First, the small company registration process
1, name verification: go to the industrial and commercial bureau to get an "application form for pre-approval of enterprise (font size) name". If there is no duplicate name, you can use this name and a "notice for pre-approval of enterprise (font size) name" will be issued.
2. Renting: Rent an office in a special office building, sign a lease contract after renting, and ask the landlord to provide a copy of the real estate license.
3. Writing the Articles of Association: You can download a sample of the Articles of Association from the website of the Administration for Industry and Commerce and modify it. The articles of association shall be signed by all shareholders at the end.
4. Carve a private seal: go to the place where the seal is engraved on the street and carve a private seal, and tell them to carve a legal person's private seal (square). The cost is about 20 yuan.
5. Get a "Bank Inquiry Letter" from an accounting firm: contact an accounting firm and get a "Bank Inquiry Letter" (it must be the original, and the accounting firm has a fresh stamp). If you are not clear, you can read the classified advertisements in the newspaper. There are many advertisements of accounting firms.
6. Go to the bank to open a company capital verification account:
All shareholders take their share of the shares to the bank, bring their articles of association, the name verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, the ID card, the money for capital verification, and the blank inquiry letter form to the bank to open a company account. You should tell the bank that it is a capital verification account. After opening the 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's seal on the inquiry letter.
Note: The Company Law stipulates that when registering a company, investors (shareholders) must pay in full capital, which can be in the form of currency (that is, RMB) or in kind (such as cars), real estate and intellectual property rights. What you do in the bank is only the monetary contribution. If you have physical objects, real estate, etc. as the contribution, you need to go to an accounting firm to appraise its value before making the contribution with its actual value, which is troublesome. Therefore, it is suggested that you directly take money to make the contribution. No matter what means you use to take the money, whether you borrow it or not, you only need to pay the contribution in full.
7. Handling capital verification report: Take the shareholder's payment form issued by the bank, the inquiry letter sealed by the bank, and the company's articles of association, the notice of name verification, the rent contract and the copy of the real estate license, and go to the accounting firm to handle the capital verification report. General expenses are around 500 yuan (registered capital below 500,000 yuan).
8. Registered company: Obtain various forms of company establishment registration from the Industrial and Commercial Bureau, including the application form for establishment registration, the list of shareholders (promoters), the supervision of directors and managers, the registration form of legal representative, and the registration form of designated representative or entrusted agent. Fill it out and submit it to the industrial and commercial bureau together with the notice of name verification, articles of association, rent contract, copy of real estate license and capital verification report. You can get a license after all three working days.
9. With the business license, go to the seal engraving agency designated by the Public Security Bureau to engrave the official seal and financial seal. In the following steps, you need to use the official seal or financial seal.
10. Handling enterprise organization code certificate: Handle 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 pre-acceptance code, and with this document, you can go through the formalities of tax registration certificate and basic bank account opening.
1 1, go to the bank to open a basic account: with the business license and organization code certificate, go to the bank to open a basic account.
You need to fill out a lot of forms to open a basic account. You'd better take all the things you can bring, or you will have to make many trips, including the original business license, ID card, organization code certificate, public property stamp and legal person stamp.
12, tax registration: after obtaining the license, apply to the local tax bureau for tax registration certificate within 30 days. When handling the tax registration certificate, there must be an accountant, because one of the materials required by the tax bureau is the accounting qualification certificate and ID card.
13. Apply for purchasing invoices: If your company sells goods, you should apply for invoices at the national tax office and finally start business. Pay attention to declare the tax on time every month. Even if you don't need to pay tax if you don't start business, you should declare it at zero, otherwise you will be fined.
Two points are more important:
1, the company must establish a sound accounting system, you may worry that you will not, what should I do? The newly established company has little business and very little workload for accountants. You can hire a part-time accountant to help you set up accounts in your company every month. Two or three days is enough, and you can pay him a few hundred yuan.
2. Tax amount of the company:
Business tax: A company that sells goods is subject to VAT of 4% of the invoiced amount.
Income tax: enterprise income tax of 18-33% is levied on the net profit of the enterprise. For enterprise income tax, it is very important to keep accounts. If you have a lot of profits on your books, the tax rate will be high. Therefore, the usual purchase of equipment must be invoiced, and your tickets for eating and taking the bus are kept, which can be used as the operating cost of your enterprise.
The difference between the two taxes: business tax is a tax on turnover, whether you make money or not, only when a transaction is made and an invoice is issued, it will be taxed; Income tax is a tax on profits, which is the remaining money after deducting various costs from turnover. Only when money is earned will income tax be levied.
There are many other taxes, but there is not much money, mainly the above two, especially the income tax is very high.
Second, the small company registration fee
Answer: The general fee is 0-500 yuan, and other bank account opening and seal engraving fees are not included. Generally, companies registered in 0 yuan need to do bookkeeping services on a yearly basis, and they can register companies in 0 yuan. First of all, if the registered address is selected in Xuhui, Huangpu and other urban areas, it is also necessary to increase a certain address fee, which generally ranges from several thousand. (After the whole process and materials of the registered company are prepared, you need to go back and forth to many departments, so it is recommended to find a regular agency to do it for you, because if you go to run this yourself, the time and travel expenses add up to far more than several hundred yuan). Secondly, if the registered company involves disciplines, such as food license, road transport license, medical device filing, etc., then the cost generally ranges from thousands to tens of thousands.
Third, what conditions do individuals need to start a small company?
A one-person limited liability company refers to a limited liability company with only one natural person shareholder or one corporate shareholders (Article 57 of the Company Law). A one-person limited liability company is referred to as a one-person company, a wholly-owned company or a sole-stock company for short, and refers to a limited liability company in which one shareholder (natural person or legal person) holds all the capital contributions of the company. The new Company Law stipulates the conditions for the establishment of a limited liability company, namely:
(1) Shareholders meet the quorum;
(2) The capital contribution of shareholders reaches the minimum statutory capital;
(3) Shareholders * * * agree to 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 company domicile.
These basic conditions are also applicable to a one-person limited liability company, but specifically, the Company Law has the following different provisions on one-person limited public ownership:
1, minimum legal capital. The minimum registered capital of a general limited liability company is RMB 30,000 (unless otherwise stipulated by laws and administrative regulations); The legal minimum capital limit of a one-person limited liability company is RMB100000 yuan.
2. The investment period of shareholders. After the shareholders of a general limited liability company have paid in full the first phase of investment that meets the statutory requirements, the remaining registered capital can be paid in installments (the investment company will pay in full within five years from the date of establishment, and other companies will pay in full within two years);
However, a one-person limited liability company, regardless of whether its registered capital is equal to or higher than the statutory minimum registered capital, must pay in full at one time and cannot contribute by stages.
3. Articles of Association. The articles of association of a general limited liability company shall be jointly formulated by all shareholders; According to the characteristics of a one-person limited liability company, the articles of association of the company are formulated by one shareholder.
4. About the organization of the company. Generally, a limited liability company has a "separation of three powers" in terms of company organization, that is, a shareholders' meeting and a board of directors (executive director) and a board of supervisors (supervisor) are established. According to the characteristics of a one-person limited liability company, the Company Law stipulates that a one-person limited liability company does not have a shareholders' meeting, and the functions and powers of the shareholders' meeting are exercised by the shareholders of the one-person limited liability company.