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新公司法下9大变化要点

  • 2025-11-17 01:41:15
新公司法下9大变化要点

新公司法下9大变化要点

新公司法下9大变化要点

1 注册资本五年缴足
关注点：认缴制改为限期实缴制，适用范围不仅包括新成立的公司，也包括存量公司。由此带来的财税问题包括：印花税交的多了、过桥资金引发的股东借款、无偿借款多了。
2 非货币资产出资
关注点：认缴制改为限期实缴制，适用范围不仅包括新成立的公司，也包括存量公司。由此带来的财税问题包括：印花税交的多了、过桥资金引发的股东借款、无偿借款多了。
3 认缴出资额加速到期
关注点：尽管公司法第四十七条规定股东可以在五年内缴足认缴的出资额，但如果公司不能清偿到期债务，为了保护债权人的利益，公司或者债权人有权要求股东提前缴纳出资。
4 股东可以查阅会计凭证
关注点：新公司法扩大了股东查账的范围，即有限公司的股东可以查阅公司的会计凭证，既包括记账凭证也包括原始凭证。
5 调整有限公司董事会职权
关注点：原公司法第四十六条对有限公司董事会职权的规定有一项是：“制订公司的年度预算方案、决算方案”，新公司法把这一项删除了，这是一个好消息，财务预算与决算方案不用上董事会了，有利于提高预决算工作效率。
6 转让未届出资期限的股权
关注点：股权转让协议应将已出资股权对应的价款和未届出资期限股权对应的价款分别列示，这样可以少缴印花税。参见：《财政部 税务总局关于印花税若干事项政策执行口径的公告》（财政部 税务总局公告2022年第22号）第三条第四项规定：纳税人转让股权的印花税计税依据，按照产权转移书据所列的金额(不包括列明的认缴后尚未实际出资权益部分)确定。
7 明确利润分配时间
关注点：法人股东根据企业所得税法实施条例第十七条的规定，在被投资企业股东会作出利润分配决定的日期确认收入的实现。股东是自然人的，被投资公司应根据国税函〔1997〕656号的规定，及时履行个人所得税扣缴义务。
8 资本公积可以弥补亏损
关注点：首次明确资本公积金可以用来弥补亏损，但应在盈余公积弥补亏损顺序之后。注意，此处的弥补亏损为会计概念，而非企业所得税概念。
9 会计师事务所聘用解聘决定权
第二百一十五条　公司聘用、解聘承办公司审计业务的会计师事务所，按照公司章程的规定，由股东会、董事会或者监事会决定。
关注点：原公司法第一百六十九条规定，只有股东会和董事会才能决定会计师事务所的聘用和解聘，新公司法赋予了监事会同样的职权。
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  1. CONNECT:[ UseTime:0.001135s ] mysql:host=127.0.0.1;port=3306;dbname=rcgz;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001643s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000666s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 1 [ RunTime:0.000632s ]
  5. SELECT * FROM `fenlei` WHERE `fid` = 2 [ RunTime:0.000630s ]
  6. SELECT * FROM `fenlei` WHERE `fid` = 3 [ RunTime:0.000639s ]
  7. SELECT * FROM `fenlei` WHERE `fid` = 4 [ RunTime:0.000647s ]
  8. SELECT * FROM `fenlei` WHERE `fid` = 5 [ RunTime:0.000560s ]
  9. SELECT * FROM `fenlei` WHERE `fid` = 6 [ RunTime:0.000516s ]
  10. SELECT * FROM `fenlei` WHERE `fid` = 7 [ RunTime:0.000503s ]
  11. SELECT * FROM `fenlei` WHERE `fid` = 37 [ RunTime:0.000498s ]
  12. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001512s ]
  13. SELECT * FROM `article` WHERE `id` = 251230 LIMIT 1 [ RunTime:0.004643s ]
  14. UPDATE `article` SET `lasttime` = 1763798535 WHERE `id` = 251230 [ RunTime:0.005507s ]
  15. SELECT * FROM `fenlei` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000663s ]
  16. SELECT * FROM `article` WHERE `id` < 251230 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001273s ]
  17. SELECT * FROM `article` WHERE `id` > 251230 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001054s ]
  18. SELECT * FROM `article` WHERE `id` < 251230 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001406s ]
  19. SELECT * FROM `article` WHERE `id` < 251230 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.006495s ]
  20. SELECT * FROM `article` WHERE `id` < 251230 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.008442s ]
0.203130s