Enterprise establishment procedure
1. Pre-approval of enterprise name
1. 1 office
Administration for Industry and Commerce Registration Branch Bureau
1.2 required materials
1. Application for pre-approval of enterprise name signed by all investors.
2. The certificate of designated representative or entrusted agent signed by all investors shall specify the specific entrusted matters, the authority of the client and the entrusted period.
3. The ID card of the designated representative or entrusted agent.
4. If the application name is preceded by the words "China", "China", "country", "country" and "international", a copy of the approval document of the State Council shall be submitted.
5. For the special application name, the name registration authority may require investors to submit relevant explanations or certification materials.
1.3 get information
Notice of pre-approval of enterprise name (valid for 6 months)
Notice of rejection of enterprise name
1.4 handling fee
30 yuan per household (4 persons)
2. Pre-approval (if necessary, please refer to the attachment)
2. 1 office
Pre-approval departments (such as Ministry of Finance, Health Bureau, US Food and Drug Administration, Public Security Bureau, Transportation Bureau, Securities Regulatory Commission, China Insurance Regulatory Commission, People's Bank, Cultural Bureau, Civil Affairs Bureau, Patent Office, etc.)
2.2 required materials
1, pre-approval application
2, the enterprise name pre-approval notice
3. Legal person ID card
4. Housing lease contract or real estate license
2.3 Access to information
Pre-approval permit
2.4 handling fee
50 yuan
3. Open a temporary deposit account for capital verification of registered capital.
3. 1 office
bank
3.2 required materials
1, invested capital
When shareholders deposit investment funds, they should fill in "XX (name of shareholders) investment funds" in the "use of funds" column of bank draft or cash payment form.
2. Application for opening an account
3, the enterprise name pre-approval notice
4. Identification certificates of all shareholders (such as ID cards)
5. Signature card
3.3 Access to information
1, cash deposit certificate or bank statement
2. Notice of Balance of Special Deposit Account for Registered Capital of Enterprise (II)
3. Account opening permit (temporary deposit account)
3.4 handling fee
Account opening fee 20 yuan
4. Obtain the capital verification report
3. 1 office
accounting firm
4.2 required materials
4.2. 1 Confirmation Letter Request
1, capital verification business agreement
2. Capital verification report
3, the enterprise name pre-approval notice
4. Articles of Association
5. House lease agreement (real estate license)
6. Application for registration of company establishment
7. A copy of the identity certificate of shareholders.
Copy of the investor's ID card (if the shareholder is an individual);
Copy of the business license of the investor (if the shareholder is a company) and the latest accounting statement (with the official seal of the company required).
4.2.2 Obtain the capital verification report
1, bank confirmation letter reply
2. Cash deposit certificate or bank draft.
3. Notice of Balance of Special Deposit Account for Registered Capital of Enterprise (II)
4.3 Access to information
4.3. 1 Confirmation Letter Request
Confirmation request
4.3.2 Obtain the capital verification report
capital verification report
4.4 handling fee
Confirmation Letter 10 yuan
Capital Verification Report 500 yuan
5. Obtain a business license
5. 1 office
industrial and commercial bureau
5.2 required materials
5.2. 1 limited liability company and one-person limited liability company
1. Application for company establishment registration signed by the legal representative of the company.
2. The certificate of designated representative or entrusted agent signed by all shareholders shall specify the specific entrusted matters, the authority of the client and the entrusted period.
3. The ID card of the designated representative or entrusted agent
4. Articles of Association signed by all shareholders.
5. Qualification certificate of shareholders
If the shareholder is an enterprise, a copy of the business license shall be submitted.
If the shareholder is a natural person, a copy of the ID card shall be submitted.
6, capital verification certificate
7. If the shareholder's capital contribution for the first time is non-monetary property, the certification documents that have gone through the formalities of property right transfer shall be submitted.
8. Appointment documents and identity cards of directors, supervisors and managers
According to the provisions and procedures of the Company Law and the Articles of Association, submit written decisions signed by shareholders (if the shareholders are natural persons, they shall sign by themselves, and corporate shareholders shall affix the official seal), resolutions of the board of directors (signed by directors) or other relevant materials.
