推进公司注册资本登记制度改革 降低创业成本 激发社会投资活力（中英对照）

中文版：推进公司注册资本登记制度改革 降低创业成本 激发社会投资活力.doc

英文版：Promote Reform of the Registered Capital System.doc

推进公司注册资本登记制度改革 降低创业成本 激发社会投资活力

Promote Reform of the Registered Capital System, Reduce Cost of Start-ups and Stimulate Non-government Investment

 

国家工商行政管理总局

State Administration of Industry and Commerce (SAIC)

 

2013年11月7日

 7 November 2013

 

党的十八届二中全会明确提出改革工商登记制度。十二届全国人大一次会议审议通过的《国务院机构改革和职能转变方案》将改革工商登记制度作为国务院机构职能转变的一项重要内容，要求“将注册资本实缴登记制改为认缴登记制，并放宽工商登记其他条件。” 10月25日，李克强总理主持召开国务院常务会议，部署推进公司注册资本登记制度改革，降低创业成本，激发社会投资活力。

 

The 2nd Plenary Meeting of the 18th Congress of CPC explicitly required reform of the industry and commerce registration system. The Program for Institutional Reform and Functional Transformation of State Council adopted by the 1st Plenary Meeting of the 12th National People’s Congress regards reform of the industry and commerce registration system as an important component of transforming institutional functions of the State Council, specifically requiring “changing the registered capital system from actual paid-in of registered capital to commitment to payment of registered capital, and relaxing other conditions for industry and commerce registration”. On 25 October 2013, Premier LI Keqiang presided over the executive meeting of the State Council to arrange promotion of the registered capital system in a view to reduce cost of start-ups and stimulate non-government investment.

 

一、推进注册资本登记制度改革，是对实践探索的总结

I. Promote reform of the registered capital system: a summary of practical explorations

 

注册资本登记制度是工商登记制度的重要组成部分。工商登记制度是中国政府管理经济社会的一项基本制度。现行工商登记制度是在中国社会主义计划经济体制向社会主义市场经济体制转轨过程中逐步建立和完善的，基本适应了不同历史时期经济社会发展的要求，在培育市场主体、保障交易安全、维护市场秩序等方面发挥了积极作用，但行政审批过多、准入条件过高的弊端也日益显现。

 

The registered capital system is an important component of the industry and commerce registration system which is a basic system for the Chinese government to manage the economy and the society. The existing industry and commerce registration system, gradually established and improved during the transition of the Chinese socialist planned economy to the socialist market economy, has basically adapted to requirements of socioeconomic development at different historical stages and played a positive role in cultivating market players, ensuring safety of transaction and maintaining the market order. However, it also suffers from increasingly marked defects such as tedious administrative approvals and excessively high access thresholds.

 

近年来，工商部门积极推进工商登记制度改革。一是工商总局2006年以来先后制定出台了40个支持服务地方经济社会发展的政策文件，在法律法规和职责权限范围内，支持创新登记管理体制机制，放宽登记事项条件，全面提升市场监管效能，优化市场准入环境。二是工商总局推动建立了部分改革试验区企业登记机关联系机制。2009年以来连续四年召开座谈会，就工商登记的功能作用，登记改革的方向、目标、内容、条件、步骤等，进行深入探讨研究并稳妥推进。三是工商总局支持在部分地区开展了改革试点，特别是在广东省部分地区、上海自由贸易试验区开展的工商登记制度改革试点，社会广泛关注。深圳和珠海依托特区立法权，基本对工商登记制度进行了重构；上海自由贸易区、东莞和顺德通过地方政府文件规范改革，力求在国家现行法律框架下发挥最大的改革效应。四是各地工商部门在地方党委、政府的领导下，在降低市场准入门槛、改革登记注册方式、推进科学高效监管等方面进行了积极尝试。特别是各地在注册资本认缴制、“零首付”、延长出资期限、放宽货币出资比例限制、简化住所登记手续等方面的探索做法，为工商登记制度改革积累了有益经验，也极大地促进了市场主体的发展。2008年以来，全国市场主体年平均发展速度保持在8%以上。

 

