1. What are individual industrial and commercial households? 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 individual labor, and the income from labor is dominated by individual workers themselves. Individual industrial and commercial households have three organizational forms: individual business, family business and individual partnership business. 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 administration for industry and commerce in accordance with the requirements of laws and regulations.
(2) Documents to be submitted for registration
1. Documents and certificates to be submitted when applying for pre-registration of individual industrial and commercial households;
(1) the applicant's identity certificate or relevant certificates entrusted by the applicant;
(2) An application for pre-registration of the names 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 industrial and commercial registration of individual industrial and commercial households:
(1) Application for Individual Industrial and Commercial Registration signed by the applicant (fill in the Application Registration Form for Individual Industrial and Commercial Households);
(2) Proof of employees (if the employees in this city operate, they must submit the household registration certificate, including the household registration book and ID card, as well as the relevant certificates of retired and other unemployed people; Personnel from other provinces and cities shall submit their ID cards, local temporary residence permits and family planning certificates for women of childbearing age; A photo.
(3) the certificate of business premises;
(4) Partnership agreement for individual partnership;
(5) proof of family members' relationship in the family business;
(6) Notice of name pre-approval;
(7) Relevant special certificates required by laws, regulations and policies.
(three) 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 chapter (public, financial, private)
(four) individual industrial and commercial households tax
Generally speaking, the self-employed tax authorities estimate your sales according to their location, scale, number of employees, commodity sales, etc. , and then give tax. No matter how much you earn in the current month, whether you have income or not, you must pay taxes according to the fixed tax amount. The fixed tax of individual industrial and commercial households shall be approved by the tax administrator according to the above situation.
Second, what is a limited company? What about the limited company? What kind of 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 established by shareholders according to law. Shareholders are liable to the company to the extent of their capital contribution, and the company is liable to the company's debts with all its assets. A limited liability company shall be registered 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; (greater than 1 less than 50)
2. Shareholders' capital contribution reaches the minimum statutory capital; (6,543,800 yuan for one-person company and 30,000 yuan for two-person company)
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.
(3) Procedures for handling a limited company:
1. The local administration for industry and commerce applies for name pre-approval;
2. The bank opens a temporary account for capital verification to save money for capital verification;
3. The local administration for industry and commerce shall handle the industrial and commercial business license;
4. lettering company lettering; (Enterprises approved by the Public Security Bureau)
5. The local technical quality inspection bureau shall handle the organization code certificate;
6. The local local taxation bureau handles local tax registration;
7. The local State Taxation Bureau handles the national tax registration;
8. The bank applies to open a basic deposit account;
(4) A limited company shall apply for a certificate:
1, industrial and commercial business license (positive and negative)
2. Organization code certificate (positive and negative)
3, national tax and local tax registration certificate (positive and negative).
4. One official seal, one special seal for finance and one private seal for legal person.
5. Capital verification report (low for enterprises)
6. A copy of the Articles of Association.
Limited company expenses
1, 30 yuan for name verification.
2. Capital verification fee 1 1,000 yuan (this is 500,000 yuan, and the capital verification is charged according to the registered capital).
3. The industrial and commercial registration fee is 0.08% (charged according to 0.08% of the registered capital).
4. Code certificate fee 108 yuan.
5. National tax 100 yuan.
6. Carve 600 yuan (different regions)
(5) The general 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 value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers (newly established enterprises are all 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.
In addition, enterprises have to 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.
1, declare and pay taxes to the tax authorities on time every month (1- 10). Even if you don't need to pay taxes if you don't start business, you should declare it at zero, otherwise you will be fined (more than RMB 0/00 per day).
2. The tax registration must be completed within one month after the business license is processed.
3. The business license shall be inspected regularly from March to June every year.
4. Annual inspection of code certificate1-April.
Tips: declare the tax to the tax authorities on time every month (monthly 1- 10). Even if you don't need to pay taxes if you don't start 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. Conduct annual inspection of business license from March to June every year.
3. What is the difference between individual industrial and commercial households and limited companies?
(1) Debt difference:
A limited company shall be liable for the company's debts with all its assets, and the shareholders shall bear corresponding responsibilities with their capital contributions. Individual industrial and commercial households bear unlimited liability for debts.
(2) Tax differences:
The main differences are:
Generally speaking, the self-employed tax authorities estimate your sales according to their location, scale, number of employees, products sold, etc. , and then give tax. No matter how much they earn in the current month, whether they have income or not, they must pay taxes according to a fixed tax.
However, limited companies require enterprises to have sound accounting and bookkeeping, and pay taxes according to the income declared by enterprises themselves. If they have income, they won't pay.