Whether the shareholder s capital contribution has been falsely declared, and what is the shareholde

The circumstances of false capital contribution by shareholders are:

1) Fraudulent capital verification report with false bank receipts and statements with no actual cash or higher than actual cash, so as to obtain company registration;

2) Fraudulently obtaining the capital verification report with false physical investment procedures, so as to obtain company registration;

3) Contributing capital in kind, industrial property rights, non-patented technology, and land use rights, but not going through the formalities for the transfer of property rights;

4) The actual value of the physical goods, industrial property rights, non-patented technologies and land use rights as capital contributions is significantly lower than the price set by the articles of association;

5) When the unit shareholder establishes the company, in order to cope with the capital verification, the money is transferred to the company's account for a short period of time and then transferred out immediately, and the company does not actually use the money for operation;

6) The net assets invested are not audited, and only the accounting statements provided by the investor are understated and overvalued assets are verified.

1. How to write the time of capital contribution of a registered company.

The form of capital contribution refers to the form of investing shares in a company or enterprise.

Registered company capital contribution method:

1. If it is a contribution in kind, fill in the contribution in kind.

2. If it is a cash contribution, fill in the cash contribution.

3. Industrial products or trouser rights and non-patented technologies.

4. Land use rights.

2. Assist in the latest determination of capital withdrawal.

There are several forms of withdrawal of capital contributions by shareholders:

1) Shareholders increase transaction costs through related party transactions between other civil entities under their control and the company, obtain the company's property in disguised form or forge a false underlying transaction relationship, such as the sale and purchase relationship between the company and the shareholder, where the company transfers part of the shareholder's registered capital to the shareholder's personal ownership;

2) Withdraw part or all of the non-monetary part of the registered capital, such as buildings, plants, machinery and equipment, industrial property rights, know-how, and the right to use the site, after the capital verification is completed;

3) Violating Article 166 of the Company Law by failing to withdraw the statutory provident fund and the statutory public welfare fund or making false financial accounting statements to inflate profits, and withdrawing capital contributions in the name of distributing profits in a short period of time;

4) Withdraw monetary contributions and make up for other non-monetary parts that have not been audited and appraised and whose actual value is significantly lower than their declared value, so as to achieve the purpose of withdrawing capital contributions;

5) The company repurchases the equity of shareholders but does not go through the capital reduction procedures;

6) Withdrawal of capital contributions in disguised form by providing mortgage guarantees to shareholders;

7) Shareholders evade the company's assets through false litigation;

8) Shareholders evade the company's assets by providing loans to directors, supervisors, senior managers, etc. in the name of the company without repaying them;

9) Shelling operation, that is, if the shareholder splits the profit of the company, the shell of the company is used to carry out shelling operation, and if the illegal act harms the interests of legitimate creditors, the creditor can directly require the shareholder to bear the corresponding legal responsibility.

Article 28 of the Company Law stipulates that shareholders shall pay in full and on time the amount of capital contributions subscribed by them as stipulated in the articles of association of the company. 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.

Legal analysis: If the circumstances of the shareholder's false capital contribution are serious, it is necessary to bear criminal liability. One of the essential characteristics of the so-called false capital contribution refers to the shareholder's apparent capital contribution but actual capital contribution, one of its essential characteristics is that the shareholder did not actually make capital contribution and failed to prove that the money was transferred to the company's account after capital verification when the company was established, and the company did not actually use the capital contribution to operate.

Legal basis: Article 159 of the Criminal Law of the People's Republic of China Where the founders or shareholders of a company violate the provisions of the Company Law by failing to deliver money or goods or transfer property rights, make false capital contributions, or withdraw their capital contributions after the establishment of the company, and the amount is huge, the consequences are serious, or there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not more than five years or short-term detention, and/or a fine of not less than 2% but not more than 10% of the amount of false capital contributions or the amount of capital contributions withdrawn. Where a unit commits the crime in the preceding paragraph, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be sentenced to up to five years imprisonment or short-term detention.

The shareholder's false capital contribution shall be resolved by the following measures: The company registration authority shall order correction in accordance with the law and impose a fine of not less than 5% but not more than 15% of the amount of the false capital contribution. Shareholders may make capital contributions in monetary terms, as well as non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law, such as physical objects, intellectual property rights, and the right to use land and limbs.

However, there is an exception for the property that cannot be used as a capital contribution by laws and administrative regulations.

Legal basisArticle 199 of the Company Law of the People's Republic of China.

If the promoters or shareholders of the company make false capital contributions, fail to deliver or fail to deliver the monetary or non-monetary assets used as capital contributions on time, the company registration authority shall order them to make corrections and impose a fine of not less than 5% to 15% of the amount of the false capital contributions.

Legal Analysis: Shareholders need to bear criminal liability if the circumstances of false capital contribution are serious. where the amount is huge, the consequences are serious, or there are other serious circumstances, a sentence of up to five years imprisonment or short-term detention is to be given, and/or a fine of between 2% and 10% of the amount of false capital contributions or evasion of capital contributions is to be given.

Legal basis: Article 159 of the Criminal Law of the People's Republic of China The promoters and shareholders of the company violate the provisions of the Company Law by failing to deliver money or goods or transfer property rights, and make false capital contributions; or where the amount of capital contributions is huge, the consequences are serious, or there are other serious circumstances, a sentence of up to five years imprisonment or short-term detention is to be given, and/or a fine of between 2% and 10% of the amount of false capital contributions or the amount of capital contributions withdrawn is to be given. Where a unit commits the crime in the preceding paragraph, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be sentenced to up to five years imprisonment or short-term detention.