走向资本市场过程中的监管机构,都会有可能要求认缴资本实际到位,当然如果到时候发现实际到位无法达成,可以采用减资的方法降低注册资本,但是这个过程费时费力,会严重影响融资及走入资本市场进程; First of all, it still has other people will tube, such as the company's investors, such as the future direction of regulatory capital market in the process, will likely ask the subscribed capital in place, of course, if we found that the actual place cannot be reached, the reduction method can be used to reduce the registered capital, but the process is time-consuming and laborious, will the serious impact of financing and capital market into the process; 有朋友说了:没事!先写大点开心开心以后再减不迟,这么做后果真的可能很严重。注册资本是法律上股东承担有限责任的承诺,当公司资产不足以清偿公司债务时,股东有义务按照承诺的注册资本清偿剩余债务。 A friend said: "nothing."! First, write big, happy, later, not later, so the consequences can really be serious. Registered capital is a legal commitment by shareholders to limited liability. When the company's assets are insufficient to meet the company's obligations, the shareholders are obligated to discharge the remaining debts in accordance with the registered capital of the undertaking. 最近,上海法院已经有判例,要求在经济纠纷诉讼中败诉公司的股东实缴补足注册资本后承担赔偿责任,什么意思?说白了,吹牛是要付出代价的!你写1个亿的注册资本你就要承担1个亿限额内的责任!对于大多数人,这相当于有限责任变成无限责任了! Recently, the court of Shanghai has already had a precedent, requiring the loss in the economic dispute lawsuit, the shareholder of the company paid up the registered capital to bear the liability for compensation. What do you mean? To put it plainly, boasting costs a lot! If you write 1 hundred million of the registered capital, you will be liable for the 1 hundred million limit! For most people, this amounts to a limited liability and becomes an unlimited liability! 坑二 Pit two 注册资本中设置不切实际价值的非货币资产出资 Non monetary assets invested with unrealistic value in the registered capital 有的创业者,或者自己琢磨,或者在某些“专家”的建议下,在注册资本中设置用自己持有的软件著作权、专利权等非货币资产出资,觉得通过加大点资产评估值在不掏钱的情况下占有较大比例股份挺合适。 Some entrepreneurs, or think of yourself, or in some "experts" advice, in the registered capital with their holdings of software copyright, patent and other non monetary assets, think through increasing point to assess the value of assets is very suitable in the large proportion of shares do not pay the case. 实际上,从税法角度看,个人以非货币资产出资的分解动作是个人转让非货币资产和投资同时发生,应按照“财产转让所得”项目计算缴纳个人所得税(具体见财税〔2015〕41号文件)。虽然这个税务规定在执行层面有些争议,甚至有“专家”已经上升到“堵上创新之路”的高度,但是老祖宗一直教育我们“不要一棵树上吊死”,请三思有必要一定要用非货币资产出资吗? In fact, from the perspective of tax law, personal action to decompose the form of non monetary assets is the transfer of non monetary assets and investment at the same time, the calculation should pay personal income tax in accordance with the "assets" projects (see specific taxation 2015 Document No. 41). Although the tax provisions in the implementation level is somewhat controversial, even "experts" have risen to "on the road of innovation", but has been the education of our ancestors "don't hang on a tree", it is necessary to think twice with non monetary assets invested? 况且,即使税交了出资完成了,这些非货币资产入账后就变成了公司资产,正常的话需要分期折旧摊销,变成了公司的成本费用,直接了增加了公司会计报表盈利的负担。 Moreover, even if the tax paid paid, these non monetary assets accounted for it becomes a normal company assets, you need to become a stage of depreciation and amortization, the company costs directly increase the burden of the accounting statements of the company profit. 坑三 Pit three 用投资人的投资估值溢价增资。 Use investor's investment valuation premium to increase capital. 在会计上,投资人的投资估值溢价需要计入“资本公积”科目,在这里先普及一下计算方法。 In accounting, the investor's investment valuation premium should be included in the "capital reserve" account, where the calculation method should be popularized first. 「假设公司注册资本80万,天使投资人以1,000万的估值占比20%增资200万,公司注册资本调整为多少?这200万有多少计入“实收资本”,有多少计入“资本公积”?」 "Suppose the company registered capital of 800 thousand, the angel investors accounted for 10 million of the value of 20%, the capital increase of 2 million, the company registered capital adjustment to how much?" How much of these 200 are included in the "paid in capital"? How much are included in the "capital reserve"? " 让我们用小学数学方法算一下: Let's count it in elementary school math: 设天使投资人需要计入“实收资本”的金额为X,则X/(80+X)=20%,经缜密计算得X=20。答案就是,注册资本调整为80+20=100万,天使投资人的投资中20万计入“实收资本”,180万计入“资本公积”。 Angel investors need to include "paid in capital" amount of X, then X/ (80+X) =20%, calculated by careful calculation X=20. The answer is that the registered capital is adjusted to 80+20=100 million. 200 thousand of angel investor's investment is included in the paid in capital, and 1 million 800 thousand is included in the capital reserve". “资本公积”的“公”字很重要,从字面上看就能看出是所有股东共享的资本性积累。是的,这180万是大家的了!是大家的了就可以任性使了吗?不是!如果这180万用于转增注册资本,从税法上的分解动作是先分后投,听到了吗,分钱了请缴税! The word "capital" of the capital reserve is very important. From the literal point of view, it can be seen that all shareholders share the capital accumulation. Yes, these 1 million 800 thousand are for everyone! Is everybody's, can self willed make? No 1 million 800 thousand for if this is first divided into registered capital, after the decomposition of the action on tax law, do you hear, please pay money! 正确姿势 Correct posture 第一,注册资本登记时切记量力而行,匹配自己的当期资金能力或可预期资金能力,为未来的资本运作和经营运行降低压力,如果一时头脑发热已经写的很大,且实缴出资承诺预期无法完成,那就“姿势不对,起来重睡”~尽快减资; First, the registration of the registered capital, remember their current capabilities, financial capacity or anticipated financial capacity, reduce the pressure for future capital operation and operation, if a fad has been written, and the paid in capital is expected to complete the commitment, then "up heavy sleep posture is not right." ~ capital as soon as possible; |
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