Legal analysis
Assets are resources formed by past transactions and events and owned or controlled by enterprises. Total assets refer to all assets owned or controlled by an enterprise, including current assets, long-term investments, fixed assets, intangible and deferred assets and other long-term assets, and are the total assets of an enterprise's balance sheet. The registered capital is the capital contribution paid by the shareholders of the collective ownership (joint-stock cooperation) enterprise; The monetary expression of the property or all the property managed by the enterprise legal person under ownership by the whole people and collective ownership is the amount of property or self-owned property authorized by the state to be managed by the enterprise legal person. The registered capital is the sum of the physical assets of the enterprise; The registered capital increases or decreases according to the increase or decrease of actual capital, that is, when the paid-in capital of an enterprise increases or decreases by more than 20% compared with the registered capital, it is necessary to go through the change registration. Registered capital is the monetary expression of all the property of an enterprise, the material basis for the enterprise to engage in production and business activities, and the main basis for the registration authority to approve the business scope and mode. Owner's equity = paid-in capital+capital reserve+surplus reserve+undistributed profit; Assets = liabilities+owners' equity. Therefore, registered capital is a part of total assets, and there is a difference between them. There is a great difference between registered capital and physical assets, but it is also an essential stage for the company; With registered capital, there will be real assets of the company, so each stage of the company will reflect different nature, and the internal affairs of the company should be handled according to the process.
legal ground
Article 26 of the Company Law of People's Republic of China (PRC), the registered capital of a limited liability company is the capital contribution subscribed by all shareholders registered in the company registration authority. Where laws, administrative regulations and decisions of the State Council have other provisions on the paid-in registered capital and the minimum registered capital of a limited liability company, those provisions shall prevail.