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Tax registration or bank account opening first?
Legal analysis: first apply for a business license, then go to the bank to open an account, and then apply for tax registration. The process of company establishment is generally as follows: 1, and the company name is approved in advance; 2. Issue a bank confirmation letter; 3. Open a temporary capital verification deposit account; 4. A capital verification report issued by an accounting firm; 5. Register in industry and commerce and apply for a business license; 6. Engraving the official seal and financial seal at the engraving institution designated by the special police branch of the Public Security Bureau; 7. Apply for organization code certificate; 8. Tax registration; 9. Open a basic bank account; 10, tax return. The materials to be provided for the establishment of a company include an application for registration of establishment signed by the legal representative; Articles of association and proof of company domicile; The employment documents of the company's legal representative and directors; And the company name pre-approval notice.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on the Administration of Registration of Enterprise Legal Persons.

Article 2 The following enterprises with legal person qualifications shall register as legal persons in accordance with the provisions of these Regulations:

(1) Enterprises owned by the whole people;

(2) Enterprises under collective ownership;

(3) Joint ventures;

(4) Chinese-foreign equity joint ventures, Chinese-foreign cooperative ventures and foreign-funded enterprises established within the territory of People's Republic of China (PRC);

(5) private enterprises;

(six) other enterprises that need to be registered as legal persons according to law.

Article 7 An entity applying for the registration of an enterprise as a legal person shall meet the following conditions:

(1) Name, organization and articles of association;

(2) Fixed business premises and necessary facilities;

(3) Having funds and the number of employees that meet the requirements of the state and are commensurate with the scale of production, operation and service;

(4) Being able to bear civil liability independently;

(5) The business scope conforms to the provisions of national laws, regulations and policies.

Article 17 If an enterprise as a legal person changes its name, domicile, business place, legal representative, economic nature, business scope, mode of operation, registered capital and term of operation, or adds or cancels branches, it shall apply for registration of change.