Ordinary limited liability companies need more than two shareholders, with a minimum registered capital of 30,000 yuan.
From June 65438+October 2006 1, the new company law stipulates that1shareholders are allowed to register a limited liability company. This special limited liability company is also called "one-person limited liability company" (but there will be no "one person" in the company name and "sole proprietorship by natural person" will be indicated in the license), and the minimum registered capital is 654.38+10,000 yuan. If it is the sole shareholder, choose a one-person limited liability company with a minimum registered capital of 65,438+10,000 yuan; If you invest and start a business in partnership with friends and relatives, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan. I suggest you prepare a registered capital of 30,000 yuan.
2. Registration materials required by the registered company:
(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
(6) domicile of the company
(seven) the list of shareholders and their contact telephone numbers and addresses.
(8) The organization of the company, its formation method, functions and powers and rules of procedure.
(9) Articles of Association
Three. To register a company:
1. Name check: Go to the Industrial and Commercial Bureau and get an Application Form for Pre-approval of Enterprise Name, and fill in the company name you want. The intranet of the Industrial and Commercial Bureau will search for duplicate names. If there is no duplicate name, you can use that name and issue the Notice of Pre-approval of Enterprise (Brand Name). 40 yuan, the industrial and commercial name approval fee, shall be paid at the Industrial and Commercial Bureau. 40 yuan can help you find five names, many of which are repeated, so you don't have to try common names to avoid wasting money.
2. Renting: Rent an office in a special office building. If you have your own factory or office, some places are not allowed to work in residential buildings. If you want to hand over the house to the landlord (owner) of the rented office, suppose the office rent is 1000 yuan/month, and the rent for six months is 6000 yuan.
3. Sign a lease contract: sign a lease contract with the landlord of the rented office and ask the landlord to provide a copy of the real estate license. The rental contract printing fee is five copies 15 yuan, and the property ownership certificate is five copies in 2.5 yuan.
4. Rent Stamp Duty: You have to go to the tax bureau to buy stamp duty, which is paid at the rate of one thousandth of the annual rent and posted on the front page of the rental contract. For example, your annual rent is 1.2 million yuan, and the stamp duty you need to buy is 1.2 yuan. Any place that needs to use the rental contract in the future needs a copy of the contract with stamp duty.
5. Write "Articles of Association": You can download a sample of "Articles of Association" from the website of the Industrial and Commercial Bureau and modify it. The Articles of Association shall be finally signed by all shareholders. Suppose that the Articles of Association are printed in 5 copies (2 copies for each shareholder, 1 for the Industrial and Commercial Bureau, 1 for the bank and 1 for the accounting firm), the printing fee of the Articles of Association is 15 yuan, and the online download fee of the Articles of Association is 2 yuan.
6. Carve a private seal: carve a private seal at the place where the seal is engraved on the street and tell them to carve a legal person's private seal (square). Engraving fee, 20 yuan.
7. Obtain the "bank inquiry letter" from the accounting firm: contact the accounting firm to obtain the "bank inquiry letter", which must be original and stamped by the accounting firm. If you are not clear, you can look at the classified advertisements in the newspaper. There are many advertisements in accounting firms. Bank inquiry letter 10 yuan.
8. Go to the bank to open a company capital verification account: all shareholders bring their share of capital contribution to the bank, and bring the company's articles of association, the name capital verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, ID card, capital verification amount and blank inquiry letter form to the bank to open a company account. You have to tell the bank that it is a capital verification account. After opening a company account, each shareholder will deposit the corresponding money into the company account according to his own capital contribution. The bank will issue a payment slip to each shareholder and stamp the bank seal on the confirmation letter. The opening fee of the company's capital verification account is 20 yuan.
Note: According to the Company Law, when registering a company, investors (shareholders) must contribute all their capital, which can be in the form of loan currency (namely RMB) or in kind (such as cars, real estate, intellectual property, etc.). What you do in the bank is only monetary contribution. If you have physical objects, real estate, etc. As a capital contribution, you need to go to an accounting firm to evaluate their value first, and then contribute with their actual value, which is more troublesome. So I suggest you take money directly to make a contribution. No matter what means you use to get the money, whether you borrow it or not, you only need to pay the capital contribution in full.
9. Handling capital verification report: Go to the accounting firm to handle the capital verification report with the shareholder's payment form issued by the bank, the inquiry letter sealed by the bank, the articles of association, the name verification notice, the rental contract and the copy of the real estate license. The accountant's capital verification report is charged according to the registered capital. The capital verification with a registered capital of less than 500,000 yuan is 500 yuan.
10. registered company: obtain various forms of company establishment registration from the industrial and commercial bureau, including the application form for establishment registration, the register of shareholders (promoters), the registration form of directors, managers, supervisors, legal representatives, designated representatives or entrusted agents, etc. The registration fee is charged at 8/10000 of the registered capital. Fill it out and submit it to the Industrial and Commercial Bureau together with the Notice of Name Approval, Articles of Association, Rental Contract, Copy of Property Ownership Certificate and Capital Verification Report. You can get the license in about three working days. 300 yuan, the handling fee for registering a company.
1 1. With the business license, engrave the official seal and financial seal at the engraving agency designated by the special police branch of the Public Security Bureau. In the following steps, you need to use the official seal or financial seal. Official seal 50 yuan and financial seal 50 yuan.
