The standards recognized by commercial enterprises are:
1, business premises. An enterprise shall have a fixed place of business. This is not only reflected in the application of general taxpayers, but also in industrial and commercial registration. Therefore, generally speaking, enterprises will have their own business premises, that is, the address recorded in the business license;
2. Annual sales. The annual taxable sales of an enterprise does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and newly-opened taxpayers may apply to the competent tax authorities for the qualification of general taxpayers. In addition, VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification identification, except in special circumstances. The annual taxable sales mentioned here refers to the accumulated VAT sales of taxpayers during the continuous operation period of no more than 12 months, including tax-free sales;
3. Accounting. Be able to set up account books in accordance with the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.
To sum up, even a business-run enterprise that has registered in the industrial and commercial administration department refers to operating a business and setting up an enterprise. Its main forms are: sole proprietorship, joint venture, joint stock, cooperation and partnership with others, private contracting, leasing and employment, etc.
Legal basis:
Article 58 of the Civil Code of the People's Republic of China
A legal person shall be established according to law.
A legal person shall have its own name, organization, domicile, property or funds. The specific conditions and procedures for the establishment of a legal person shall be in accordance with the provisions of laws and administrative regulations.
The establishment of a legal person shall be subject to the approval of the relevant authorities in accordance with the provisions of laws and administrative regulations.