The registered capital of the company is paid-in.
Paid-in investment in intellectual property rights.
On December 29, 2023, the seventh meeting of the Standing Committee of the 14th National People's Congress deliberated and passed the revised new Company Law, which will come into force on July 1, 2024. This revision is a comprehensive revision based on the new development stage of the socialist market economy since the implementation of the Company Law 30 years ago, and is of great significance for deepening the reform of state-owned enterprises, continuously optimizing the business environment, improving the property rights protection system, and promoting the healthy development of the capital market.
1. The new Company Law actively responds to practical demands and solves the practical problems of admission but non-payment.
Stipulate a five-year subscription period for the newly established company
Article 47 adds that "the amount of capital contribution subscribed by all shareholders shall be paid in full by the shareholders within five years from the date of establishment of the company in accordance with the provisions of the articles of association", which not only refers to the natural life cycle of the company and gives shareholders sufficient flexibility in capital contribution, but also emphasizes that subscription does not mean non-payment, so as to protect the legitimate rights and interests of trading counterparties and creditors.
Existing companies enjoy ample buffer periods.
Article 266 stipulates that "if a company registered and established before the implementation of this Law has a capital contribution period that exceeds the time limit specified in this Law, it shall be gradually adjusted to within the time limit specified in this Law, unless otherwise provided by laws, administrative regulations or decisions". Set up legislative arrangements for the transition period, reserve sufficient time for the adjustment of existing companies, do not adopt a "one-size-fits-all" approach, and take the normal operation of enterprises as the starting point to ensure the stable and orderly development of the market economy.
The paid-in system of registered capital means that when the company is established, the amount of registered capital must be specified in the articles of association, and the promoters or shareholders must subscribe in full or in full at one time when the company is established. However, in practice, due to various reasons, some enterprises may face the problem of difficulty in paying up the registered capital. Today, we will introduce in detail the process and advantages of paid-in intellectual property rights.
2. The process of paid-in capital of intellectual property rights.
1.Determine the scope of intellectual property.
Before starting to make a capital contribution, shareholders need to be clear about the scope of intellectual property they own. This includes patents, trademarks, copyrights, etc., and ensures the validity and integrity of these intellectual property rights.
2.Assess the value of intellectual property.
In order to ensure the fairness and reasonableness of the paid-in capital, it is necessary to evaluate the value of the intellectual property rights owned. This process needs to be carried out by a professional assessment agency to ensure the accuracy and reliability of the assessment results.
3.Develop a capital investment plan.
According to the actual situation and needs of the enterprise, formulate a specific paid-in capital plan. The plan should include the specific method, amount, and time node of the investment, so as to facilitate subsequent operations.
4.Sign the relevant agreement.
After determining the value of the IP and the investment plan, the enterprise needs to sign a relevant agreement with the shareholders to clarify the rights, obligations and responsibilities of each party. This includes IP transfer agreements, technology transfer agreements, etc.
5.Go through the relevant procedures.
In accordance with the requirements of relevant laws, regulations and policies, go through the relevant procedures required for the paid-in capital of intellectual property rights. This includes formalities such as change of ownership of intellectual property rights, tax registration, etc.
6.Complete the paid-in investment.
After completing the above steps, the enterprise can complete the paid-in investment of intellectual property. In this process, enterprises need to ensure that the funds are legal and compliant.
7.Filing with the tax office.
After completing the paid-in capital, you need to go to the tax bureau to file for deferred individual income tax.
2. Advantages of paid-in capital investment in intellectual property rights.
Compared with traditional investment in monetary real assets, paid-in investment in intellectual property rights has the following advantages:
1.Cost reduction: Compared with investment in physical assets, the capital cost required for paid-in investment in intellectual property is lower. Enterprises can obtain funds by transferring or licensing intellectual property rights to reduce operating costs.
2.Improve the core competitiveness of enterprises: Through paid-in capital, enterprises can transform their intellectual property rights into actual assets and improve their core competitiveness. This helps businesses gain more advantages in the fierce market competition.
3.Optimize asset structure: For some asset-light enterprises, they can optimize their asset structure and improve asset quality through paid-in capital. At the same time, intellectual property, as an intangible asset, can improve the asset valuation value of an enterprise.
4.Enjoy preferential policies: With the increasing importance of intellectual property rights in the country, relevant policy support is also increasing. Enterprises can enjoy preferential policies through paid-in capital.
5.Protection of intellectual property rights: Through paid-in capital, enterprises can turn their intellectual property into real assets, thereby better protecting their intellectual property rights from infringement. At the same time, it also provides more possibilities for enterprises to carry out subsequent intellectual property transactions and financing.
6.Improve the visibility of the enterprise: Through the paid-in investment, the enterprise can show its high-quality intellectual property rights to the society, and improve the visibility and reputation of the enterprise. This is of positive significance for corporate brand building and market expansion.
In short, the paid-in investment of intellectual property rights has multiple advantages such as reducing costs, improving the core competitiveness of enterprises, optimizing asset structure, enjoying preferential policies, protecting intellectual property rights and improving the visibility of enterprises. For qualified enterprises, choosing paid-in capital can help maximize the value of their intellectual property rights and promote the sustainable development of enterprises.
Paid-in contribution of intellectual property rights