To better assist smes improve their operational environment , promote mutual cooperation and provide them with counseling to achieve the goal of self - reliance , government regulations define the conditions for developing smes in the following ways . assistance will be given to smes that comply with the sme recognition standards issued by the moea . they must be companies categorized under the manufacturing , engineering , mining and gravel and sand industries with a paid - in capital of less than nt 80 million 为协助中小企业改善经营环境，推动相互合作，并辅导其自立成长，政府法令规范的中小企业发展条件：以符合经济部发布之中小企业认定标准之中小企业者为限，其认定标准即制造业营造业矿业及土石采取业的实收资本额在新台币8 , 000万元以下者，而其他业别则为年营业额在1亿元以下者。
In china , experts in laws ever studied company credits , who claimed that company credits included human credits and capital credits , and that " capital credits are the soul of a capital company " . in company law of the p . r . china and securities law of the p . r china , both legal actual capital system and legal minimum capital limits embody the theory 我国法学界对公司信用有所探讨，认为公司信用的基础包括人的信用和资本信用，而“资本信用是资本企业的灵魂” ，这种理论在我国《公司法》和《证券法》中体现为法定实收资本制和法定最低资本限额。
Make over an agreement to make according to share solid the accountant processing that controls capital , if zhang san transfers stock li si ' s accountant , cent collection is : borrow : solid control capital - of zhang san borrows : solid control capital - li si as to make over the duty related the agreement to expend with share , be about to read the opinion between partner , be afraid the accountant is bad to make advocate , those who come is a boss , those who go still is a boss 按照股份转让协议作出实收资本的会计处理，如张三将股份转让给李四的会计分录为：借：实收资本张三贷：实收资本李四至于与股份转让协议相关的税费，就要看股东之间的意见了，恐怕会计不好作主，来的是老板，走的依然是老板啊！
A when the underwriter submits the application , it is required to post its most recent prospectus on the web site of securities futures institutes www . mops . tse . com . tw after gtsm examines the application , the following information will be disclosed on gtsm web site for 5 business days and on the 6th day , it is allowed to begin trading www . gretai . org . tw : - stock code , company name , name of the chairman and the president , market capitalization , major operating items , major products , past 5 years of simplified income statements and balance sheets 2 .经柜台中心审核完毕后，将公司概况资料，包括股票代号公司名称董事长总经理实收资本额主要营业项目主要产品最近五年简明损益表最近五年简明资产负债表等资料，于柜台中心网站之兴柜股票项目网址为： http : www . gretai . org . tw向大众揭示五个营业日，在第六个营业日就可以开始报价交易。