Over the recent years, the industry and commerce administration sector has made proactive efforts to promote reform of the industry and commerce registration system. (1) Since 2006, SAIC has produced 40 policy documents supporting and serving local socioeconomic development, supported innovation of the registration and administration system and relaxed conditions for registration within its mandate according to law, for the purpose of upgrading efficiency and effectiveness of market regulation and optimizing the market access environment. (2) SAIC has promoted the establishment of the liaison mechanism for business registrars in some reform pilot areas. Specialized symposiums have been convened for four consecutive years since 2009 whereby in-depth discussions and steady promotion have been carried out pertaining the functions and roles of industry and commerce registration as well as the direction, objectives, contents, conditions and steps of the registration reform. (3) SAIC has rendered support to pilot reform of industry and commerce registration in some localities, with pilot projects in some parts of Guangdong Province and the Shanghai Free Trade Zone attracting extensive public attention in particular. Thanks to their legislative power, Shenzhen and Zhuhai, have basically restructured their industry and commerce registration systems. The Shanghai Free Trade Zone Dongguan and Shunde have standardized their local government documents to maximize the effectiveness of reform within the existing national legal framework. (4) Under the leadership of local party committees and people’s governments, the local industry and commerce administrations have made positive attempts to reduce market access thresholds, reform registration models and promote scientific effective regulation. In particular, local explorative practices such as registration upon commitment to payment of registered capital, “zero down payment”, extension of investment duration, relaxation regarding the proportion of monetary investment and simplification of formalities for domicile registration have accumulated useful experiences for reform of the industry and commerce registration system. Since 2008, the whole country has witnessed an over 8% average growth rate of market players.

 

截至2013年9月底，全国共有各类市场主体5871.93万户，同比增长8.9%；实有资本总额96.98万亿元, 同比增长17.3%。其中企业1469.31万户，同比增长9.42%，注册资本（金）93万亿元，同比增长17.18%；个体工商户4311.57万户，同比增长8.20%，资金数额2.29万亿元，同比增长21.89%；农民专业合作社91.06万户, 同比增长40.72%，出资总额1.69万亿元，同比增长66.90%。今年以来，全国新增市场主体数量813.53万户，同比增长14.97%，新增注册资本7.77万亿元，同比增长45.17%。

 

As at the end of September 2013, China had 58.7193million market players of all types, a year-on-year growth of 8.9% (whose total possession of capital amounted to RMB96.98 trillion, up 17.3% year-on-year), among which 14.6931million businesses, an increase of 9.42% year-on-year, whose registered capital totaled RMB93trillion, up 17.18% year-on-year; 43.1157 million were sole proprietorships, up 8.20% year-on-year, recording total capital of RMB2.29trillion, up 21.89% year-on-year; and 910,600 were specialized farmers’ cooperatives, a year-on-year growth of 40.72%, boasting total investment of 1.69 trillion, up 66.90% year-on-year. This year China has hitherto recorded an incremental number of RMB8.1353 million new market players, up 14.97% year-on-year, and incremental registered capital of RMB7.77 trillion, up 45.17% year-on-year.

 

从较早实施试点改革地区的情况来看，改革放开了市场准入限制，有效地促进了市场在配置资源中的基础性作用，社会创业投资热情得到激发，市场主体数量快速增加。截至2013年9月底，广东省实有各类市场主体562.85万户，其中各类企业171.76万户，比上年底分别增长9.0%和12.27%。深圳、珠海、东莞和顺德四个地区实有各类市场主体203.40万户，其中各类企业83.81万户，比上年底分别增长16.82%和16.72%。今年1-9月，广东省新登记各类市场主体80.50万户，其中新登记各类企业24.76万户，同比分别增长21.90%和30.57%；其中，深圳、珠海、东莞和顺德四个地区新登记各类市场主体36.85万户，其中新登记各类企业14.87万户，同比分别增长57.91%和54.13%。

 

The areas enjoying earlier reform pilots have indicated that the reform has relaxed restrictions of market access, effectively facilitated the basic role of the market in resource allocation, stimulated non-government enthusiasm for investment and business start-ups and rapidly increased the number of market players. As at the end of September 2013, Guangdong Province had 5.6285million market players of all types, including 1.7176million businesses of various categories, growing 9.0% and 12.27% over the end of the previous year respectively; and Shenzhen, Zhuhai, Dongguan and Shunde had 2.0340 million market players of all types, including 838,100 businesses of various categories, up 16.82%and 16.72% over the end of the previous year respectively. Between January and September 2013, Guangdong recorded 805,000 newly registered market players of all types, including 247,600 newly registered businesses of various categories, up 21.90% and 30.57% year-on-year respectively; of which, Shenzhen, Zhuhai, Dongguan and Shunde had 368,500 newly registered market players of all types, including 148,700 newly registered businesses of various categories, up 57.91% and 54.13% year-on-year respectively.

