Verification Of Registered Capital

The verification of registered capital is a verification of the actual receipt or alteration of the registered capital of the verification unit.

１、貨幣資金出資 以貨幣資金方式出資的，應注意： （１）貨幣資金出資清單必須與發(fā)起人協(xié)議、章程等的規(guī)定相一致；（２）投資者認繳的投資款必須按規(guī)定如數(shù)、如期繳入被審驗單位開立的臨時帳戶；（３）收款單位必須為被審驗單位；（４）繳款單位必須為被審驗單位的投資者；（５）繳付款項的用途為投資款；（６）投入貨幣的幣別必須符合發(fā)起人協(xié)議、章程的規(guī)定；（７）銀行回單必須加蓋收訖章或轉訖章，并要求銀行出具詢證函；（8）以外幣投入的，當投資的幣別以被審驗單位的記帳本位幣不一致時，必須審驗其折算匯率是否符合有關財務會計制度以及合同、協(xié)議、章程的規(guī)定。

(9) the accounting treatment of the paid in capital and related assets and liabilities must be correct.

２、實物資產(chǎn)投資 以房屋建筑物、機器設備和材料等資產(chǎn)出資的，應注意：（１）實物資產(chǎn)出資清單填列的實物資產(chǎn)品名、規(guī)格、數(shù)量、質量和作價依據(jù)等內容應與發(fā)起人協(xié)議、章程的規(guī)定一致；必須經(jīng)被審驗單位驗收簽章并獲得各投資者的確認；（２）實物資產(chǎn)的交付方式、交付時間及交付地點必須符合合同、協(xié)議、章程的規(guī)定；（３）投資者以房屋建筑物出資時，應提供房屋、建筑物的平面圖、位置圖，房屋、建筑物的產(chǎn)權應為投資者所有；（４）以機器設備和材料等實物資產(chǎn)出資的，應提供制造廠家或銷售商的發(fā)票及銷售貨物證明、廠家或銷售商的營業(yè)執(zhí)照復印件；（５）以房屋建筑物、機器設備和材料等實物資產(chǎn)出資的，屬國有資產(chǎn)的，應當經(jīng)具有資產(chǎn)評估資格的評估機構評估，評估結果應當獲得國有資產(chǎn)管理部門的確認；如果不屬與于國有

Assets shall be certified in accordance with the relevant provisions of the state, and the basis for their valuation shall be recognized by all investors. (6) the pfer of property rights must be handled within the prescribed period between investors and the units under examination; (7) on-site inspection and inventory of physical objects; physical assets should be consistent with the list of capital contributions; (8) the "paid in capital" related to physical assets and related assets, liabilities and accounting treatments must be correct.

３、無形資產(chǎn)出資 以土地使用權、工業(yè)產(chǎn)權和非專利技術等無形資產(chǎn)出資的，應注意：（１）無形資產(chǎn)出資清單填列的內容必須與發(fā)起人協(xié)議、章程等的規(guī)定相一致；（２）以工業(yè)產(chǎn)權和非專利技術出資的，提交的相關資料如名稱、專利證書、商標注冊證書、有效狀況、作價依據(jù)必須齊全；應當經(jīng)被審驗單位和各投資者確認；并辦理財產(chǎn)權轉移手續(xù)；（３）以土地使用權出資的應取得土地使用權證明和土地平面位置圖，核實其名稱、地點、面積、容積率、用途、使用年限及作價依據(jù)應當正確；應經(jīng)被審驗單位和各投資者確認；經(jīng)過土地管理門批準轉讓；應辦理土地使用權證明的變更登記手續(xù)；（４）土地使用權、工業(yè)產(chǎn)權及非專利技術的有效年限應短于被審驗單位的經(jīng)營年限；（５）以無形資產(chǎn)（不含土地使用權）出資的，除非國家另有規(guī)定，其投資

The amount should exceed 20% of the registered capital of the verified entity; (6) the "paid in capital" related to the intangible assets and the related assets, liabilities and accounting treatments should be correct.