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, the new company law from January 06, allowing one shareholder to register a limited liability company, this special limited liability company is also known as the "one-person limited company" (but the name of the company will not have) This special limited liability company is also known as "one person limited company" (but the company name will not have the word "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 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, by the Trade and Industry Bureau on the Internet (Trade and Industry Bureau intranet) to retrieve whether or not there is a renaming, if there is no renaming, you can use the name, it will be issued a "Enterprise (name) name pre-approval notice". The handling fee for this step is 30 RMB. (30 yuan can help you retrieve 5 names, many names are repeated, so the general common name will not have to try, so as not to spend money)?
2. Rent: go to a specialized office building to rent an office, if you have your own plant or office can also be, some places do not allow offices in residential buildings. After renting a room to sign a rental contract, and let the landlord provide a copy of the real estate license.?
After signing the rental contract, you have to go to the tax office to buy the stamp duty, and buy it at the rate of one-thousandth of the annual rent, for example, if your annual rent is 10,000 yuan, then you have to buy 10 yuan of stamp duty, and stick it on the first page of the rental contract, and then wherever you need to use the rental contract, you need to be the one that has a copy of the contract with the stamp duty stuck on it.
3. Preparation of "Articles of Incorporation": you can download the "Articles of Incorporation" on the website of the Trade and Industry Bureau sample, modify it. The articles of association will be signed by all shareholders at the end.
4. Carve a private seal: go to the street to carve a private seal of the place, give them to say carve a legal person private seal (square). The cost is about 20 dollars or so.?
5. To the accounting firm to get a "bank inquiry letter": contact an accounting firm to get a "bank inquiry letter" (must be the original, accounting firm seal). If you are 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 capitalization account: all the shareholders to bring their own shares of the part of the money to the bank, with the company's articles of association, the Industrial and Commercial Bureau issued a notice of the 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 verification of the capital account. 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, investors (shareholders) must pay the full amount of capital, which can be contributed in the form of loan currency (i.e., RMB), as well as in kind (e.g., automobiles), real estate, intellectual property rights, and so on. To the bank to do just this part of the monetary contribution, if you have a physical, real estate, etc. as a contribution, you need to go to the accounting firm to identify its value and then to the actual value of the contribution, more troublesome, so we recommend that you directly take the money to the capital contribution, the company law, regardless of what you use the means of taking the money, their own or borrowed, as long as the number of contributions to the full amount of money can be.
7. For the capital verification report: take the bank issued by the shareholders to pay the bill, the bank stamped letter of inquiry, as well as the articles of association, notice of verification, rent contract, a copy of the real estate license, to the accounting firm for the capital verification report. The general cost of about 500 yuan (less than 500,000 registered capital).?
8. Registration of companies: to the Trade and Industry Bureau to obtain the establishment of the company's registration of various forms, including the establishment of the registration application form, the list of shareholders (promoters), the director manager supervisor, the situation of 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. The license can be obtained after about 3 working days. The cost of this 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. In the latter step, all need 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-accepted code certificate document, with this document you can handle 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 charge of 100 yuan for the capital verification account.?
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 since late 2005), which costs 280 yuan. In the future, when your company writes checks and makes transfers, 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. General companies need to apply for 2 kinds of tax registration certificates, i.e. national tax and local tax. The cost is 40 yuan each, ***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.?
13. Apply for an invoice: If your company is selling goods, you should apply for an invoice at the state tax, and if it is a service company, you should apply for an invoice at the local tax.
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 concerned about:?
1. The company must have a sound accounting system, you may be worried that you do not know how to do it. Just started the establishment of 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. The amount of company tax: ?
Sales tax: companies selling goods, 4% of the invoiced amount of incremental tax; companies providing services, 5% of the invoiced amount of sales tax.?
Income tax: A corporate income tax of 18-33% is levied on the net profit of a company. 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, you can do as your business operating costs.?
The difference between the two kinds of taxes: 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 a variety of costs the remaining money, only to earn money, only to levy income tax.
There are a variety of other many kinds of taxes, but there is not much money, mainly the above two, especially the income tax is very high