Legal analysis: the situation of capital verification is as follows: when the company is registered, the industrial and commercial bureau requires all shareholders to provide proof of capital contribution, that is, capital verification report, and shareholders need to make capital contribution with property evaluation and issue an evaluation report. 2. After the establishment of the company, registered capital flight, a shareholder, was found during the annual inspection of industry and commerce, and requested to re-verify the capital and issue a capital verification report. 3. When the company changes its registered capital, it shall re-verify the increased part and issue a capital verification report. 4. When independent intellectual property rights are used as foreign investment, an evaluation report shall be issued for evaluation.
Legal basis: Article 29 of the Company Law of People's Republic of China (PRC): After capital contribution is made by shareholders, the capital must be verified by a legally established capital verification institution and a certificate must be issued.