One, choose the form of the company:
Ordinary limited liability company, the minimum registered capital of 30,000 yuan, the need for two (or more) shareholders,
From January 06 onwards, the new company law, allowing one shareholder to register a limited liability company, a special limited liability company, also known as the "one-person limited company This special limited liability company is also known as "one person limited company" (but the company name will not have the words "one person", the license will indicate "natural person sole proprietorship"), the minimum registered capital of 100,000 yuan.
If you are investing in a business with your friends and family, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan; if you are the only one as a shareholder, you can choose a one-person limited company with a minimum registered capital of 100,000 yuan.
Two, the steps to register a company:
1. Nuclear name: to the Trade and Industry Bureau to get a "business (name) name pre-approval application form", fill in the name of the company you are ready to take the Trade and Industry Bureau on the Internet (the Trade and Industry Bureau intranet) to retrieve whether or not there is a renaming, if there is no renaming, can be used in this name, will be issued a "name", and the name of the company will be issued to the company. If there is no duplicate name, you can use the name, will be issued a "business (name) name pre-approval notice". The fee for this step is 30 yuan.
(30 yuan can help you retrieve five names, many names repeat, so the general common name do not have to try, so as not to spend money)
2. Rental:
To rent an office in a specialized office building, if you have your own plant or office can also be, some places do not allow offices in residential buildings.
To sign a rental contract after renting an office, and let the landlord provide a copy of the real estate license.
After signing the rental contract, you also have to go to the tax office to buy stamp duty, at a rate of one thousandth of the annual rent, for example, your annual rent is 10,000 yuan, then you have to buy 10 yuan of stamp duty, affixed to the first page of the rental contract, and then wherever you need to use the rental contract, you need to be a copy of the contract with the stamp duty affixed to it.
3. Preparation of "Articles of Association":
You can download the sample of "Articles of Association" from the website of the Trade and Industry Bureau, and modify it. The articles of association will be signed by all shareholders at the end.
4. Carve a private seal:
Go to the street where the seal engraving place to carve a private seal, to give them talk about engraving the legal person private seal (square). The cost is about 20 yuan.
5. Go to an accounting firm to get a "bank inquiry letter"::
Contact an accounting firm to get a "bank inquiry letter" (must be the original, freshly stamped by the accounting firm). If you're not sure, look at the classified ads in the newspaper, there are a lot of ads for CPA firms.
6. Go to the bank to open the company's capital verification account:
All the shareholders to bring their own part of the money to the bank, with the articles of association, the business bureau issued the notice of verification of the name of the legal representative of the private seal, ID card, for the verification of the capital of the money, a blank letter of inquiry form, to the bank to open the company's account, you have to tell the bank is to open the account of the verification of the capital. After the opening of the company account, each shareholder according to their own contribution to the company account to deposit the appropriate amount of money.
The bank will send each shareholder a payment slip and stamp the bank's seal on the inquiry letter.
Note: The Company Law stipulates that when registering a company, the investors (shareholders) must pay the full amount of capital, which can be in the form of credit (i.e., RMB), or in kind (e.g., automobiles), real estate, and intellectual property rights. To the bank to do just this part of the monetary contribution, if you have a physical, real estate and so on as a capital contribution, you need to go to the accounting firm to identify its value and then its actual value of the contribution, it is more troublesome, so we recommend that you directly take the money to the capital contribution, the company law, regardless of what means you take the money, their own or borrowed or not, as long as the number of contributions to the capital contribution can be paid in full.
7. for the capital verification report:
Take the bank issued by the shareholders of the bill, the bank stamped letter of inquiry, as well as the articles of association, notice of verification, rent contracts, copies of real estate certificates, to the accounting firm for the capital verification report. The general cost is about 500 yuan (less than 500,000 registered capital).
8. Registration of companies:
To the Trade and Industry Bureau to obtain the company's establishment of various forms of registration, including the establishment of the registration application form, the shareholders (promoters) list, the directors and managers of the supervisory situation, the legal representative of the registration form, the designation of a representative or proxy registration form. After filling out the forms, submit them to the Industrial and Commercial Bureau together with the notice of name verification, articles of incorporation, rent contract, copy of real estate certificate and capital verification report. It takes about 3 working days to get the license.
The cost of this item is about 300 yuan.
9. With the business license, to the Public Security Bureau designated seal engraving society, to carve the official seal, financial seal. Later steps, are required to use the official seal or financial seal.
10. for enterprise organization code certificate:
With the business license to the Technical Supervision Bureau for organization code certificate, the cost is 80 yuan. Do this certificate takes half a month, the Technical Supervision Bureau will first issue a pre-acceptance code certificate document, with this document can be applied for the back of the tax registration certificate, the basic bank account opening procedures.
11. Go to the bank to open a basic account:
With the business license, organization code certificate, go to the bank to open a basic account. It is best to go to the same branch of the bank that originally handled the capital verification, otherwise, there will be an additional 100 yuan of capital verification account fees.
Opening a basic account needs to fill out a lot of forms, you'd better bring all the things you can, or you have to run a lot of trips, including the original original business license, ID card, organization code certificate, public finance chapter, corporate chapter.
When you open a basic account, you also need to buy a cryptograph (most banks have had this requirement since the second half of 2005), which costs 280 yuan. In the future, when your company writes checks and transfers money, you will need to use the cryptograph to generate passwords.
12. Apply for tax registration:
After receiving the license, apply for a tax registration certificate at the local tax office within 30 days. A typical company needs to apply for 2 types of tax registration certificates, i.e., national tax and local tax. The cost is 40 yuan each and ***80 yuan.
When applying for a tax registration certificate, you must have an accountant because one of the documents the tax bureau requires to be submitted is an accounting license and ID card. You can start by hiring a part-time accountant. A part-time accountant hired at the beginning of a small company is usually paid 200 yuan.
13. Apply for invoices:
If your company sells goods, you should apply for invoices at the national tax office, and if it is a service company, you should apply for invoices at the local tax office.
Finally, it's time to start business. Pay attention to the tax declaration to the tax on time every month Oh, even if there is no business does not need to pay taxes, but also to zero declaration, or will be fined.
There are two points you may be more concerned about:
1. The company must establish a sound accounting system, you may be worried that you will not, how to do? Just started the company, the business is small, the workload of the accountant is also very small, you can ask a part-time accountant, every month to your company to help you build the account, two or three days will be enough to give him 200-500 or so of the salary can be.
2. Company taxes:
Business tax: companies selling goods are taxed at 4% of the invoiced amount for the incremental tax; companies providing services are taxed at 5% of the invoiced amount for the business tax.
Income tax: A corporate income tax of 18-33% is levied on a company's net profit. Small companies don't make much profit, usually 18%. For corporate income tax, do the books is very critical, if the books you have a lot of profit, then the tax rate is high. So, the usual purchase of equipment are invoiced, you eat, ride tickets are kept up, can be done for your business operating costs.
The difference between the two kinds of tax: business tax is taxed on turnover, regardless of whether you earn no money, only the transaction occurred, invoiced, to be taxed; income tax, is taxed on profit, profit is the turnover after deducting all kinds of costs of the remaining money, only earned money, only will be levied income tax.
There are a variety of other taxes, but not much money, mainly the above two, especially the income tax is very high.