State requirements on the conditions required to register a company with fixed assets 85

The amount of monetary contribution of all shareholders shall not be less than 30% of the registered capital of the limited liability company. If your total registered capital is 1 million, that is, your monetary contribution should reach 300,000, and the rest can be fixed assets or others.

If you want to make a capital contribution with a fixed registration, you need to go to an accounting firm to issue an asset appraisal report, and then take the appraisal report to the industrial and commercial bureau to handle the company registration business.

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Article 26 of the Company Law The registered capital of a limited liability company shall be the amount of capital contribution subscribed by all shareholders registered with the company registration authority. The initial capital contribution of all shareholders of the company shall not be less than 20% of the registered capital, nor shall it be less than the statutory minimum amount of registered capital, and the remaining part shall be paid in full by the shareholders within two years from the date of establishment of the company; Among them, the investment company can be paid up in full within five years.

The minimum registered capital of a limited liability company is RMB 30,000. Where laws and administrative regulations have higher provisions on the minimum amount of registered capital of a limited liability company, follow those provisions.

Article 27 Shareholders may make capital contributions in monetary terms, or in kind, intellectual property rights, land use rights, and other non-monetary assets that can be valued in monetary terms and can be transferred in accordance with law; However, there is an exception for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations.

The non-monetary property used as capital contribution shall be appraised and verified, and the property shall not be overvalued or undervalued. Where laws and administrative regulations have provisions on appraisal valuation, follow those provisions.

The amount of monetary contribution of all shareholders shall not be less than 30% of the registered capital of the limited liability company.

Article 28 Shareholders shall pay in full and on time the amount of capital contributions subscribed by them as stipulated in the articles of association. If the shareholder makes a monetary contribution, the full amount of the monetary contribution shall be deposited into the bank account opened by the limited liability company; Where non-monetary assets are used to make capital contributions, the formalities for the transfer of property rights shall be completed in accordance with law.

If a shareholder fails to pay the capital contribution in accordance with the provisions of the preceding paragraph, in addition to paying the full amount to the company, it shall also bear the liability for breach of contract to the shareholder who has paid the capital contribution in full on time.

Summary. 1. General conditions for recognition of fixed assets.

Under normal circumstances, fixed assets can only be recognized when the following two conditions are met at the same time:

1) The economic benefits contained in fixed assets are likely to flow into the enterprise.

The so-called "economic benefit" in this condition refers to cash or cash equivalents that flow directly or indirectly into the enterprise. There are various ways in which fixed assets can lead to the inflow of economic benefits into the enterprise, such as: bringing economic benefits to the enterprise alone or in combination with other assets; exchanging fixed assets for other assets; repayment of debts with fixed assets, etc.

The "probability" in this condition means that the probability of occurrence is "greater than 50% but less than or equal to 95%". The other conditions that correspond to it to indicate the possibility are:

Do fixed assets need to be used independently?

1. Conditions for the general recognition of fixed assetsUnder normal circumstances, fixed assets can only be recognized when the following two conditions are met at the same time: (1) The economic interests contained in fixed assets are likely to flow into the enterprise, and the so-called "economic interests" in Zheng Jieliang refer to the cash or cash equivalents that directly or indirectly flow into the enterprise. There are various ways in which fixed assets lead to the flow of economic benefits into the business, such as:

Bringing economic benefits to the enterprise alone or in combination with other assets; exchanging fixed assets for other assets; repayment of debts with fixed assets, etc. The "probability" in this condition means that the probability of occurrence is "greater than 50% but less than or equal to 95%". The other conditions that correspond to it to indicate the possibility are:

"Basically certain", meaning that the probability of occurrence is "greater than 95% but less than 100%"; "Likely", meaning that the probability of occurrence is "greater than 5% but less than or equal to 50%"; Very unlikely" means that the probability of occurrence is "greater than 0% but less than or equal to 5%". It can be seen from this that the condition that "the economic benefits contained in the fixed assets are likely to flow into the enterprise" means that the probability of the economic benefits generated by the fixed assets flowing into the enterprise exceeds 50%, but it has not yet reached the level of basic certainty. In other words, the probability of this event occurring is "greater than 50% but less than or equal to 95%".

