The new company law requires paid in within 5 years, how can it be regarded as paid in capital contr

The new Company Law will come into effect on July 1, 2024, and the new law requires newly established companies to complete the paid-in registered capital within 5 years.

Step 1: Shareholders need to make a special payment to the company's account, and note that the investment money has been paid; Step 2: After accounting and collecting, it is necessary to make paid-in capital entries, which are reflected in the books and statements; Step 3: At the same time, pay attention to the need to declare stamp duty according to the capital account book. Here are some specific recommendations and considerations:

First of all, shareholders need to make a special payment of the investment money to the company's account, and indicate in the remarks that the investment money has been paid. This ensures that the funds are clearAvoid confusion with day-to-day operating payments。At the same time,The amount of paid-in capital contribution should be consistent with the amount of capital contribution specified in the articles of association of the company, and the paid-in should be completed within the specified time limit

Secondly, after receiving the paid-in capital contribution, the accountant should process the accounting entries of the paid-in capital. Specifically, the amount of paid-up capital should be recorded in the "paid-up capital" account, and the relevant information should be reflected in the books and financial statements. This ensures the authenticity and accuracy of the company's registered capital and complies with the requirements of relevant laws and regulations.

In addition, it should be noted that after the shareholders have paid in the capital contribution, they should declare stamp duty according to the tax item of the capital account book. Specifically, it should be based on 005% of the stamp duty is paid, and the corresponding tax payment certificate is obtained. This can ensure the legitimacy and standardization of the company's tax treatment and avoid unnecessary tax risks caused by non-payment of taxes on time.