1. Where can I go for approval for opening a shop?
There are different examination and approval departments in different industries. The following are the examination and approval departments corresponding to 27 industries:
1, engaged in the production and sales of food (including feed additives)-district epidemic prevention station
2. Production and management of tobacco monopoly products-Tobacco Monopoly Bureau
3, drug production and management-Health Bureau
4, boiler, pressure vessel manufacturing and elevator installation-Labor Bureau
5. Production and operation of hazardous chemicals (including petroleum)-Chemical Department
6. Gold and silver recovered from gold and silver purchase, gold and silver products processing, operation and waste-People's Bank of China
7. Travel Agency-Municipal Tourism Bureau
8, special industries (hotels, printing, scrap metal acquisition, culture and entertainment, bathroom)-public security bureau.
9. Publishing, distribution and sales of books, newspapers and audio-visual products-Radio and Television Bureau
10, highway and waterway transportation, passenger transportation-Transportation Bureau
1 1, places of entertainment-Cultural Bureau
12, cultural relics management-Cultural Relics Bureau
13, car management-Market Department of Municipal Administration for Industry and Commerce
14, accounting and auditing firms-Finance Bureau and Audit Bureau
15, Real Estate Management-Construction Committee
16, advertising management-advertising department of the industrial and commercial bureau
17, trademark printing-trademark office of the industrial and commercial bureau
18, evaluation of state-owned assets-Finance Bureau
19, wholesale and retail of refined oil products, gas stations-Economic Planning Commission
20, coal management-coal market management office
2 1, automobile maintenance-automobile maintenance industry management office
22, economic information, real estate information consulting-industrial and commercial bureau
23. Property management company (agency contract with real estate company)-Real Estate Bureau
24, computer network services-Public Security Bureau
25. Sales of medical devices-Drug Administration
26. Employment Agency-Labor Bureau
27. Enterprise registration agent-Industrial and Commercial Bureau
Second, how to register a new business?
In China's current laws, the legal ways for individual entrepreneurship mainly include: setting up a limited liability company; Apply for registration to engage in individual industry and commerce; Establish a sole proprietorship enterprise; Set up a partnership.
Registration bottom line
1, limited liability company: minimum registered capital100000 RMB. Basic requirements:
(1) Shareholders meet the quorum, that is, it is established by two or more shareholders but less than 50 shareholders * * *;
(2) Shareholders' capital contribution reaches the minimum statutory capital: a company mainly engaged in production and operation needs more than 500,000 yuan; Companies that focus on commodity wholesale need more than 500,000 yuan; Companies that mainly retail commodities need more than 300,000 yuan; Science and technology development, consulting and service companies need more than RMB100000;
(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) Having a fixed production and business operation place and necessary production and business operation conditions.
2. Individual industrial and commercial households: the registered capital is declared, and there is no minimum. Basic requirements:
(1) Unemployed people in cities and towns, villagers in rural areas and other personnel permitted by national policies who have the ability to operate may apply for engaging in individual industrial and commercial operations;
(2) The applicant must have the capital, business site, business ability and business technology corresponding to the business project.
3. Privately-owned enterprises: The registered capital is declared, and there is no minimum. Basic requirements:
(1) The investor is a natural person;
(2) It has a legal enterprise name;
(3) Capital contribution declared by investors;
(4) Having a fixed production and business operation place and necessary production and business operation conditions;
(5) Necessary employees.
4. Private partnership: The registered capital is declared, and there is no minimum. Basic requirements:
(1) There are two or more partners, all of whom are legally liable for unlimited liability;
(2) There is a written partnership agreement;
(3) Capital contribution actually paid by each partner;
(4) Having the name of the partnership enterprise;
(5) Having business premises and necessary conditions for engaging in partnership operation.
(6) Partners shall be persons with full capacity for civil conduct.
(7) A person who is prohibited by laws and administrative regulations from engaging in profit-making activities may not become a partner of a partnership.
Remarks: Partners may contribute capital in cash, in kind, land use rights, intellectual property rights or other property rights; The above-mentioned capital contribution shall be the legal property and property rights of the partners.
What is the difference between self-employed, operating department and limited company?
1, the self-employed are suitable for small business regulations, and the relationship with industry and commerce and taxation is simple and convenient;
2. Generally, the operation department cannot conduct independent accounting and directly sign contracts, except that the name of a sole proprietorship enterprise is the operation department. The operation department is mainly a subordinate institution of the enterprise, which is a kind of operation supplement of the enterprise;
3. Limited companies are not suitable for operation, and have higher requirements for external operation and internal management.
