Before registering a company, you must first clarify the form type of the company. Generally speaking, the minimum registered capital for an ordinary limited company with one person is 100,000 yuan, and the minimum registered capital for a limited liability company with more than 50 people is RMB 100,000. The registered capital is RMB 30,000.

After clarifying the form of the company, the next step is to start the registration process. Broadly speaking, company registration mainly includes five steps:

1. Name verification.

First of all, you must give your company a catchy name, and give your company at least five alternative registration names. The length of the name verification time is determined by the name repetition rate. (PS Lei Jun thought of at least 100 names when he founded Beijing Xiaomi Technology Co., Ltd., and checked 50 names. It took three months, so don’t try the common ones to avoid wasting energy and money.)

2. Preparation for establishment

After the name is approved, you can follow the instructions of the "Online Application Name Pre-Approval Notification" to receive the "Name Pre-Approval Notification". If the business scope of the declared enterprise involves pre-approval items, it needs to go to the relevant approval department to handle the licensing procedures (such as catering, special industries, etc.) with the "Name Pre-approval Notice". If it does not involve relevant qualification approval , you can proceed to the next step.

1. Write articles of association. In this step, you can download a general sample of "Articles of Association" from the website of the Industrial and Commercial Bureau, make appropriate modifications according to the actual situation of the company, and wait for signatures from all shareholders.

2. Find the place where the company is registered, that is, the registered address. The requirement for a company's registered address is simply a non-residential house (commercial and residential use is not acceptable). After signing a rental contract, go to the tax bureau to purchase a stamp duty of one thousandth of the annual rent and put it on the home page of the rent contract. In addition, the landlord is required to provide a copy of the property certificate.

3. Engrave a private seal: Go to the place where the seal is carved and engrave a corporate private seal (square).

4. Get the "Bank Inquiry Letter". Contact an accounting firm (PS usually there will be a large billboard in front of the Industrial and Commercial Bureau with many accounting firms on it) and get a "Bank Inquiry Letter" (PS must be the original with a stamp)

5. Go to the bank to open a company capital verification account. Take the "Name Pre-Approval Notice" and monetary funds to the investment bank designated by the registration department to go through the investment procedures. All shareholders need to bring their part of the capital to the designated bank to open a company account and deposit their own funds. After the capital investment is completed, the bank will feedback payment slips to the shareholders (PS needs to tell the bank to open a capital verification account).

6. Handle capital verification report. Take the shareholder payment note issued by the bank, the inquiry letter stamped by the bank, as well as the company's articles of association, verification notice, rent contract, and copy of the real estate certificate, and go to the accounting firm to apply for a capital verification report.

3. Establishment declaration

After logging in to the website, enter the declaration interface, select enterprise establishment registration, enter the establishment information and submit it. After the review is passed, click to view and download the file at the top of the print screen. Prepare all opening materials according to the instructions in the document.

To apply for the establishment of a joint-stock company, the following documents should be submitted to the company registration authority:

(1) Application for establishment registration signed by the legal representative of the company;

(2) Certification of the designated representative of the board of directors or the authorized agent;

(3) Articles of Association;

(4) Capital verification certificate issued by a capital verification institution established in accordance with the law;

(5) If the promoter's first capital contribution is non-monetary property, he shall submit documents proving that the transfer of property rights has been completed when the company is established and registered;

(6) The subject of the promoter Qualification certificate or natural person identity certificate;

(7) Documents stating the names and residences of the company’s directors, supervisors, managers, and certificates of appointment, election or employment;

(8) Documents and identity certificate of the company’s legal representative;

(9) Notice of pre-approval of company name;

(10) Proof of company’s domicile;

(11 )Other documents required to be submitted by the State Administration for Industry and Commerce.

Among them, if a joint-stock company is established by way of stock-raising, the minutes of the founding meeting must also be submitted; if a joint-stock company is established by way of stock-raising and the public issuance of stocks is made, the approval documents of the securities regulatory authority of the State Council must also be submitted. . If laws, administrative regulations or decisions of the State Council stipulate that the establishment of a joint-stock company must be subject to approval, relevant approval documents must also be submitted. If the business scope of a company applying for registration is subject to approval before registration according to laws, administrative regulations or decisions of the State Council, it shall apply for approval from the relevant state departments before applying for registration, and submit relevant approval documents to the company registration authority (" Articles 21 and 22 of the Company Registration and Management Regulations).

4. Submission of establishment registration documents

After all opening materials are ready, call the appointment number of the Industrial and Commercial Branch to make an appointment and register, and submit the materials to the registration hall according to the appointment registration time. After approval, receive the "Decision on Granting Administrative Licensing".