12. Handling the enterprise organization code certificate: Handling the organization code certificate with the business license at the Technical Supervision Bureau at the expense of 80 yuan. It will take half a month to get this certificate. The technical supervision bureau will first issue a certificate of the pre-acceptance code. With this document, you can go through the tax registration certificate and basic bank account opening procedures.
13. Go to the bank to open basic deposit account: With the business license and organization code certificate, go to the bank to open basic deposit account. It is best to do it in the same branch of the bank that did the capital verification at the beginning, otherwise a capital verification account fee of 100 yuan will be charged. Opening a basic deposit account requires a lot of forms. You'd better take everything you can, or you'll have to make many trips, including the original business license, ID card, organization code certificate, public property stamp and legal person stamp.
When opening a basic deposit account, you need to buy a password device (since the second half of 2005, most banks have this requirement). In the future, your company will need to use a password device to generate passwords when writing checks and withdrawing money. The company's basic account opening fee is 20 yuan, and the password device is 280 yuan.
14. Handling tax registration: After obtaining the license, go to the local tax bureau to handle the tax registration certificate within 30 days. General companies need to apply for two kinds of tax registration certificates, national tax and local tax. 40 yuan 80 yuan.
15. Ask for a part-time accountant: When handling the tax registration certificate, you must have an accountant, because one of the materials required by the tax bureau is the accounting qualification certificate and ID card. You can hire a part-time accountant first. The salary of a part-time accountant just hired by a small company is generally enough in 200 yuan.
16. Apply for an invoice: If your company sells goods, you should apply for an invoice in the national tax; If it is a service company, it should handle the invoice in the local tax. At first, you can pick up the invoice in 500 yuan.
Finally, it opened.
Four. Fees for registering a company:
1, approved by the Administration for Industry and Commerce, 40 yuan.
2. The company office rent is 6 months, 6,000 yuan.
3. The rental contract printing fee is 5 copies 15 yuan, and the property ownership certificate is 5 copies in 2.5 yuan.
4. Rent Stamp Duty 12 yuan.
5. The online download fee of the Articles of Association is 2 yuan, and the printing fee of the Articles of Association is 15 yuan.
6. Carve the corporate seal of 20 yuan.
7. Inquiry Letter of Accounting Firm Bank 10 yuan.
8. The opening fee for the company's capital verification account opened by the bank is 20 yuan.
9.500 yuan, the accounting firm handles the capital verification report.
10, 300 yuan, the handling fee for registering a company by the industrial and commercial bureau, and the information card 120 yuan.
1 1, two official seals 120 yuan and financial seal 1 60 yuan.
12, Organization Code Certificate issued by Technical Supervision Bureau 148 yuan.
13, bank opening company basic deposit account, account opening fee 20 yuan, cipher 280 yuan.
14, national tax registration certificate 60 yuan, local tax registration certificate 60 yuan.
15, part-time accounting salary, 200 yuan
16, Purchase Invoice Application, 500 yuan
Total: 8502.5 yuan
If the rent, accounting salary and invoice are not included, the total is 1802.5 yuan.
The registered capital is at least 30,000 yuan.
The registration fee is 0.08% (within100000) and 0.04% (above100000) of the registered capital.
Business tax: the company that sells the goods is subject to VAT of 4% of the invoice amount; Companies that provide services are subject to a business tax of 5% of the invoice amount.
Income tax: the enterprise income tax of 18-33% is levied on the net profit of the enterprise.
The income tax rate of profits below 30,000 yuan (including 30,000 yuan) is 654.38+08%, that of profits above 30,000 yuan is 6.5438+10,000 yuan (including 6.5438+10,000 yuan) is 27%, and that of profits above 6.5438+10,000 yuan is 33%.
Verb (abbreviation of verb) Description of registered company:
1. The registered company is less than half a year, and the fastest time is 20 days. The fees charged by registered companies in different regions are also different.
2. To register a company, first think about what to operate and how to operate it well, and then register. Otherwise, registration is useless. It costs a lot of money to register a company, and it is not a "fun" thing.
3. Personal registration is simple and easy; A registered company must have articles of association, contracts and capital verification, and there are many procedures. When the investment is not too much, it is better to register an individual.
4. I suggest you seriously consider the feasibility analysis and investigation in the early stage.
The company must establish a sound accounting system. You might be worried that you won't. What should I do? The newly established company has little business and little accounting workload. You can hire a part-time accountant to help you do the accounts in the company every month. Two or three days is enough, you can pay him about 200-500 yuan.
6. Report 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 a business, you should declare it at zero, otherwise you will be fined. The fine amount exceeds 100 yuan 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.
7. For enterprise income tax, bookkeeping is very important. If you have a lot of profits in your account, the tax rate will be high. Therefore, you must issue an invoice when purchasing equipment at ordinary times, and you can keep the tickets for eating and taking the bus, which can be used as the operating cost of your enterprise.
8. Business tax is a tax on turnover. No matter whether you earn money or not, you will only be taxed if you make a deal and issue an invoice; Income tax is a tax on profits, and profits are the money left after deducting various costs from turnover. Income tax will only be levied if you earn money.
9. A limited liability company may register to set up a branch.
10. Organization expenses refer to various expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, exchange gains and losses and interest expenses that are not included in the acquisition and construction costs of fixed assets and intangible assets. The preparation period refers to the period from the date when the enterprise is approved to start production and operation (including trial production and trial operation).