The difference between companies and individual industrial and commercial households is:
First, the company must recruit necessary employees according to its business scale, which can be several employees or dozens or even more; Individual industrial and commercial households shall have no more than 7 employees;
Two, the company can set up branches, branches can use the name of the company, individual industrial and commercial households can not set up branches;
Third, the company should make accounts and file tax returns with the tax bureau every month, without paying industrial and commercial management fees, and has accounting professionals; Individual industrial and commercial households pay a fixed amount of tax to the tax bureau every month, and also pay industrial and commercial management fees to the industrial and commercial bureau.
Four, the individual company shall bear legal liability according to the registered capital, and the self-employed shall bear legal liability according to the personal assets;
Personal suggestion: it is suitable to open a store on a small scale at the beginning, and it is suitable to open a company on a large scale.
Supplementary explanation:
The operation department is generally a branch of a company or factory, which cannot bear civil liability independently and generally does not conduct independent accounting. Of course, there are also sole proprietorship enterprises also called the operation department.
The company now has only limited companies and joint-stock companies.
Guide to the procedures and procedures for opening an investment store-registration
Step 1: Go to the enterprise registration window of the Municipal Administration for Industry and Commerce (or the local or county administration for industry and commerce) for consultation and obtain relevant registration forms and materials.
Step 2: Pre-approve the name and obtain the Notice of Name Pre-approval.
Step 3: Open a temporary account in the bank with the approved name, and the shareholders will transfer their share capital into the temporary account. Go to a qualified accounting firm for capital verification certificate.
Step 4: Submit the prepared registration materials to the registration window of the Industrial and Commercial Bureau for acceptance and preliminary examination.
Step 5: Get the business license from the Industrial and Commercial Bureau at the appointed time and pay the registration fee.
Step six, publish an announcement in a prescribed newspaper.
III. Equity distribution: It has always been the top secret of an enterprise to reasonably determine the stable equity distribution. Generally speaking, the equity distribution is relatively clear and the structure is relatively simple in the initial stage of the venture, and several partners get the corresponding equity according to the amount of capital contribution. However, with the development of enterprises, there are bound to be gains and losses, and there will inevitably be various conflicts of interest in distribution. Therefore, a reasonable ownership structure is the cornerstone of enterprise stability.
Secret of share arrangement of family business: Family business mainly adopts two kinds of share arrangement, namely decentralized share arrangement and centralized share arrangement.
1.Decentralized shareholding arrangement: Let as many family members as possible hold shares in the company, and all family members enjoy equal rights regardless of whether they work in the company or not.
There are two management methods for family enterprises with scattered shares: external professional management and part of family members management. Most family businesses in China take the second approach. They believe that capable family members are more suitable to represent their own interests than outsiders.
2. Equity concentration method: only distribute equity to family members who work or work in enterprises. This method focuses on controlling ownership rather than management, and focuses on ensuring the continuity of family power from generation to generation.
The advantages of this arrangement are that, first of all, the decision-making process can be accelerated because the ownership is linked with the interests of managers. Second, because family members can only become shareholders and managers through struggle, enterprises can maintain the entrepreneurial spirit of entrepreneurs in those days.
The secret of partnership share arrangement: the partnership share arrangement generally adopts the odd number principle. That is, the odd partner structure, for example, an enterprise has three partners, two of whom are in a strong position and the other is in a weak position, but it is also a critical balance position, and no one has the right to decide. The restrictive relationship between them is the foundation of stability.
At the same time, in order to attract outstanding talents, both family enterprises and partnership enterprises will give some shares to some senior talents. According to the usual rules, 70% ~ 80% are owned by entrepreneurs and the remaining 20% ~ 30% are owned by senior talents. They enjoy the right to vote and pay dividends accordingly.
With the development of enterprises, more capital, more talents and more partners may be introduced, so the balance of the overall share structure is very important. For emerging enterprises, equity distribution is a long-term task.
Fourth, the secret of investing in the location of the store: a good location is half the battle, and the position determines the "money" way. Generally speaking, factories, warehouses and other enterprises are generally selected in the development zone on the principle of reducing intermediate links, reducing production costs and improving operational efficiency. Based on the principle of convenient transportation, rapid business communication and perfect business service, the company generally chooses office buildings in or near the business circle.
