Generally speaking, withdrawing capital contribution refers to the behavior of shareholders or promoters of a company to fulfill their capital contribution obligations according to law, that is, to deliver money, objects or transfer property rights to the company and withdraw capital contribution after the company is established.

In the company's financial books, the paid-in capital is true. It was deposited into the company in full on the day of the company's establishment, and then transferred from the company to individual shareholders by various means such as withdrawal, transfer, confusion and offset, which violated the company's articles of association or financial accounting standards.

Extended data

It is generally believed that the constituent elements of withdrawing capital contribution are as follows:

1, actor

The main body of this behavior is the investor of the company, that is, the shareholders;

2. Subjective aspects

Whether the shareholders of the company intend to "withdraw their capital contribution", and if they have no normal business dealings, loan relationship or other basis, they may be suspected of withdrawing their capital contribution for a long time without compensation;

3, the object of infringement

According to Article 36 of the Company Law, "After the establishment of the company, shareholders shall not withdraw their capital contribution".

4, the objective aspect

If the amount of withdrawal is huge and the consequences are serious, it may be suspected of constituting the crime of withdrawing registered capital.

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