 

上海自贸区从今年9月底改革试点以来，实行“一表申报，一口受理”工作机制，工商部门3个工作日核发营业执照，质监、税务部门在营业执照核发后1个工作日内核发组织机构代码证、税务登记证，企业办理总共需4个工作日，比试验区外缩短6-9个工作日；外商投资企业总共需9个工作日，比试验区外缩短1个多月时间。改革以来，上海自由贸易试验区新设企业444户。

 

Since the initiation of its pilot reform in September 2013, Shanghai Free Trade Zone has practiced the work mechanism of “applying with one form and processing at one window”. With the industry and commerce authority reviewing, approving and issuing the business license within 3 working days and the quality inspection and tax authorities approving and issuing the organizational code certificate and the tax registration certificate within 1 working day afterward, a Chinese business only needs 4 working days to complete its incorporation process, 6-9 working days fewer than in non-pilot areas; while a foreign-invested business only needs 9 working days to complete this process, more than a month quicker than in non-pilot areas; The reform has brought 444 incremental businesses to the Shanghai Free Trade Zone already.

 

二、推进注册资本登记制度改革的基本原则和主要内容

II. Promote reform of the registered capital system: Basic principles and major contents

 

（一）基本原则

2.1. Basic principles

 

推行注册资本登记制度改革，要按照便捷高效、规范统一、宽进严管的原则，创新公司登记制度，降低准入门槛，强化市场主体责任，促进形成诚信、公平、有序的市场秩序。

 

Reform of the registered capital system will be promoted on the principles of convenience, efficiency, standard and uniform practice, and easy access but stringent regulation, for the purpose of innovating the business registration system, reducing access thresholds, reinforcing responsibilities and accountability of market players, and facilitating the formation of an honest, fair and orderly market.

 

便捷高效，就是按照条件适当、程序简便、成本低廉的要求，方便申请人办理市场主体登记注册。鼓励投资创业，创新服务方式，提高登记效率。规范统一，就是对各类市场主体实行统一的登记程序、登记要求和基本等同的登记事项，规范登记条件、登记材料，减少对市场主体自治事项的干预。宽进严管，就是在放宽注册资本等准入条件的同时，进一步强化市场主体责任，健全完善配套监管制度，加强对市场主体的监督管理，促进社会诚信体系建设，维护宽松准入、公平竞争的市场秩序。

 

“Convenience and efficiency” means facilitating applicants’ completion of registration formalities to become market players according to principles of right conditions, simple procedure and low cost, and aims at encouragement of investment and business start-ups, innovation of service models and higher registration efficiency. “Standard and uniform practice” means uniform registration procedures and requirements plus basically identical registration items for market players of all types, standard conditions and information for registration, and reduction of intervention into discretionary items of market players. “Easy access but stringent regulation” means that relaxation of market access such as registered capital shall go hand in hand with efforts to reinforce responsibility and accountability of market players, improve supplementary systems for regulatory purpose, intensify regulation of market players, promote the construction of a business integrity and public trust system and maintain a market order that features lenient access and fair competition.

 

（二）主要内容

2.2. Major contents

 

改革包括五个方面的内容：一是放宽注册资本登记条件。除法律、法规另有规定外，取消有限责任公司最低注册资本3万元、一人有限责任公司最低注册资本10万元、股份有限公司最低注册资本500万元的限制；不再限制公司设立时股东（发起人）的首次出资比例和缴足出资的期限。公司实收资本不再作为工商登记事项。二是将企业年检制度改为年度报告制度，任何单位和个人均可查询，使企业相关信息透明化。建立公平规范的抽查制度，克服检查的随意性，提高政府管理的公平性和效能。三是按照方便注册和规范有序的原则，放宽市场主体住所（经营场所）登记条件，由地方政府具体规定。四是大力推进企业诚信制度建设。注重运用信息公示和共享等手段，将企业登记备案、年度报告、资质资格等通过市场主体信用信息系统予以公示。推行电子营业执照和全程电子化登记管理，与纸质营业执照具有同等法律效力。完善信用约束机制，将有违规行为的市场主体列入经营异常的“黑名录”，向社会公布，使其“一处违规、处处受限”，提高企业“失信成本”。五是推进注册资本由实缴登记制改为认缴登记制，降低开办公司成本。在抓紧完善相关法律法规的基础上，实行由公司股东（发起人）自主约定认缴出资额、出资方式、出资期限等，并对缴纳出资情况真实性、合法性负责的制度。

 