The reason why fixed assets become assets is that they can be transported to bring economic benefits to enterprises. In other words, if a fixed asset does not bring economic benefits to the enterprise, the fixed asset cannot be listed in the balance sheet as an asset of the enterprise.

Yes, but not personally. The registered capital of the company is the total amount of capital registered by the enterprise in the registration management agency, and the sum of the capital contributions that have been paid or promised to be paid by the parties to the joint venture. For a company, the registered capital can be understood as the limit of the shareholders' willingness and ability to bear the company's responsibilities at the beginning of the company's establishment.

Therefore, for the registered capital, the company must abide by the following three principles: the principle of capital determination, the principle of capital invariance and the principle of capital maintenance. It can be understood that the company's capital needs to be clarified, publicized to the outside world, and in the process of the company's operation, unless it is in accordance with the law and in accordance with strict procedures, the registered capital cannot be reduced.

Therefore, once the shareholders pay the registered capital to the company, the registered capital belongs to the company's property, and the company has independent property rights, and the shareholders cannot take it out for personal use, but can use it to purchase equipment and materials, pay employees' wages and expenses, etc. If it is taken out for personal use, it may constitute illegal acts such as evasion of capital contributions and misappropriation of funds.

Article 26 of the Company Law The registered capital of a limited liability company shall be the amount of capital contribution subscribed by all shareholders registered with the company registration authority. Where laws, administrative regulations, and decisions have other provisions on the minimum amount of registered capital and registered capital of a limited liability company, such provisions shall prevail.

Legal analysis: Registered capital includes fixed assets. There are two ways to register a company, physical investment and monetary investment, and physical investment includes fixed assets, intangible assets, inventory, etc.

When a company is registered, the registered capital of the company includes the amount of fixed assets. At that time, Duan Ranzhi contributed all capital in the form of money, and the registered capital did not include the amount of fixed assets. In the case of industrial and commercial registration, the physical investment and monetary investment can be approved as the registered capital of the company on the basis of the capital verification report.

Legal basis: Article 12 of the Regulations of the People's Republic of China on the Administration of Registration of Enterprise Legal Persons Article 12 The registered capital is the amount of property granted by the state to the enterprise legal person for operation and management or the amount of the enterprise legal person's own property.

If the amount of funds applied for registration is inconsistent with the actual funds of an enterprise legal person for business registration, it shall be handled in accordance with the special provisions of the state.

There are two ways to incorporate a company: an investment in kind and a monetary investment. Physical investment includes fixed assets, intangible assets, inventory, etc., so fixed assets can be recorded as investors' investment in the company's registered capital.

If it is a physical investment (including fixed assets), an accounting firm is required to conduct an asset appraisal, and the value of the appraisal report shall prevail when verifying the capital. Although both asset appraisal and capital verification are completed by accounting firms, the same firm is not allowed to do both appraisal and capital verification.

Based on the capital verification report at the time of industrial and commercial registration, physical investment can be approved as the registered capital of the company as well as monetary investment.

If the fixed assets are to be made as an investment, it is okay to make an appraisal report as a share investment. Of course, it is also possible to invest directly in money, and fixed assets have nothing to do with asset capital.

Fixed assets can be used as intangible assets for registered capital in the form of intangible assets, but the purchased fixed assets must have corresponding purchase invoices, and the size of the registered amount of enterprises can first do their own appraisal, but the final appraisal amount must be obtained after the asset appraisal by the professional institution of the appraisal firm. Finally, the fixed assets will be transferred to the name of the company and recognized as the registered capital of the company.

The registered capital of the registered company (paid-in capital) is subject to the capital verification report and industrial and commercial registration.

Fixed assets that meet the investment conditions and meet the investment requirements are regarded as investments in the capital verification report to form registered capital (paid-in capital). This is not calculated by yourself, but needs to be confirmed by the capital verification procedures of the accounting firm.

If you do it, the shareholders invest in it, even if it.