The following are the specific business scope to choose from:
(1) Sales category: hardware and electric materials for daily use, building materials, office supplies, household appliances, kitchen appliances, electronic products, machinery and equipment, plastic products, auto parts, needle-spun products, rubber products, clothing, shoes and hats, leather goods, luggage, wires and cables, environmental protection equipment, cosmetics and handicrafts (excluding gold products, silver dollars and cultural relics)
(2) consulting services: market research, landscaping design, computer system integration, domestic service, computer and accessories development, network design, installation and transportation, energy technology development, high-tech product research and development and achievement transfer, enterprise marketing planning, 3D graphic design, business information consulting conference, real estate business planning, enterprise management consulting, computer technology consulting, marketing information consulting, market research consulting service, investment information consulting (excluding finance, securities and futures), design, production, agency and release of various domestic advertising services (including.
At present, there is no saying of main business and part-time business in the company law, but they are all collectively called: business scope. As long as you want to do it, just type it on the business license. The Law of People's Republic of China (PRC) on Foreign-funded Enterprises does not stipulate the registered capital of the company, but according to the provisions of the Company Law, the minimum amount is RMB 30,000.
Upon verification, those prohibited by the state and the State Council shall not be operated, and those decided by the state and the State Council that pre-approval or approval is needed shall be operated with relevant licenses, approvals or qualification certificates.
The general business scope of import and export companies is written as follows: import and export business allowed by the state.
The company name must reflect the company's business scope. (For example: trading companies, trading companies, cultural communication companies, advertising companies, mechanical and electrical equipment companies, materials companies, technology companies, decoration companies, electronics companies ...)
Related document processing flow:
The minimum registered capital of a general registered limited liability company is 30,000 yuan, but there must be more than 2 shareholders; The minimum registered capital of a one-person limited liability company is 654.38 million yuan, and only one shareholder is required. The registration fee is 0.08% of the registered capital (within100000 yuan), and the part exceeding100000 yuan shall be charged as 0.04% of the excess.
Registration information:
(1) Personal data (ID card, copy of legal person's household registration book or household registration certificate, residential address and telephone number)
(2) Registered capital
(3) Draw up the names of some registered companies.
(4) The business scope of the company
(5) the rental housing property certificate and lease contract
Processing flow:
(1) Enterprise Name Approval (Industry and Commerce Bureau)
(2) Seal and capital verification report (public security department, bank)
(3) Application for Business License (Industrial and Commercial Bureau)
(4) Apply for organization code certificate (Technical Supervision Bureau)
(5) Handling tax registration certificate (tax bureau)
(6) Open a basic bank account (bank)
(7) Invoice application (tax bureau)
Generally speaking, the taxes payable by a limited company are as follows:
(1) Enterprises generally determine the taxes and tax rates that enterprises should pay according to their economic nature and operating conditions;
(2) Enterprises engaged in production, sales, repair and replacement generally have to pay VAT, and VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax.
(3) Enterprises engaged in providing taxable services (catering, service, advertising, transportation, consulting, etc.). ), the transfer of intangible assets or the sale of real estate should pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax.
(4) Enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax in local tax.
(5) In addition, enterprises also pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges of value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the amount paid by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town) and 1% (other) according to the location of the enterprise, and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld. These additional taxes and small taxes are paid in local taxes.
Friendly reminder:
Tax return on time every month (monthly 1- 10). Even if you don't need to pay taxes if you don't start a business, you should declare it at zero, otherwise you will be fined (more than RMB 0/00 per day). Tax registration must be completed within one month after the business license is processed. Annual inspection of business license shall be conducted regularly from March to June every year.
Due to different regions, you can consult the local industry and commerce department.