Among all kinds of industries, catering and service industries are the most demanding in site selection. The following are the secrets of site selection for shopping malls and shops.
1, secrets of shopping mall location
(1), pay attention to the road surface and terrain. Usually, the shop floor should be on the same plane as the road, which is conducive to customers' access. If the shopping mall is located on a slope or on a lot with different heights. Then the most important thing is to consider the design of the entrance, facade, staircase and signboard of the shopping mall, which must be convenient for customers and conspicuous.
(2), choose the direction and direction.
(1) orientation. Orientation refers to the orientation of the main entrance of the shopping mall, and it is the most ideal geographical orientation for general commercial buildings to sit north facing south.
② Trend. Generally speaking, people generally have the habit of going right, and shopping malls should choose right as the top when choosing imports. If the street is east-west and the passenger flow mainly comes from the east, the northeast intersection is the best; If the street is north-south, the passenger flow mainly flows from south to north, with the southeast intersection as the best.
③ Intersection situation. If it is an intersection, it is best to set the shopping mall in the front of the intersection, so that the store is the most conspicuous; But if it is a T-junction, the shopping mall will be located at the "corner" of the intersection.
(3), pay attention to the potential commercial value, pay attention to some unobtrusive but potential lots. Mainly from the following aspects:
① The location and commercial value of the proposed shopping mall address in urban planning.
Whether it is close to large organs, units, factories and mines.
(3) the speed and scale of population increase in the future and the improvement of purchasing power.
2, the secret of opening a store location
(1), choose the address according to the business content. Clothing stores and small supermarkets are required to be opened in places with large traffic; Health goods stores and service centers for the elderly are suitable to be opened in remote and quiet places.
(2), to choose the spontaneous formation of a certain type of market location. In the long-term operation, a market will spontaneously form a "centralized market" for selling certain commodities.
(3) Choose a storefront with advertising space. Some storefronts have no independent facade, so they naturally lose their independent advertising space in front of the store, which also makes you lose the space to "play" marketing wisdom in front of the store.
(4), should have the consciousness of "alongside big money". That is, open the store near a famous chain store or a strong brand store, or even next to it. These famous brand stores have done a lot of detailed market research before site selection. Opening a store next to them can not only save time and energy in inspecting the site, but also "pick" some customers with the help of their brand effect.
V. Management during the start-up period of enterprises: Simplicity is the killer. The management system of newly established companies is based on the principle of simplicity and applicability. Enterprises in the start-up period mainly focus on two aspects: people and money. In personnel management, formulate attendance system, reward and punishment regulations, salary scheme and other systems. In finance, formulate reimbursement system, cash flow, budget, accounting and cost control system. In specific operations, there are some suggestions as follows:
1, clear enterprise goals, achieve * * * knowledge. Entrepreneurs should make the goals of enterprises clear and definite. With a goal, there is a direction, and there is a vision of * * *, which can greatly reduce the friction in management and operation;
2, clear "who listen to who" and "what things who have the final say", and written official documents. The most fundamental problem in organizational structure design is the allocation of decision-making authority. Therefore, it is very important to clarify the responsibilities of each core member for the smooth management, otherwise the entrepreneurial brotherhood will make the management fall into chaos;
3. Due to the small scale of the start-up period, many problems can be communicated directly. Everyone should follow an open and realistic behavior style, put things on the table and don't fight belly lawsuits;
4. Form a management team within the company. Exchange opinions regularly and discuss issues related to the company's business strategy, such as product development, competitors, internal efficiency and financial situation. Generally, a three-level management structure is adopted, including decision-making layer, management layer and general employees;
5. Formulate and try to abide by the established management system. It must be emphasized that everyone must abide by it, and there can be no privilege and no change. When the company develops to a certain extent and begins to have strength, it is necessary to realize the defects of its own ability and try its best to hire some management professionals to make great achievements.
Avoid the interference of social relations with work relations.
During the start-up period, most employees in enterprises have kinship, geographical and academic relationships, and there are countless social relationships among them, which affect the normal working relationship in enterprises to some extent. It is often difficult to exercise enterprise management according to norms, and the standardized system lacks the necessary implementation environment.
Sixth, the salary design of start-up enterprises For the founders of enterprises, how to design the employee salary system is one of the important problems faced at the beginning of the establishment of enterprises. The complexity of this problem lies in: firstly, employees have different levels, and what different incentive systems are adopted for employees at different levels? Secondly, there are various compensation systems to choose from, such as employee stock ownership, option system, and mbo (management buyout) in the long run, etc. Which system is most suitable for your enterprise? In addition, with the development of enterprises, whether the salary system of enterprises should be adjusted accordingly.
