出资方式

今年七月，美国的一大财团通用电气与阿布扎比的投资集团Mubadala，以1：1出资方式集资80亿美金，创建了一家投资领域涉及新能源以及航空技术的新合资公司。

In July GE , an American conglomerate , set up an $ 8 billion , 50-50 joint venture with Mubadala , an investment arm of Abu Dhabi , to invest in areas such as clean energy and aviation .

股东的出资方式符合法律规定。

The shareholders'way of contribution meet the requirements of related law .

公司出资方式问题初探

A Tentative Discussion on Investment Modes of Companies

随着社会经济的发展，出资方式也更趋多样化。

With the development of social economy , the formation of companies capital contribution becomes more and more various .

假如允许劳务资本作为出资方式，为了防范化解风险，要对其施以必要的法律限制。

If you allow labor capital as a way to prevent risks , to impose necessary for its legal restrictions .

在理论上从功能互补、出资方式和组建公司等方面探讨了6种可能的两者协同发展的模式。

A possible mode of synergy is discussed from aspects such as complementary functions , investment ways , setting up companies , etc.

中方拟出资方式及比例：中方以土地、基础设施出资，外方以现汇、设备出资。

The investment way and proportion of Sino-side : invest in land , factory building and cash , accounting for30 % of total investment .

应当说，以此为理由是片面的，因为这种状况在其他出资方式上同样是存在的，但并没有影响法律对此加以肯定。

But their position is not fully reasonable , since other modes of investment that are described in law may result in the same problems .

公司股东出资方式是各国公司法都无法回避的一个问题。

Since the capital is the foundation of the corporation , every country scopes out the types of the capital contributions in their corporation laws .

同时，要加强对非货币出资方式的监管，保护公司及其债权人的利益，维护交易的安全。

At the same time , to strengthen the supervision of currency way , protect the company and its creditors ' interests , safeguard the safety trading .

人力资本不能作为股东向公司的出资方式，既是世界各国公司法的通例，也是公司法学界的共识。

In the traditional company laws and the theories of company law , human capital can 't be viewed as the contributions to the company of the shareholders .

但就出资方式的修改仍有不足，新法并未允许人力资本作为出资的形式。

But it is still deficient about the change of the funded way of shareholders and the new law did not allow for human capital as a contribution form .

主流观点认为，股东出资方式仅包括五种，即货币、实物、工业产权、非专利技术、土地使用权，其他的权利不能作为出资。

It is generally considered that the investment of shareholders only has the following five modes : currency , practicality , industrial property right , non patent technology and access of ground .

企业并购中的纳税筹划则是从税务角度对目标企业的选择、出资方式及融资行为等并购活动进行科学、合理的事先筹划和安排，尽可能减少企业纳税成本，实现企业整体价值最大化。

The tax planning in M & A is an advanced and reasonable plan to choose the object and finance . It can help the company reduce the cost and achieve the goal of value maximization .

但劳务作为公司股东的出资方式，既能弥补劳务合同的不足，又能提供了一种新的创业谋生模式，更呼应了现代经济社会对高智慧人才的尊重与渴求。

However , labor service as a kind of subscription for the shareholders of the company can make up for the deficiency of labor service contract on one hand and offers another form of new business establishment .

外资准入过程中产生的污染转移主要有两种具体形态，即污染产业设立和出资方式中的技术污染转移。

The pollution transfer produced in the process of foreign capital admission is mainly in two specific forms including the establishment of pollution industries and the transfer of technology pollution in the mode of providing foreign capital .

但是，作为一种特殊的出资方式，技术入股与货币等其他形式的资产出资入股有着明显的差异。

However , technology shares as a special form of contribution , the assets ( such as physical , fixed assets , etc. ) and monetary or other forms of investment shares and there are significant differences .

从纳税筹划角度来看，在企业一体化过程中，企业选择不同一体化类型、不同的出资方式和不同的并购会计处理方法，会导致不同的税负成本。

From the aspect of the tax planning , in the process of integration , the firm 's choices of the different kinds of integration , payment patterns and accounting methods results in the different tax costs .

实务运作中，很多股东的出资方式游离了公司法对股东出资方式的限定，而这种游离为诸多其他股东甚至公司本身所默认。

In the practical operation , the investment modes of many shareholders are drifting away from the law of corporation , which limits the investment modes , and the drifting is tacitly approved by many other shareholders , even the company itself .

因此，股东的出资方式不仅关系到公司的设立，关系到债权人和现有股东利益的保护，甚至还涉及到整个社会的效益和交易秩序问题。

Therefore , the types of capital contributions are concerned with not only the company establishment , but also the protection of the interests of the creditors and the existing shareholders , and the benefit of the whole society and the transaction order .

第四部分从专利使用权的出资方式、出资后的权利行使、专利权价值变化对股权的影响三个方面讨论现行规范的协调。

The fourth part is to discuss the coordination of existing norms by discussing the patent right to use forms of investment , capital contribution after the exercise of the rights , the influence on stock equity brought in by patent changes in the value .

通过对投资活动所涉及的投资地点、投资方向，以及投资时企业的性质、组织形式、出资方式，还有新企业成立后固定资产、无形资产的投资和处理等方面的纳税活动进行了筹划分析。

Form the investment location , the investment direction , the character of the new company , the structure of the organization , the mode of the investment and the accounting management of the fixed assets , intangible asserts , the article discusses the concept of tax planning .

第一部分：明确了换股合并的概念与内涵。在公司合并中，有现金、股票、债券等出资购并方式，其中以股票为收购出资，即为换股合并。

In an annexation , there are many ways such as cash , stock , debenture to provide capital .

在信托存续期间，受托人对信托财产的管理与处分包括了转染许可及以股权形式出资的方式，在法律规定方面尚有部分问题存在，并不适应目前信托业务的发展。

In the trust duration , the management and disposition of trustees to trust property , including transfer license and the form of equity-financed , still has some problems , and it does not adapt to the current development of trust business .

原因是《农民专业合作社法》对合作社的出资数额、方式的规定非常模糊。

The reason is law on farmers ' professional cooperatives for cooperatives of capital contribution of the amount , the provisions of the way very vague .

劳动力价格的上涨，使农户更倾向于出资的投入方式，且家庭中主要劳动力价格越高，就越愿意出资。

As labour costs rising , farmers tend to capital investment , and the price of main labor in the family is higher , the more willing to invest money .

而作为房地产法领域中基本原则的房地一体原则，无论是从理论界还是实务界看来，毫无疑问都应该适用于以房地产出资的交易方式。

As a basic principle in real estate law , principle of integration of land and house surely shall be applied to contribution by real estate in the opinion of scholar as well as practitioner .

双方就双方对合资公司注册资本增加部分出资的金额、方式和时间表达成书面协议；

Agreement in writing between the parties on the amount , form and timing of contributions to be made by the parties to the increase in the registered capital of the ejv ;

笔者认为不同资本制度只意味着出资人缴付出资的方式不同；

The author considers that the different capital system means different manner of the capital contribution .

股东无形财产出资就是现物出资的方式之一，是无形财产资本化运营的重要途径。

Shareholders usually contribute non-formed property and that is an important way of making it capitalized .