Directional capital reduction consultation

1. Directional capital reduction is possible, not prohibited by law, and there are many cases in practice. 2. The landlord's question omits some details, so it is difficult to answer simply: (1) Have you transferred the intangible assets (patents, trademarks, etc.) used by shareholders for capital contribution? Must apply for transfer registration)? If there is no transfer, the shareholder's contribution is not in place and the intangible assets are not owned by the company. Therefore, there is no theory of transferring the intangible asset again, so we can consider reducing the registered capital (note that it is registered capital, not paid-in capital) or supplementing it by other ways of capital contribution; (2) If the transfer has been completed and intangible assets need to be recovered, they can be purchased or reduced directionally. If it is a directional write-down, it needs to be based on the specific circumstances of the intangible asset at that time, including: how to deal with the 6,543,800 yuan exceeding the registered capital, is it creditor's rights or capital reserve? Amortization of intangible assets? And so on, the corresponding accounting treatment of capital reduction is quite complicated.