The reform will cover five aspects: (1) Relax thresholds of registered capital: Unless otherwise stipulated by laws and regulations, restrictions regarding registered capital, i.e., minimum RMB30,000 registered capital for a limited liability company, minimum RMB100,000 registered capital for a one-person limited liability company, and minimum RMB5 million registered capital for a company limited by shares, shall be lifted; upon incorporation shareholders (sponsors) shall no longer be restricted in terms of the proportions of “down payment” and duration for full payment of investment; actual paid-in capital shall no longer be included in the list of items of industry and commerce registration. (2) Change the system of annual business inspection to the system of annual reporting whereby any employer or individual may search for relevant information of businesses as such information will become transparent. A fair and standard sample inspection system will be set up to overcome the arbitrary nature of inspections and increase fairness and effectiveness of government administration. (3) Simplify registration of domicile (business premise) of market players, with specific regulations to be determined by local governments. (4) Vigorously promote the construction of a business integrity system. With the use of information announcement and sharing and via the system for announcement of market player credit information, information of businesses such as registrations and filings, annual reports, qualifications and accreditations will be made available to the public. E-business licenses and total-process electronic registration administration will be practiced, enjoying equal legal effect as hard-copy licenses. The credit constraint mechanism will be improved whereby irregular market players will be put on the “black list” of businesses in abnormal operation and announced to the whole society, as a result of such businesses will “be restricted everywhere for any irregularity in any one aspect” and thereby suffer higher cost of “losing credit”. (5) Reduce the cost of start-ups by changing actual paid-in of registered capital to commitment to payment of registered capital. Based on more intensive efforts to improve relevant laws and regulations, shareholders (sponsors) shall be allowed to determine the amounts of investment commitment, pattern of investment and duration of investment at their own discretion and shall be held liable to the truthfulness and legitimacy of their payment of investment.

 

三、做好注册资本登记制度改革的实施准备

III. Prepare for reform of the registered capital system

 

改革注册资本登记制度涉及面广、政策性强。国务院常务会议提出了五个方面的工作要求，以切实让这项改革举措“落地生根”，进一步释放改革红利，激发创业活力，催生发展新动力。一是要抓紧依照法定程序推进相关法律法规的修订工作。二是各地区、各有关部门要密切配合，加快制定完善配套措施。三是各省级政府要按照统一标准和规范，抓紧建设本地区的市场主体信用信息公示系统。四是工商行政管理部门要优化流程、完善制度，确保改革前后管理工作平稳过渡。五是要强化企业自我管理、行业协会自律和社会组织监督的作用，提高市场监管水平。

 

Reform of the registered capital system features extensive coverage and strong policy implications. The executive meeting of the State Council put forward work requirements in five aspects to help the reform measures effectively “take root”, and thereby further release the reform dividends, stimulate entrepreneurship and catalyze new motivation for growth: (1) Intensify efforts to amend relevant laws and regulations according to statutory procedures; (2) Relevant localities and competent authorities to speed up improvement of supplementary measures as a measure of close mutual cooperation; (3) Provincial governments to efficiently construct the local systems for announcement of market player credit information in line with uniform standards and norms; (4) The industry and commerce administration sector to optimize relevant work flows and improve systems for steady transition of administration work before and after the reform; (5) Reinforce self-governance of businesses, self-regulation of trade associations and supervision by civil society organizations to enhance market regulation.

 

工商登记改革不是工商行政管理一个部门的工作，而是国务院部署的全局性改革工作。这些工作要求，是对全国各级政府、各部门提出的要求。就工商部门来说，既有共性的要求，又有专门的要求。目前，工商总局正在抓紧推进有关工作：一是研究提出修改《公司法》、《公司登记管理条例》等相关法律、行政法规和国务院决定的建议，按程序报批；二是根据法律法规的修改，完善配套规章和措施；三是加快建设市场主体信用信息公示系统，改造现行登记管理信息化系统，制定电子营业执照方案等，为改革提供基础和保障；四是加强宣传培训，确保改革顺利实施。同时，加强对全系统的指导，扎实推进各项改革。

 

Reform of industry and commerce registration is an inclusive reform arranged by the State Council rather than a departmental task confined to the industry and commerce administration sector alone. Its relevant work requirements target governments and government departments at all levels nationwide. The industry and commerce administration sector needs to fulfill both shared tasks and specialized requirements. At present, SAIC is making intensive efforts to: (1) Research and produce recommendations regarding amendment of relevant laws, administrative regulations and State Council decisions including the Company Law and the Regulations on Business Registration, and report them for review and approval according to due procedures; (2)Improve supplementary regulations and measures based on the aforementioned amendments; (3) Accelerate construction of the system for announcement of market player credit information, renovate the existing IT system for registration administration, develop options for e-business licenses and thereby provide the foundation and guarantee for reform; (4) Intensify communication and training to ensure smooth progress of the reform. Meanwhile, we will also enhance instructions for the entire sector to effectively implement the various reform items.