5. Receive the license

Go to the Industry and Commerce Bureau to receive the license according to the prompt time in the "Decision to Grant Administrative Licensing".

Follow-up process

1. With your business license, go to the seal engraving agency designated by the Public Security Bureau to engrave the official seal and financial seal.

2. Apply for the enterprise organization code certificate. It takes about half a month to go to the Technical Supervision Bureau with your business license to apply for the organization code certificate. During this process, the Technical Supervision Bureau will first issue a pre-acceptance code certification document. With this document, you can apply for the subsequent tax registration certificate, bank registration certificate, etc. The basic account opening procedures are complete.

3. Go to the bank to open a basic account. With your business license and organization code certificate, go to the bank to open a basic account. It is best to go to the same branch of the bank where the capital verification was originally performed, otherwise, the capital verification account fee will be charged extra.

Opening a basic account requires filling in a lot of forms. You'd better bring everything you can to avoid unnecessary trouble, including the original business license, ID card, organization code certificate, and public property seal, corporate seal, etc.

When opening a basic account, you also need to purchase a cipher (from the second half of 2005, most banks have this requirement), and the cipher requires 280 yuan. In the future, your company will need to use a cipher to generate a password when writing checks or transferring money.

4. Complete tax registration. After obtaining the license, apply for a tax registration certificate at the local tax bureau within 30 days. Generally, companies need to apply for two types of tax registration certificates, namely national tax and local tax.

When applying for a tax registration certificate, you must have an accountant, because one of the documents required by the tax bureau is the accounting qualification certificate and ID card.

5. Apply for purchase invoices: If your company sells goods, you should go to the national tax to apply for an invoice. If it is a service company, go to the local tax to apply for an invoice.

6. Company tax:

In terms of tax items, companies can generally be divided into four categories: business tax, corporate value-added tax, corporate income tax, and personal income tax. Generally speaking, an enterprise first determines the type of tax and tax rate it should pay based on its economic nature and business operations. The "Income Tax Law of the People's Republic of China" implemented in 2008 unified the income tax for foreign-funded enterprises at 25%. At the same time, the preferential income tax reduction and exemption policy for foreign-invested enterprises was cancelled. At the end of 2010, urban construction tax and education surcharge were levied on foreign-invested enterprises.

Business tax

The scope of business tax is mainly the provision of taxable services, the transfer of intangible assets and the sale of real estate within the country, involving the tertiary industry in the national economy, which is a wide range of businesses. field. The business tax rate ranges from 3% to 5%, and is ultimately confirmed according to the different economic nature and business models of the enterprise. For example: the business tax rate for industries such as transportation, construction, postal and telecommunications, culture and sports is 3%. The business tax rate for industries such as finance and insurance, services, entertainment, tourism, and sales is 5%.

Value-added tax

Value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and repair services, or import goods. Value-added tax is collected by the National Taxation Bureau. 75% of the tax revenue is central government revenue and 25% is local revenue. The value-added tax on the import link is collected by the customs, and all tax revenue is central fiscal revenue.

VAT taxpayers are divided into general VAT taxpayers and small-scale taxpayers. The difference:

A general taxpayer refers to an enterprise whose annual sales can reach 1.8 million. Usually, a general enterprise has a registered capital of 500,000, which means it is a general taxpayer by default. It needs to apply for and apply for general taxpayer. After passing the guidance and review period of the tax bureau, you can become an official general taxpayer. The tax rate for general taxpayers is 17%, which can be deducted from the input tax on purchased goods;

Corporate income tax

Corporate income tax: Corporate income tax is a tax levied on corporate profits. The tax object of corporate income tax is the income obtained by taxpayers. Including income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends, interest, rental income, income from royalties, income from donations and other income. The new tax law has been implemented since January 2008: the corporate income tax rate is 25%, and the rate for low-profit enterprises is 20%. High-tech enterprises are subject to 15%.

There are two ways to collect corporate income tax: approved collection and audit collection.

Personal income tax

Personal income tax is still levied through audit, and personal income tax is levied at 20% on shareholder dividends. Personal income tax can be levied on sole proprietorships and partnerships. Effective on September 1, 2011, the personal tax exemption amount was adjusted to 3,500 yuan.

After you have completed the above process, congratulations, you can start your business. Special attention should be paid to reporting taxes to the tax on time every month. Even if you do not conduct business and do not need to pay taxes, you must make a zero declaration, otherwise you will be fined. In addition, the company needs to establish a standardized accounting system, so it needs an accountant to do the accounting.