《辦法(fa)》規(gui)定(ding)，公(gong)(gong)(gong)司(si)設(she)立時，投(tou)資(zi)(zi)(zi)(zi)人(ren)以股(gu)權(quan)出(chu)資(zi)(zi)(zi)(zi)的(de)，自(zi)被投(tou)資(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司(si)成立之日起一年內，投(tou)資(zi)(zi)(zi)(zi)人(ren)應當實際繳(jiao)納，被投(tou)資(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司(si)應當辦理(li)實收資(zi)(zi)(zi)(zi)本(ben)(ben)變更登記；公(gong)(gong)(gong)司(si)增(zeng)加注冊(ce)資(zi)(zi)(zi)(zi)本(ben)(ben)時，投(tou)資(zi)(zi)(zi)(zi)人(ren)以股(gu)權(quan)出(chu)資(zi)(zi)(zi)(zi)的(de)，應當在(zai)被投(tou)資(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司(si)申請辦理(li)增(zeng)加注冊(ce)資(zi)(zi)(zi)(zi)本(ben)(ben)變更登記前實際繳(jiao)納。與《公(gong)(gong)(gong)司(si)法(fa)》的(de)一般(ban)性規(gui)定(ding)相比，《辦法(fa)》的(de)規(gui)定(ding)較(jiao)為嚴(yan)格，主(zhu)要是(shi)為了縮短投(tou)資(zi)(zi)(zi)(zi)人(ren)在(zai)實際繳(jiao)納出(chu)資(zi)(zi)(zi)(zi)前同(tong)(tong)時作為股(gu)權(quan)公(gong)(gong)(gong)司(si)和(he)被投(tou)資(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司(si)股(gu)東(dong)的(de)期限，減少(shao)投(tou)資(zi)(zi)(zi)(zi)人(ren)濫用雙重股(gu)東(dong)身份，利用同(tong)(tong)一股(gu)權(quan)進行多家公(gong)(gong)(gong)司(si)投(tou)資(zi)(zi)(zi)(zi)的(de)風險。