First, the address of a registered company is complicated for the company's finance, mainly in the tax treatment of the company, because the value-added tax includes not only the output tax generated by sales, but also the input tax generated by procurement, and income tax needs to be considered. ?
Therefore, the affiliated address registration company needs to pay attention to the following matters:
1, should consider to bear the VAT payable. If there is no VAT input invoice, we can negotiate how much VAT to pay to the affiliated company, and then we don't need to calculate the VAT generated by each business.
2, should consider the need to bear the income tax payable. In this regard, we can negotiate to offset profits with fees or bills, so that we don't have to pay enterprise income tax.
3. It's easy to use the funds alone: in addition, set up a special settlement account with its own private seal.
4. The external legal effect of the affiliated agreement is relatively low, and it is best to show it in the form of the department to which the company belongs, otherwise the tax department where the company is located will think that the affiliated company has falsely made out the value-added tax, resulting in punishment.
Two, the legal consequences of the affiliated address, the affiliated parties need to bear the corresponding civil liability for the legal consequences according to law.
Third, if the affiliated company is a unit or individual, it will borrow the name of a qualified construction enterprise to undertake the construction task without obtaining the corresponding qualification, and pay the corresponding "management fee" to the qualified construction enterprise.
Four, according to the provisions of Article 26 of the "Construction Law", units undertaking construction projects need to hold qualification certificates obtained according to law and undertake projects within the business scope permitted by their qualification grades.
5. Construction companies are prohibited from exceeding the business scope permitted by the qualification grade of the company or contracting projects in the name of other construction companies in any form. Construction enterprises are prohibited from allowing individuals or other units to use their qualification certificates, business licenses and their names to undertake projects in any form.
Source: registered companies in Shanghai should pay attention to the choice of address.