classification: business/financial management > > Venture capital

problem description:

I want to start a small-scale knitting processing enterprise in Wuxi, Jiangsu. Now the first trouble I encounter from scratch is the business license. Thank you for your clear guidance.

Analysis:

Do you want to apply for an individual or a limited company?

first, what is an individual industrial and commercial household? How to handle individual industrial and commercial households? Which certificate should individual industrial and commercial households apply for?

(1) individual industrial and commercial households: refers to an economic form in which the means of production are privately owned, mainly based on individual labor, and the income from labor is controlled by individual workers themselves. Individual industrial and commercial households have three organizational forms: individual operation, family operation and individual partnership operation. Because individual industrial and commercial households bear unlimited liability for debts, individual industrial and commercial households do not have legal personality. Individual industrial and commercial households shall register with the local industrial and commercial administration office in accordance with the requirements of laws and regulations.

(II) Documents to be submitted for registration

1. Documents and certificates to be submitted for pre-registration of individual industrial and commercial households;

(1) the identity certificate of the applicant or relevant certificates entrusted by the applicant;

(2) application for pre-registration of individual industrial and commercial households;

(3) other documents and certificates required by laws, regulations and policies.

2. Documents and certificates to be submitted when applying for business registration of individual industrial and commercial households:

(1) Application for business registration of individual industrial and commercial households signed by the applicant (fill in the business registration form for individual industrial and commercial households);

(2) the certificate of employees (the household registration certificate, including the household registration book and identity card, and the relevant certificates of retired and other unemployed people, must be submitted for those who operate in this city; Personnel from other provinces and cities must submit their ID cards, local temporary residence permits and family planning certificates for women of childbearing age; One photo.

(3) proof of business site;

(4) partnership agreement for individual partnership;

(5) the proof of the relationship between the family members of the family business;

(6) name pre-approval notice;

(7) relevant special certificates required by laws, regulations and policies.

(3) Individual industrial and commercial households should apply for certificates

1. Business license of individual industrial and commercial households.

2. Organization code certificate.

3. National tax registration certificate

4. Local tax registration certificate

5. A set of stamps (public, financial and private)

(4) Tax for individual industrial and commercial households

Generally, the tax authorities estimate your sales according to their location \ scale \ number of employees \ sales of goods, and then give tax. No matter how much income they earn in the current month.

second, what is a limited company? How to handle the limited company? Which certificate should a limited company apply for? Limited company tax?

(1) A limited liability company, also known as a limited company, refers to an enterprise legal person that is established by shareholders in accordance with the law, and the shareholders are liable for the company to the extent of their capital contribution, and the company is liable for the company's debts with all its assets. A limited liability company shall register with the local administration for industry and commerce in accordance with the requirements of laws and regulations.

(2) To establish a limited liability company, the following conditions shall be met:

1. Shareholders meet the quorum; (from 1 to 51)

2. Shareholders' capital contribution reaches the minimum statutory capital; (One-person company is one million yuan, and two-person company is 31,111 yuan)

3. Shareholders * * * jointly formulate the Articles of Association;

4. Having a company name and establishing an organization meeting the requirements of a limited liability company;

5. Have a company residence.

charging standard:

State Planning Commission and Ministry of Finance [1999] No.1717 on October 21, 1999

If the total registered capital is 11 million yuan (including 11 million yuan), it will be charged at 1.8‰ of the total registered capital temporarily; if the total registered capital exceeds 11 million yuan, it will be charged at 1.4‰ of the total registered capital temporarily. Copies are 11 yuan each.

Basis for handling:

Company Law of the People's Republic of China

Regulations on the Registration of Companies of the People's Republic of China

(3) Procedures for handling a limited company:

1. The local administration for industry and commerce applies for pre-approval of the name;

2. The bank opens a temporary account for capital verification and deposits money for capital verification;

3. The local administration for industry and commerce shall handle the business license;

4. Engraving company engraves the seal; (Enterprises approved by the Public Security Bureau)

5. The local technical quality inspection bureau handles the organization code certificate;

6. The local local taxation bureau handles the local tax registration;

7. the local state taxation bureau handles the national tax registration;

8. the bank applies for establishing a basic account;

(4) A limited company shall apply for the following documents:

1. Original (and deputy) industrial and commercial business license

2. Organization code certificate (original and deputy)

3. National tax and local tax registration certificate (original and deputy)

4. Official seal, special financial seal and corporate seal. A copy of the Articles of Association

Limited company expenses

1, name verification expenses 31 yuan

2, capital verification expenses of 1,111 yuan (this is 511,111 yuan, The capital verification is charged according to the registered capital)

3. The industrial and commercial registration fee is 1.18% (charged according to 1.18% of the registered capital)

4. The code certificate fee is 118 yuan

5. The national and local taxes are 111 yuan

6. Stamping 611 yuan (varies from region to region)

(5) The general taxes payable by a limited company are as follows:

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 (newly established enterprises are all small-scale taxpayers). General taxpayers refer to enterprises whose annual industrial income can reach 1 million and annual commercial income can reach 1.8 million. The tax rate of general taxpayers is 17%, which can offset the input tax on purchased goods. The value-added tax rate of small-scale 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, services, advertising, transportation, consulting, etc.), transferring intangible assets or selling real estate shall pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 21% for individual industries, such as Internet cafes. Business tax is paid in local tax.

4. Enterprise income tax: 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 the tax authorities) is 33% above 111,111 yuan, 18% below 31,111 yuan, and 27% between 311,111 yuan and 111,111 yuan. There are two ways to collect enterprise income tax: verification collection and audit collection. Audit collection is to calculate the profit according to the declared income of 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 rate (according to different industries), and the obtained number is regarded as your profit, and then multiply it by the corresponding tax rate according to the amount. The approved levy is generally suitable for small enterprises with imperfect accounting. For enterprises established after October 1, 2112, the enterprise income tax shall be paid in the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax at local tax.

5. In addition, enterprises also pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges for value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the payment amount by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town), 1% (other) according to the different areas where the enterprise is located, and the additional tax rate for education fee is 3%. Small taxes include stamp duty, property tax, etc., in addition to withholding personal income tax of employees. These additional taxes and small taxes are paid at the local tax

1, and they are reported to the tax on time every month (1-11 of each month). Even if there is no need to pay taxes, they should be declared zero, otherwise they will be fined (more than 1,111 yuan a day).

2. tax registration must be done within one month after the business license is processed.

3. Annual inspection of business license in March-June every year

4. Annual inspection of code certificate in October-April every year

Tips: declare the tax to the tax on time every month (1-11 of each month). Even if you don't need to pay taxes when you don't start business, you should make a zero declaration, otherwise you will be fined (more than RMB 1,111 a day). Tax registration must be done within one month after the business license is processed. Annual inspection of business license is conducted regularly from March to June every year

Third, what is the difference between individual industrial and commercial households and limited companies?

(1) Differences in debts:

A limited company is liable for the debts of the company with all its assets, and shareholders are liable according to their capital contribution. Individual industrial and commercial households bear unlimited liability for debts.

(2) Tax difference:

The main difference is:

Self-employed individuals are generally estimated by the tax authorities according to their location, scale, number of employees, sales of goods, etc., and then given tax. No matter how much income they earn in the current month, whether they have income or not, they should pay tax according to the fixed tax amount.

However, limited companies require enterprises to have sound accounting, keep accounts and pay taxes.