What is the content of capital transfer in company law?

I. Definition of Company Law The company law is the general name of legal norms that stipulate the establishment, activities, dissolution and other external relations of various companies, and it is the main law of the market. Its significance: encourage investment and entrepreneurship; Strengthen the autonomy of the company's will; Strengthen the protection of debtors; Strengthen the protection of the interests of minority shareholders; Strengthen corporate social responsibility and employee protection measures. 199365438+adopted at the 5th meeting of the Standing Committee of the 8th NPC on February 29th, and revised many times in 2004 and 2005. The current version was issued by the NPC Standing Committee on February 28th, 65438. Company law can be divided into broad sense and narrow sense. The narrow sense refers to the Company Law of People's Republic of China (PRC) (1993 (year of Gui You) 65438+the fifth meeting of the Eighth NPC Standing Committee on February 29th, and the first revision according to the Decision on Amending the Company Law of People's Republic of China (PRC) issued by the 11th meeting of the Tenth NPC Standing Committee on August 28th, 2004. It was revised and adopted at the 18th meeting of the Standing Committee of the Tenth NPC on October 27th, 2005, and came into force on June 5th, 2006. The company law in a broad sense refers to the general name of the legal norms that stipulate the internal and external relations such as the establishment, organization, activities and dissolution of a company. It includes not only the company law, but also the provisions on companies in other laws and administrative regulations. Two. Accounting Standards for Company Law 1 Basic information about capitalization. This course accounts for the surplus reserves extracted from the net profit of the enterprise. 2, this course should be "statutory surplus reserve" and "arbitrary surplus reserve" for detailed accounting. Foreign-invested enterprises should also make detailed accounting of "reserve fund" and "enterprise development fund" respectively. Chinese-foreign contractual joint ventures should set up a detailed account of "profit return investment" in this account when returning investors' investment during the cooperation period. 3. Main accounting treatment of surplus reserve. (1) The surplus reserves withdrawn by the enterprise according to regulations shall be debited to the title of "Profit Distribution-Withdrawing Statutory Surplus Reserves and Withdrawing Arbitrary Surplus Reserves" and credited to this title (Statutory Surplus Reserves and Arbitrary Surplus Reserves). The reserve fund, enterprise development fund, employee bonus and welfare fund withdrawn by foreign-invested enterprises in accordance with regulations shall be debited to the title of "profit distribution-withdrawal of reserve fund, withdrawal of enterprise development fund, withdrawal of employee bonus and welfare fund" and credited to the title of "reserve fund, enterprise development fund" and "salary payable to employees". (2) After the resolution of the shareholders' meeting or similar institutions, when the surplus reserves are used to make up the losses or to increase the capital, the subjects of "profit distribution-surplus reserves to make up the losses", "paid-in capital" or "equity" shall be debited. After the resolution of the shareholders' meeting, if the surplus reserve is used to send new shares, the amount calculated by sending new shares will be debited to the account, and the total par value of shares calculated by the total number of new shares sent will be credited to the account of "share capital". A Chinese-foreign contractual joint venture shall, in accordance with the contract, return the investors' investment during the cooperation period, debit the "paid-in capital return investment" account and credit the "bank deposit" account according to the actual amount of investment returned; At the same time, debit the "profit distribution-profit return investment" subject and credit this subject (profit return investment). 4. The ending credit balance of this course reflects the surplus reserve of the enterprise. Conditions for converting surplus reserve into capital 1. When the company distributes the after-tax profit of the current year, it shall withdraw 10% of the profit and include it in the company's statutory reserve fund. If the accumulated amount of statutory common reserve fund is more than 50% of the registered capital of the company, it shall not be withdrawn. (Article 167 of the Company Law) 2. After the company withdraws the statutory reserve fund from the after-tax profits, it may also withdraw any reserve fund from the after-tax profits upon the resolution of the shareholders' meeting or shareholders' meeting. (Article 167 of the Company Law) Analysis of transferring surplus reserve into share capital; Analysis of undistributed profits from capital reserve transferred to share capital and tax-related analysis; There are two main ways for a company to increase its registered capital: one is to absorb new foreign capital, including the increase of additional investment by new shareholders or original shareholders; The second is to use capital reserve and surplus reserve to increase capital or undistributed profits to increase capital. On the basis of previous research results, this paper mainly introduces capital reserve, surplus reserve to increase capital or undistributed profit to increase capital for learning and communication.