Branch registration process:
Name pre-approval? Get a business license? Engraving? Apply for organization code certificate? Tax registration certificate? bank opens an account
Name pre-approval of the first step in the branch registration process.
I. Pre-registration of branch names
Matters to be handled: pre-registration of enterprise name
Office: District Administration for Industry and Commerce
Venue: investment service hall, window of industrial and commercial branch office
Processing time: two hours later.
Handling procedures: hold the shareholder (investor) qualification certificate to receive the Application for Pre-approval of Name (Change) and the Letter of Authorization from Investor? Fill in the form (according to the company naming requirements, you can refer to up to 9 names at a time)? Hand in the form? Received the notice of pre-approval of enterprise name.
Charging standard: no charge.
Provide materials:
(a) the name pre-approval application and the investor's authorization opinion;
(2) Other documents required by special industries (for details, please refer to the one-time notification form of the Industrial and Commercial Bureau).
The second step of the company registration process is to apply for a business license.
Materials required by each department of a registered branch:
Two. Information required for registering branches: (Information required for registering branches of industrial and commercial offices)
1, name table
2. Application Form (a set of industrial and commercial forms)
3. Copy of the articles of association of the head office
4. Copy of the business license of the head office
5. A copy of the lease contract and property right certificate proving the use of the business premises of the branch.
6. A copy of the post-holding document and identity certificate of the head of the branch issued by the head office.
The above copies need to be checked with the original (see the industrial and commercial regulations for details), and the copies need to be stamped with official seals.
Processing time: 10 working days (5 working days for local branches)
The third step in the process of registering a branch is to record and engrave the seal of the branch.
Three. Filing and engraving of branch seals
Matters to be handled: filing and engraving.
Office: District Public Security Bureau and its designated lettering agency.
Location: Investment Service Hall, window of Public Security Bureau for filing, and engraving agency designated by District Public Security Bureau for engraving.
Time limit for processing: filing is desirable; The lettering price is uncertain (it belongs to the enterprise behavior, which is formulated by the lettering institution itself)
Handling procedures: bring a copy of the business license to the window of the Public Security Bureau for filing? The public security bureau stamped the approval stamp on the copy of the business license? Engraving official seal, financial seal, contract seal, name seal, etc. In the designated lettering institution.
Charge standard: Public Security Bureau filing is free, and seal engraving fee: (this is the industry standard price for reference only) * 365 yuan (including financial seal 180, official seal 70 yuan/piece, contract seal 70 yuan/piece, personal seal 45 yuan/piece).
Provide materials:
(1) The original and photocopy of the business license;
(2) The original and photocopy of the ID card of the person in charge of the branch;
(3) The original and photocopy of the agent's ID card;
(four) the whole people, collective enterprises and enterprise branches shall issue a letter of introduction from the higher authorities; Shareholders of a limited company, including legal person shares, should hold a letter of introduction from one of the legal person units.
Organization code processing:
Copy of the business license of the branch with the original cheque, copy of the identity certificate of the person in charge of the branch, copy of the identity certificate of the agent, and application form.
Processing time: 1 working day
The fourth step of the branch registration process is to register the enterprise legal person code.
Four, the enterprise legal person code registration
Matters to be handled: registration of enterprise legal person code
Office: District Bureau of Quality and Technical Supervision
Venue: Window of Quality and Technical Supervision Bureau of Investment Service Hall
Acceptance time: 3 working days after acceptance.
Handling procedures: receiving the form? Fill in the form? Submit the official seal of the unit and other materials? Pay? Get the organization code certificate (after the processing time limit).
Charging standard: 30 yuan/set.
Provide materials:
(1) The original and photocopy of the business license;
(2) official seal of the unit;
(3) The original and photocopy of the ID card of the person in charge of the branch (the unincorporated unit submits the original and photocopy of the ID card of the person in charge);
(4) A copy of the code certificate submitted by the collective, units owned by the whole people and unincorporated units to the higher authorities;
5] unit zip code, telephone number, the number of formal employees.
The fifth step in the process of registering a branch is to apply for tax registration.
Five, the branch tax registration certificate required materials:
1, copy of branch business license
2, a copy of the branch organization code
3. Copy of the tax registration certificate of the head office
4 copies of valid identity documents of the person in charge and the person in charge of finance.
5. A copy of the title certificate and the original lease contract.
(Note: The above information is in duplicate)
6. Tax registration form stamped with the official seal of the applicant
The above copy should be checked with the original, and the copy should be stamped with the official seal.
Processing time: 5 working days
The sixth step of the branch registration process is to open a bank account.
Six, the branch to open a bank account.
Matters to be handled: open an account in a bank.
Office: the bank branch of an enterprise.
Location: the nearest bank
Time limit for processing: complete materials are desirable.
Charging standard: Different banks have different regulations.
Materials provided: Please refer to the specific requirements of participating banks. The following contents are for reference only.
(1) The original and photocopy of the business license of the enterprise;
(2) Original and photocopy of organization code certificate;
(3) The original and photocopy of the national tax and local tax registration certificate;
(4) The original and photocopy of the ID card of the person in charge of the branch;
5] Official seal, financial seal and legal representative seal.