9, the legal representative of the office documents and identity cards
According to the provisions and procedures of the Company Law and the Articles of Association, submit written decisions signed by shareholders (if the shareholders are natural persons, they shall sign by themselves, and corporate shareholders shall affix the official seal), resolutions of the board of directors (signed by directors) or other relevant materials.
10, house lease contract or property right certificate
1 1. Notice of pre-approval of enterprise name
12. If there are items in the business scope that the company applies for registration that must be approved before registration according to laws, administrative regulations and the State Council decisions, it shall submit the relevant approval documents or a copy of the license or permit (pre-license certificate).
5.2.2 Registration of establishment of a joint stock limited company
1. Application for company establishment registration signed by the legal representative of the company;
2. The certificate of designated representative or entrusted agent signed by the board of directors (signed by all directors) shall specify the specific entrusted matters, the authority of the entrusted party and the entrusted period.
3. The ID card of the designated representative or entrusted agent
4. Articles of Association (sealed by all promoters or signed by all directors)
5, the sponsor's qualification certificate or the identity certificate of a natural person.
If the promoter is an enterprise, a copy of the business license shall be submitted.
If the sponsor is a natural person, submit a copy of ID card.
6, capital verification certificate
7. If the shareholder's capital contribution for the first time is non-monetary property, the certification documents that have gone through the formalities of property right transfer shall be submitted.
8. Appointment documents and identity cards of directors, supervisors and managers
According to the provisions and procedures of the Company Law and the Articles of Association, submit the resolutions of the shareholders' meeting (the minutes of the meeting on the establishment by offering submitted to the founding meeting), the resolutions of the board of directors or other relevant materials. The resolution of the shareholders' meeting (minutes of the founding meeting) shall be stamped with the official seal of the sponsor or signed by the moderator and the directors present at the meeting; The resolution of the board of directors shall be signed by the directors.
9, the legal representative of the office documents and identity cards
Submit resolutions to the board of directors in accordance with the provisions and procedures of the Company Law and the Articles of Association, and the resolutions of the board of directors shall be signed by the directors.
10, house lease contract or property right certificate
1 1. Notice of pre-approval of enterprise name;
12. A joint stock limited company established by way of public offering of shares shall also submit the approval documents of the State Council securities regulatory authority;
13. The business scope of the company's application for registration includes the items that must be approved before registration according to laws, administrative regulations and the State Council decisions, and the relevant approval documents, licenses or copies of licenses (pre-licenses) shall be submitted.
5.2.3 Registration of establishment of partnership enterprise
1. Application for registration of the establishment of a partnership signed by all partners.
2. Power of attorney of the representative designated by all partners (referring to one of the partners) or the agent entrusted by * * * (referring to the legal agent)
3. A copy of the representative's ID card or the agent's business license, power of attorney, ID card and agent qualification certificate.
4, the name of the pre-approval notice
5. ID cards of all partners
6. Partnership agreement
7. Housing lease contract or property right certificate
8. Power of attorney for all partners to entrust partners to perform partnership affairs.
9. Where laws and administrative regulations stipulate that the business scope must be approved by the relevant departments, the approval documents of the relevant departments (pre-approval certificate) shall be submitted.
5.2.4 Registration of establishment of a sole proprietorship enterprise
1. Application for the establishment of a sole proprietorship enterprise signed by investors.
2, the name of the pre-approval notice
3. Investor ID card
4. Housing lease contract or property right certificate
5. Where laws and administrative regulations stipulate that the business scope must be approved by the relevant departments, the approval documents of the relevant departments (pre-approval certificate) shall be submitted.
5.2.5 Registration of establishment of individual industrial and commercial households
1. Application for industrial and commercial registration of individual industrial and commercial households signed by the operator
2. The applicant's identity card
3. Housing lease contract or property right certificate
4, the name of the pre-approval notice
5. Where laws and administrative regulations stipulate that the business scope must be approved by the relevant departments, the approval documents of the relevant departments (pre-approval certificate) shall be submitted.
