股东投资款实缴注意事项：
1. 必须由股东个人名下账户转账到公司账户，不能由其他人或者公司代为转账
2. 打款时必须备注：投资款。如果没有备注，建议退回重新打款并添加备注
3. 公司账户收到后，财务入账：借银行存款，贷实收资本
4. 公司收到投资款次月，财务申报：印花税，按营业账簿-资金账簿类目缴纳，应缴纳的印花税=（实收资本+资本公积）x0.5‰ （还要参考当前政策税率是否有优惠政策，比如有0.25‰）
5. 实缴可以一次性全额打款，也可以分多次打款
6. 现行政策下，公司实缴完毕后通常不需要做验资报告并提交给工商部门
7. 只能用于公司经营使用，只能以公司的名义花钱，股东不能无故取走
8. 实缴后，资金可以用于日常经营
9. 全部实缴完成后，如果经营过程中所有投资款已用完，公司账户没钱，股东无需再次实缴
6 回复
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