KYB CHINA国务院关于实施《中华人民共和国公司法》
Regulations of the State Council on the Implementation of the Company Law of the People's Republic of China
注册资本登记管理制度的规定
Registered Capital Registration Management System
(2024年6月7日国务院第34次常务会议通过 2024年7月1日中华人民共和国国务院令第784号公布 自公布之日起施行)
(Adopted at the 34th Executive Meeting of the State Council on June 7, 2024, promulgated by Order No. 784 of the State Council of the People's Republic of China on July 1, 2024, and effective as of the date of promulgation)
为了加强公司注册资本登记管理，规范股东依法履行出资义务，维护市场交易安全，优化营商环境，根据《中华人民共和国公司法》 (以下简称公司法)，制定本规定。
These Regulations are formulated in accordance with the Company Law of the People's Republic of China (hereinafter referred to as the Company Law) for the purposes of strengthening the administration of company registered capital registration, regulating shareholders' performance of capital contribution obligations in accordance with the law, maintaining the safety of market transactions, and optimizing the business environment.
2024年6月30日前登记设立的公司，有限责任公司剩余认缴出资期限自2027年7月1日起超过5年的，应当在2027年6月30日前将其剩余认缴出资期限调整至5年内并记载于公司章程，股东应当在调整后的认缴出资期限内足额缴纳认缴的出资额；股份有限公司的发起人应当在2027年6月30日前按照其认购的股份全额缴纳股款。
For companies registered and established before June 30, 2024, if the remaining subscribed capital contribution period of a limited liability company exceeds five years from July 1, 2027, the company shall adjust its remaining subscribed capital contribution period to within five years before June 30, 2027, and record it in the company's articles of association. Shareholders shall fully pay the subscribed capital contribution within the adjusted period. For joint-stock companies, the promoters shall fully pay the share capital for the shares they have subscribed before June 30, 2027.
公司生产经营涉及国家利益或者重大公共利益，国务院有关主管部门或者省级人民政府提出意见的，国务院市场监督管理部门可以同意其按原出资期限出资。
If the company's production or operation involves national interests or major public interests, and the relevant competent department of the State Council or the provincial people's government provides an opinion, the market supervision and administration department of the State Council may agree to the company's capital contribution according to the original capital contribution period.
公司出资期限、注册资本明显异常的，公司登记机关可以结合公司的经营范围、经营状况以及股东的出资能力、主营项目、资产规模等进行研判，认定违背真实性、合理性原则的，可以依法要求其及时调整。
If the company's capital contribution period or registered capital is obviously abnormal, the company registration authority may, taking into account the company's business scope, operating status, shareholders' capital contribution ability, main projects, asset scale, etc., determine that it violates the principles of authenticity and reasonableness, and may require the company to make timely adjustments in accordance with the law.
公司调整股东认缴和实缴的出资额、出资方式、出资期限，或者调整发起人认购的股份数等，应当自相关信息产生之日起20个工作日内通过国家企业信用信息公示系统向社会公示。
When a company adjusts the amount, method, or period of shareholders' subscribed and paid-in capital contributions, or adjusts the number of shares subscribed by promoters, it shall publicly disclose such information through the National Enterprise Credit Information Publicity System within 20 working days from the date when such information arises.
公司应当确保前款公示信息真实、准确、完整。
The company shall ensure that the information disclosed in the preceding paragraph is true, accurate, and complete.
公司登记机关采取随机抽取检查对象、随机选派执法检查人员的方式，对公司公示认缴和实缴情况进行监督检查。
The company registration authority shall conduct supervision and inspection of the company's disclosed subscribed and paid-in capital contributions by randomly selecting inspection targets and randomly assigning law enforcement inspectors.
公司登记机关应当加强与有关部门的信息互联共享，根据公司的信用风险状况实施分类监管，强化信用风险分类结果的综合应用。
The company registration authority shall strengthen information sharing and interconnection with relevant departments, implement classified supervision based on the company's credit risk status, and enhance the comprehensive application of credit risk classification results.
公司未按照本规定调整出资期限、注册资本的，由公司登记机关责令改正；逾期未改正的，由公司登记机关在国家企业信用信息公示系统作出特别标注并向社会公示。
If a company fails to adjust its capital contribution period or registered capital in accordance with these Regulations, the company registration authority shall order it to make corrections; if it fails to make corrections within the time limit, the company registration authority shall make a special notation on the National Enterprise Credit Information Publicity System and publicly disclose it.
公司因被吊销营业执照、责令关闭或者被撤销，或者通过其住所、经营场所无法联系被列入经营异常名录，出资期限、注册资本不符合本规定且无法调整的，公司登记机关对其另册管理，在国家企业信用信息公示系统作出特别标注并向社会公示。
If a company is included in the list of enterprises with abnormal operations due to revocation of business license, order to close down, or cancellation, or because it cannot be contacted through its registered address or business premises, and its capital contribution period or registered capital does not comply with these Regulations and cannot be adjusted, the company registration authority shall manage it separately, make a special notation on the National Enterprise Credit Information Publicity System, and publicly disclose it.
公司自被吊销营业执照、责令关闭或者被撤销之日起，满3年未向公司登记机关申请注销公司登记的，公司登记机关可以通过国家企业信用信息公示系统予以公告，公告期限不少于60日。
If a company has not applied to the company registration authority for deregistration within three years from the date of revocation of business license, order to close down, or cancellation, the company registration authority may make an announcement through the National Enterprise Credit Information Publicity System, with the announcement period being not less than 60 days.
公告期内，相关部门、债权人以及其他利害关系人向公司登记机关提出异议的，注销程序终止。公告期限届满后无异议的，公司登记机关可以注销公司登记，并在国家企业信用信息公示系统作出特别标注。
During the announcement period, if relevant departments, creditors, or other interested parties raise objections to the company registration authority, the deregistration procedure shall be terminated. If no objections are raised after the expiration of the announcement period, the company registration authority may deregister the company and make a special notation on the National Enterprise Credit Information Publicity System.
公司的股东或者发起人未按照本规定缴纳认缴的出资额或者股款，或者公司未依法公示有关信息的，依照公司法、《企业信息公示暂行条例》的有关规定予以处罚。
If a shareholder or promoter of a company fails to pay the subscribed capital contribution or share capital in accordance with these Regulations, or if the company fails to disclose relevant information in accordance with the law, it shall be punished in accordance with the relevant provisions of the Company Law and the Interim Regulations on Enterprise Information Disclosure.
公司登记机关应当对公司调整出资期限、注册资本加强指导，制定具体操作指南，优化办理流程，提高登记效率，提升登记便利化水平。
The company registration authority shall strengthen guidance for companies in adjusting their capital contribution periods and registered capital, formulate specific operational guidelines, optimize processing procedures, improve registration efficiency, and enhance the convenience of registration.
国务院市场监督管理部门根据本规定，制定公司注册资本登记管理的具体实施办法。
The market supervision and administration department of the State Council shall, in accordance with these Regulations, formulate specific implementation measures for the administration of company registered capital registration.
上市公司依照公司法和国务院规定，在公司章程中规定在董事会中设置审计委员会，并载明审计委员会的组成、职权等事项。
Listed companies shall, in accordance with the Company Law and the provisions of the State Council, stipulate in their articles of association the establishment of an audit committee within the board of directors, and specify the composition, functions, and other matters of the audit committee.
本规定自公布之日起施行。
These Regulations shall come into force as of the date of promulgation.