5.3 Access to information
5.3. 1 Limited liability company, one-person limited liability company and joint stock limited company
Business license of enterprise legal person (original and copy)
Notice of refusal to register
5.3.2 Partnership enterprises
Business license of partnership enterprise (original and copy)
Notice of refusal to register
5.3.3 Sole proprietorship enterprise
Business license of sole proprietorship enterprise (original and copy)
Notice of refusal to register
5.3.4 Individual industrial and commercial households
Business license of individual industrial and commercial households (college graduates who are exempt from registration fees should indicate college graduates after the name of the business license operator) (original and photocopy)
Notice of refusal to register
5.4 handling fee
5.4. 1 Limited liability company, one-person limited liability company, joint stock limited company, partnership enterprise and sole proprietorship enterprise.
1. Business registration fee standard: 300 yuan.
2. The cost of a copy of the business license is 10 yuan.
5.4.2 Individual industrial and commercial households
1. Business registration fee standard: 20 yuan per household.
2. Business license copy fee: free of charge.
3. The above fees are exempted with the student ID card.
All college graduates (including junior college students, undergraduate students and graduate students) who are engaged in self-employed businesses, except for industries restricted by the state (including construction, entertainment, advertising, sauna, massage, Internet cafes, oxygen bars, etc.), will be exempted from the registration fee for individual industrial and commercial households (including industrial and commercial registration, change registration, replacement of business license and copy of business license) within 1 year from the date when the administrative department for industry and commerce approves their operations. When applying for the registration of the establishment of individual industrial and commercial households, college graduates shall present to the registration authority their graduation certificates and personal identity cards issued by ordinary colleges and universities, as well as the Employment Registration Certificate for College Graduates of National Ordinary Colleges and Universities or the Employment Registration Certificate for National Postgraduates (hereinafter referred to as the Registration Certificate) issued by the competent employment department of provincial colleges and universities. After the registration authority has verified that it is correct, it shall go through the registration formalities according to law, indicate the registration time on the registration certificate, affix the seal of the registration authority and return it to me, and indicate "(college graduate)" after the name of the business license operator of individual industrial and commercial households. College graduates are exempt from the above fees with the business license of individual industrial and commercial households.
6. Engraving official seal
6. 1 office
Public Security Bureau
6.2 required materials
1, business license of enterprise legal person (copy) or business license (copy)
2. Identity cards of legal representatives and agents
3. Application for engraving official seal
6.3 Access to information
1, notice of engraving official seal
2. Official Seal (6)
6.4 handling fee
Ke 50 yuan
7. Obtain organization code certificate
7. 1 office
Guangzhou Municipal Bureau of Quality and Technical Supervision
7.2 required materials
1, business license (copy)
2. Official seal
3, the legal representative or the person in charge of the unit ID card
4, handling personnel ID card
5 Guangzhou organization code application form and new explanation
7.3 Access to information
Organization code certificate (valid for four years) (original and copy)
7.4 handling fee
1, original organization code certificate 10 yuan.
2. Copy of organization code certificate 10 yuan.
3. Technical service fee 90 yuan
8. Apply for foreign trade business qualification
8. 1 office
Bureau of Foreign Economic Relations and Trade Cooperation
8.2 required materials
1. Business license (original)
2, foreign trade operators for the record registration form
3, organization code certificate (copy)
8.3 Access to information
Registration Form of Foreign Trade Operators (Seal)
8.4 handling fee
not have
9. Go through the national tax registration
9. 1 office
national taxation bureau
9.2 required materials
9.2. 1 unit taxpayer (unit taxpayer, sole proprietorship enterprise, one-person limited liability company)
1, tax registration form (applicable to corporate taxpayers)
2. Business license of enterprise legal person (copy) or business license (copy)
3. Proof of registered address and production and business address (property right certificate, lease agreement)
4. Capital verification report
5, organization code certificate (copy)
6. Articles of Association
7, the legal representative (person in charge) ID card
9.2.2 Self-employed (individual industrial and commercial households and individual partnerships)
1, tax registration form (for individual business) "
2. Business license (copy)
3. Owner's ID card (individual industrial and commercial households)
4. Resident ID card of the person in charge (individual partnership enterprise)
5. Title certificate (title certificate, lease agreement)
6. Copy of organization code certificate
9.3 Access to information
Original and photocopy of national tax registration certificate
Instructions for compiling tax registration certificate code
The tax registration certificate is coded uniformly, that is, each taxpayer has a unique code in the country. Code * * * 15 digits, compiled according to the taxpayer's administrative region, economic nature and industry classification.