The seventh step in the branch registration process is to register statistics.
Seven. Statistical registration of registered branches
Matters to be handled: statistical registration (within 30 days from the date of obtaining the business license)
Office: District Statistics Bureau
Venue: Investment Service Hall Statistics Bureau Window
Time limit for processing: waiting is desirable.
Handling process: obtain the basic information form of legal entity? Fill in the form and submit the following materials? Issue statistical registration certificate
Charging standard: no charge.
Provide materials:
(1) The basic information form of the legal entity is stamped with the official seal in duplicate;
(2) The original and photocopy of the business license;
(3) Original and photocopy of organization code certificate and IC card.
The eighth step in the process of registering a branch is to register for social insurance.
Eight. Social insurance registration of registered branches
Matters to be handled: social insurance registration
Office: Social Security Center of District Labor Bureau
Venue: Social Security Center of District Labor Bureau
Time limit for processing: waiting is desirable.
Charging standard: no charge.
Procedure:
(1) The original and photocopy of the business license;
(2) The original and photocopy of the legal person code certificate;
(3) The original and photocopy of the official seal and legal person ID card of the paying enterprise;
(4) Bank name, account number, exchange number and its copy, and the name of the street to which the enterprise belongs.
How to carry out the financial accounting of the branch? 1. How to understand the essence of corporate accounting business of the head office?
Because the branch is not an independent legal person and has no registered capital, in essence, from the accounting business of the head office company, it is equivalent to the head office investing a piece of working capital to be managed by the branch office, and any business of the branch office is equivalent to the accounting business of the head office. The working capital allocated by the head office forms different forms of assets, income, costs and expenses through the purchase and sale business of the branches. The profits generated in the current period are equivalent to increasing the receivables of the head office to the branches, and the losses generated in the current period are equivalent to offsetting the receivables of the head office to the branches.
2. Independent accounting and dependent accounting are aimed at branches. How to choose the head office? How to deal with taxes?
Independent accounting refers to a comprehensive and systematic accounting of the business activities and achievements of the unit. The characteristics of independent accounting units are: independent organizational form in management, certain funds, and opening accounts in local banks; Conduct business activities independently and be able to sign economic contracts with other units; Independent accounting of profits and losses, the establishment of independent accounting institutions, equipped with accounting personnel, a complete accounting work organization system.
Non-independent accounting, also known as reimbursement system, refers to the daily business information related to the business activities of the unit, which is submitted to the superior unit for accounting on a daily or regular basis. The characteristics of non-independent accounting units are: generally, a certain amount of working capital is allocated by the superior to engage in business activities, all income is paid in full, all expenses are reimbursed to the superior, profits and losses are not calculated separately, and only a few main indicators are recorded and calculated for simple accounting.
In the specific tax declaration, there is a difference between the declaration of local tax and national tax, but in the income tax, the latter can be paid at the headquarters, and there should be little difference in others!
Independent accounting corresponds to subordinate accounting.
Independent accounting means that a department accounts for its own income, costs and profits and declares its own taxes; Non-independent accounting means that the income, cost and profit are accounted by the superior unit rather than by itself, and the superior unit summarizes and declares tax. Separate accounting and non-separate accounting are corresponding.
This refers to whether the accounting of different business items in the same unit is separated.
3. Related issues: financial accounting and tax issues of the branch.
Netizen's question: Our company is a real estate development company and has set up a non-independent accounting branch in other places. The branch company has no registered capital and opens an account in a local bank, and all expenses are paid by the head office. Excuse me:
(1) Should the branch keep accounts separately or as a department of the head office? If you keep separate accounts, what's the difference with subsidiaries? If unified accounting is carried out in the head office, should the name of the branch office or the name of the head office be written on the corresponding invoice when expenses are incurred in the branch office?
(2) If the money allocated by the company to the branch is a bank loan, how to settle the interest expense?
(3) Whether the turnover tax is paid at the location of the branch company and whether the income tax is consolidated at the location of the head office?
Answer:
(1) Branch is the taxpayer of turnover tax.
(2) The new enterprise income tax law implements the enterprise income tax system, and the enterprise legal person is the taxpayer of enterprise income tax.
A. If the head office does not belong to a province, autonomous region, municipality directly under the Central Government or a city with separate plans, the enterprise income tax of the branches shall be paid by the head office.
B, belongs to the provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the implementation of "unified calculation, hierarchical management, local prepayment, summary liquidation, financial transfer" enterprise income tax collection and management measures. The head office is responsible for the annual settlement and payment of enterprise income tax, and uniformly calculates the annual income tax payable by the enterprise. After deducting the enterprise income tax paid in advance by the head office and branches in the current year, it will refund more and pay less taxes.
(3) set up internal current account accounting between the head office and the branch office, with the general ledger in the head office and the subsidiary ledger in the branch office. The statements of the head office and branches are summarized as a simple merger, which hedges internal transactions, internal sales revenue and sales costs.
The above is the registration information of Guilin Branch provided by Bian Xiao. I hope you will like it!