According to relevant regulations, when the foreign exchange capital paid by a foreign investor to establish a foreign-invested enterprise exceeds the approved maximum limit of the enterprise's capital account, if the excess funds do not exceed the enterprise's foreign exchange capital 1% of the maximum account limit, and the absolute amount does not exceed the equivalent of 10,000 U.S. dollars, the foreign exchange bureau will handle capital verification and foreign exchange registration for them based on the actual amount entered into the account. Due to the capital appreciation of an enterprise, the amount of foreign exchange premium paid by foreign investors when investing in the enterprise that exceeds the product of their shareholding ratio and the registered capital of the enterprise shall be included in the maximum limit of the enterprise's capital account. The entry of funds into the account will still be handled in accordance with the aforementioned principles.
Generally, if the investment amount does not exceed the above limit, the foreign-invested enterprise will treat it as capital reserve after the investor confirms it, and can also handle the return of the excess investment part. The certified public accountant The actual investment amount, the amount converted into registered capital and capital reserve, or the amount returned when handling the inquiry and capital verification report from the foreign exchange bureau should respectively be reflected. If a foreign-invested enterprise invests in kind and its price exceeds the registered capital limit, due to the requirements of the foreign investor, the foreign-invested enterprise may first handle the cash payment for the portion exceeding the registered capital limit and the accepting bank shall record it on the relevant customs declaration form. After indicating the amount of cash exchange paid, the certified public accountant will seek confirmation from the foreign exchange bureau and issue a capital verification report. In the capital verification matters, the customs declaration number, date and amount of the customs declaration, the amount of commodity inspection value appraisal, the amount of cash exchange paid, and The amount actually used as registered capital.