The first to sixth digits represent the administrative region where the taxpayer is located, and the standard code of People's Republic of China (PRC) administrative region is adopted.
The seventh and eighth digits represent the economic nature of taxpayers and are compiled according to the Standard Code for Tax Information Classification published by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Coding methods: "10" ownership by the whole people, "20" collective ownership, "3 1" private ownership, "34" individual ownership, "39" other private ownership, "5 1" joint venture system, "52" joint-stock system and "59"
The ninth and twelfth represent the industry classification of taxpayers. Coding methods: 0 1, 02, commerce, 03, material supply and marketing, 04, transportation, 05, construction and installation, 06, finance and insurance, 07, post and telecommunications, 08, real estate development, 09, public utilities.
The digits 1 1 to 15 represent specific taxpayers and are coded in sequence.
For example, the tax registration number of a supply and marketing cooperative in Zhengding County, Shijiazhuang City, Hebei Province is130123200200001. In which 13 is Hebei province, 0 1 is Shijiazhuang city, 23 is Zhengding county, 20 is collective ownership, 02 is business, and 0000 1 is the taxpayer number of this county.
The taxpayer identification number of individual industrial and commercial households is their personal identity document number plus two serial numbers, that is, when an individual industrial and commercial household operates the first business unit, its taxpayer identification number is its identity document number, and from the second business unit, its taxpayer identification number is its identity document number plus two suffixes to distinguish different business units of the same taxpayer. For example: "Personal ID number +0 1, 02, ..., 99".
The tax registration certificate number is: provincial (city) tax word+taxpayer identification number. For example, the local tax registration certificate of the second business unit operated by individual industrial and commercial households in Beijing is: Jing Di Tax Word1234567891012341.
Note: The identification numbers given to the same taxpayer by the State Taxation Bureau and the Local Taxation Bureau must be consistent.
9.4 handling fee
1. Original tax registration certificate: 3 yuan/copy.
2. Tax registration certificate copy fee: 3 yuan/copy.
College graduates can be exempted from paying the tax registration certificate fee.
10. Local tax registration
10. 1 office
Tax department
10.2 required materials
10.2. 1 unit taxpayer (unit taxpayer, sole proprietorship enterprise, one-person limited liability company)
1, tax registration form (applicable to corporate taxpayers)
2. Business license of enterprise legal person (copy) or business license (copy)
3. Proof of registered address and production and business address (property right certificate, lease agreement)
4. Capital verification report
5, organization code certificate (copy)
6. Articles of Association
7, the legal representative (person in charge) identity documents.
10.2.2 Self-employed (individual industrial and commercial households, individual partnerships)
1, tax registration form (individual industrial and commercial households)
2. Business license (copy)
3. Owner's ID card (individual industrial and commercial households)
4. Resident ID card of the person in charge (individual partnership enterprise)
5. Title certificate (title certificate, lease agreement)
6. Copy of organization code certificate
10.3 for information
Original and photocopy of local tax registration certificate
10.4 handling fee
1. Original tax registration certificate: 3 yuan/copy.
2. Cost of duplicate tax registration certificate: 3 yuan/copy.
College graduates can be exempted from paying the tax registration certificate fee.
1 1. Open basic deposit account.
1 1. 1 office
bank
1 1.2 required materials
1. Business license of enterprise legal person (original) or business license (original)
2 organization code certificate (original and copy)
3 national tax registration certificate (original and copy)
4. Local tax registration certificate (original and copy)
5. Official seal
6. Signature card
7, the legal representative's identity card
8. Accounting certificate
9. Application for opening an account
1 1.3 for information.
1, account opening permit (basic deposit account)
2. Transfer funds from the capital verification account to basic account and cancel the capital verification account.
1 1.4 handling fee
Per household 100 yuan
Accounting procedures for establishing accounts:
First, set up an account. Purchase account books, fill in all elements and account book activation handover table, sort out accounting accounts according to the company's business, and enter the initial balance of accounts;
Second, obtain foreign or homemade original vouchers, review the original vouchers, fill in the accounting vouchers, review the accounting vouchers, record the vouchers in the subsidiary ledger according to the entries, regularly summarize the subsidiary ledger and record it in the general ledger, and prepare accounting statements according to the account books at the end of each month;
Three, the use of accounting statements for tax returns, pay taxes.