Generally speaking, the salary design of start-ups adopts the following principles.
1, the principle of high salary and low welfare.
2, concise and practical principles
3, increase incentives
4, the establishment of performance pay system
Enterprises can be divided into highly technology-intensive posts, departments, general operations and service types. There will be some differences between the two in the salary system: highly technology-intensive positions, enterprises have a strong dependence on the recruited employees, so in order to recruit technical talents, the long-term development goals and relative stability of enterprises must be considered in the salary design. Therefore, the wage system should adopt a flexible combination mode; Such as giving shares directly, paying high salaries and increasing benefits.
For general management and service-oriented departments and posts, the hierarchical salary system of posts and levels should be adopted. The earlier the system is established, the better. According to the enterprise's post demand and actual ability, as well as the actual ability and level of employees, we will set posts, personnel, grades and salaries purposefully. Employees have clear personal orientation and development goals when they enter the enterprise, and the change of position is inevitably related to salary.
The enterprise's salary system and incentive system are two different systems, especially the start-up enterprises should be distinguished, otherwise it will lead to the confusion of the basic salary system and incentive system, and the enthusiasm of employees will be hit. If enterprise managers want to give incentives to employees who have made outstanding contributions, they can't adopt the simple method of direct salary increase in their original posts; Instead, we should adopt the method of one-time reward or promotion and salary increase.
At the same time, pay attention to two aspects in salary design:
1, avoid the gap is too big. The gap is too big. It means that the difference in remuneration between excellent employees and ordinary employees is greater than the difference in the work itself. It may also be that there is a big difference between employees who do the same job. Excessive differences in the former will help stabilize outstanding employees, while excessive differences in the latter will cause dissatisfaction among employees.
2. Avoiding the gap is too small. Too small a difference means that the difference in remuneration between excellent employees and ordinary employees is less than the difference in the work itself. It will cause dissatisfaction among excellent employees.
7. Tax planning: Let enterprises benefit from tax calculation. The so-called tax planning, also known as tax planning, refers to the early planning of business, investment and wealth management activities within the scope permitted by national tax laws and policies to reduce the tax burden as much as possible in order to obtain tax benefits.
Tax planning gains legal rights and is protected by law, so it is a basic right of taxpayers.
The direction of tax planning mainly includes the following three aspects.
1, tax policy planning usually has two factors that affect the tax payable, namely, tax basis and tax rate. The smaller the tax basis, the lower the tax rate and the smaller the tax payable. Therefore, tax planning is nothing more than starting from these two factors. For example, for enterprise income tax, the tax basis is taxable income, and there are three tax rates, namely, the taxable income is less than 30,000 yuan, and the tax rate is18%; The taxable income is 3 3- 10/00000 yuan, and the tax rate is 27%; If the taxable income is above100000 yuan, the tax rate is 33%. When planning the tax, if we only consider the tax rate now, then there is room for tax planning.
2. Tax expenses planning Tax expenses include tax personnel expenses, information expenses, travel expenses, mailing expenses, interest, etc. Although the tax expenses account for a small share of the tax cost, it is still necessary to plan. For example, a reasonable division of labor should be carried out for accounting personnel in enterprises, and accounting personnel should also serve as tax collectors; Reduce the cost of information through online declaration and so on. The way to reduce interest expenses can be deferred tax payment.
3. Additional tax burden Planning for additional tax burden refers to the tax burden that should be taxed according to the provisions of the tax law, but it can be completely avoided. This paper mainly talks about three kinds of abnormal tax burdens related to accounting.
(1), the tax law stipulates that taxpayers engaged in value-added tax (or business tax) taxable items with different tax rates shall account for their sales separately, and those that are not accounted for separately shall be subject to the higher tax rate;
(2) Taxpayers engaged in tax exemption or reduction projects shall separately account for the sales amount of tax exemption or reduction; if the sales amount is not separately accounted for, they shall not be exempted or reduced;
(3) If the taxpayer's accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete and it is difficult to audit the accounts, the tax authorities have the right to verify the tax payable.
For the extra tax burden, taxpayers can solve it by strengthening financial accounting, fulfilling various approval procedures according to regulations, fulfilling the obligations of withholding and collecting and remitting, and making tax adjustments carefully.