Operation flow of capital increase and share expansion:
1. Shareholders' meeting resolution that all shareholders agree to increase capital;
2. Modify or supplement the Articles of Association to increase capital;
3. Invest in capital increase or hire an evaluation company to evaluate physical and intangible assets;
4. Hire an accounting firm to issue a capital verification report;
5, for industry and commerce, taxation and other series of change registration.
The process of the company's capital increase and share expansion is mainly as follows: firstly, the shareholders' meeting is held, and all the resolutions of the shareholders' meeting agree to the company's capital increase and share expansion; Then modify or supplement the articles of association of capital increase, invest capital, hire an accounting firm to issue a capital verification report, and handle a series of certificate change registration such as industrial and commercial taxation.
Second, analysis
Capital increase and share expansion means that an enterprise raises shares from the society, issues shares, and new shareholders invest in shares or original shareholders increase capital and share expansion, thus increasing enterprise capital. For limited liability companies, capital increase and share expansion generally refers to increasing the registered capital of the enterprise, and the increased part is subscribed by new shareholders or new shareholders and old shareholders, thus enhancing the economic strength of the enterprise, and the increased registered capital can be used to invest in necessary projects.
3. Is it necessary to pay taxes for capital increase and share expansion?
Shareholders who increase their capital and share do not need to pay taxes, but for enterprises, they only need to pay stamp duty of five ten thousandths. Shareholders will only be taxed if they have investment income. If the registered capital is increased by undistributed profits, the undistributed profits used for the increase should be deducted from the tax payable at the time of the increase, because the company may not be able to pay taxes on time, or the tax payment date is later than the increase date, so the corresponding taxes should be deducted first when increasing capital and shares.