2024年7月1日，伴随新公司法生效，政府密集出台配套文件，对于公司法正文中不明确事项进行明确，特别是存量公司注册资本出资期限调整问题。伴随《国务院关于实施〈中华人民共和国公司法〉注册资本登记管理制度的规定》的颁布及生效，该问题的所有争论尘埃落定。
On July 1, 2024, with the new Company Law coming into effect, the government has intensively issued supporting documents to clarify the issues not explicitly addressed in the text of the Company Law, particularly regarding the adjustment of the registered capital contribution deadlines for existing companies. With the promulgation and implementation of the "State Council Regulations on the Implementation of the Registered Capital Registration System under the 'Company Law of the People's Republic of China'," all debates on this issue have been settled.
现节选该规定核心条款如下，供客户及同行参考：
Here are excerpts of the core provisions from these regulations for the reference of clients and peers:
第二条 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。
Article 2 Companies registered and established before June 30, 2024, whose remaining capital contribution period for limited liability companies exceeds 5 years from July 1, 2027, shall adjust their remaining capital contribution period to within 5 years before June 30, 2027, and record it in the company's articles of association. Shareholders shall fully pay their subscribed capital contributions within the adjusted contribution period. Founders of joint-stock companies shall fully pay for the shares they have subscribed to by 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 and operation involve national interests or major public interests, and relevant departments of the State Council or provincial people's governments provide opinions, the State Administration for Market Regulation may approve the contribution according to the original contribution period.
