What subject does the share capital belong to? Is it owner's equity or assets? What's the difference between it and paid-in capital?

1. Equity is the paid-in capital account of a joint stock limited company, and it is a first-class account. Belong to the owner's equity. Share capital and paid-in capital are only different in subject name, and the accounting content is the same.

Second, the difference between registered capital and paid-in capital:

Registered capital is a mandatory requirement stipulated by law, and paid-in capital is the result of enterprises following the legal provisions in actual operation. They are not the same concept, but under the current system, they are equal in number.

(1) registered capital

Enterprises must have certain "capital" to operate. China's General Principles of Civil Law clearly stipulates that a legal person must have the necessary property to set up an enterprise. China's "Regulations on the Administration of the Registration of Enterprise Legal Persons" also clearly stipulates that an enterprise applying for starting business must have a capital amount that conforms to state regulations and is commensurate with the scale of its production, operation and service.

China's "Company Law" also regards shareholders' contribution to the statutory minimum capital as a necessary condition for the establishment of a company. The Company Law clearly stipulates the minimum registered capital of various companies.

The minimum registered capital of a limited liability company is: 500,000 yuan for a company mainly engaged in production and operation; 500,000 yuan for companies mainly engaged in commodity wholesale; 300,000 yuan for companies mainly engaged in commercial retail; Science and technology development, consulting and service company 654.38+10,000 yuan.

Where the minimum registered capital of a limited liability company in a specific industry needs to be higher than that stipulated in the preceding paragraph, it shall be stipulated separately by laws and administrative regulations. The minimum registered capital of a joint stock limited company is RMB 5 million. Where the minimum registered capital of a joint stock limited company needs to be higher than the above-mentioned limit, it shall be stipulated separately by laws and regulations.

(II) Paid-in capital

Paid-in capital refers to the value of various assets actually invested by investors in an enterprise according to its articles of association or contracts and agreements. The capital invested by the owner in the enterprise can be used for a long time under normal circumstances without repayment. China implements the registered capital system, which requires the paid-in capital of an enterprise to be consistent with its registered capital.

China's "Regulations on the Registration of Enterprise Legal Persons" stipulates that the registered capital of an enterprise shall be consistent with the actual capital unless otherwise stipulated by the state. When the actual capital of an enterprise increases or decreases by more than 20% compared with the original registered capital, it shall apply to the original registration authority for change registration with the certificate of capital use or capital verification. Altering the registered capital or withdrawing the capital contribution without authorization shall be punished by the administrative department for industry and commerce.

In addition, it should be noted that enterprises can raise capital in different ways, either at one time or in stages. When offering by stages, the capital invested by the owner for the last time in the enterprise must be paid in full within 6 months from the date of issuance of the business license. Therefore, in a certain period of time, the paid-in capital of an enterprise may be less than its registered capital.

Extended data:

Capital stock, also known as shares; Capital stock is all the shares authorized by the articles of association and representing the ownership of the company, including both common shares and preferred shares, and is one of the two components that constitute the shareholders' rights and interests of the company. The scale of share capital will increase with the issuance and allotment of shares, but the market price will not change, which is due to the ex-rights after the issuance of shares.

Paid-in capital refers to the capital actually received by an enterprise from investors. According to investors, it can be divided into state capital, collective capital, enterprise capital, individual capital, Hong Kong, Macao and Taiwan capital and foreign capital.

References:

Baidu encyclopedia-share capital

Baidu Encyclopedia-Paid-in Capital