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缴款人与交款人区别
释义
法律分析:交款人与出资人不一致,账务上不能显示出资人出资。交款人将款转到出资人名下,再转入注册登记的公司账上。缴是无条件的受制于人;交是义务交纳。会计制度改革以前所有的纳税交款、行政事业交款等均用的是“缴”字,到银行或者企业间经济来往用的是“交”字。
法律依据:《中华人民共和国公司法》 第二十三条 设立有限责任公司,应当有符合公司章程规定的全体股东认缴的出资额。
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更新时间:2025/6/10 22:24:02