Legal basis: Article 100 of the Company Law of People's Republic of China (PRC) stipulates that a limited liability company shall be changed into a joint stock limited company. Attention should also be paid to the following issues:
1. Converting net assets into shares. The company's assets include its liabilities. Therefore, when a limited liability company is approved to be changed into a joint stock limited company according to law, the converted shares are equal to the company's net assets.
2 state-owned assets into shares, in line with the same shares and rights, to prevent the loss of state-owned assets. When a state-owned enterprise is transformed into a joint stock limited company, it is strictly forbidden to convert state-owned assets into shares at a low price, sell them at a low price or distribute them to individuals free of charge.