From June 65438+October 2006 1, the new company law stipulates that1shareholders are allowed to register a limited liability company. This special limited liability company is also called "one-person limited liability company" (but there will be no "one person" in the company name and "sole proprietorship by natural person" will be indicated in the license), and the minimum registered capital is 654.38+10,000 yuan. If it is the sole shareholder, choose a one-person limited liability company with a minimum registered capital of 65,438+10,000 yuan; If you invest and start a business in partnership with friends and relatives, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan. I suggest you prepare a registered capital of 30,000 yuan.
2. Registration materials required by the registered company:
(1) Personal data
(2) Registered capital
(3) Draw up the names of some registered companies.
(4) The business scope of the company
(5) the rental housing property certificate and lease contract
(6) domicile of the company
(seven) the list of shareholders and their contact telephone numbers and addresses.
(8) The organization of the company, its formation method, functions and powers and rules of procedure.
(9) Articles of Association
Three. To register a company:
1. Name verification: online approval first, and then submitted for approval. Print out the information when it is passed, and take all the shareholder ID cards to the Industrial and Commercial Bureau to get an Application Form for Pre-approval of Enterprise (Name).
2. Rent a house: rent an office in a special office building. If you have your own factory or office, you can do this. You are not allowed to work in the residential building now. You have to pay the rent to the landlord (owner) of the rented office. The rent is usually at least one year.
3. Sign a lease contract: sign a lease contract with the landlord of the rented office and ask the landlord to provide a copy of the real estate license.
4. Write "Articles of Association": You can download a sample of "Articles of Association" from the website of the Administration for Industry and Commerce and modify it. The Articles of Association shall be finally signed by all shareholders.
5. Carve a private seal: carve a private seal at the place where the seal is engraved on the street and tell them to carve a legal person's private seal (square). Engraving cost 15 yuan.
6. Obtain the "bank inquiry letter" from the accounting firm: contact the accounting firm to obtain the "bank inquiry letter", which must be original and stamped by the accounting firm. If you are not clear, you can look at the classified advertisements in the newspaper. There are many advertisements in accounting firms.
7. Go to the bank to open a company capital verification account: all shareholders bring their share of capital contribution to the bank, and bring the company's articles of association, the name capital verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, ID card, capital verification amount and blank inquiry letter form to the bank to open a company account. You have to tell the bank that it is a capital verification account. After opening a 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 seal on the confirmation letter.
Note: According to the Company Law, when registering a company, investors (shareholders) must contribute all their capital, which can be in the form of loan currency (namely RMB) or in kind (such as cars, real estate, intellectual property, etc.). What you do in the bank is only monetary contribution. If you have physical objects, real estate, etc. As a capital contribution, you need to go to an accounting firm to evaluate their value first, and then contribute with their actual value, which is more troublesome. So I suggest you take money directly to make a contribution. No matter what means you use to get the money, whether you borrow it or not, you only need to pay the capital contribution in full. (Xiamen can pay in full by installments, with the first 20% and the remaining two years. )
9. Handling capital verification report: Go to the accounting firm to handle the capital verification report with the shareholder's payment form issued by the bank, the inquiry letter sealed by the bank, the articles of association, the name verification notice, the rental contract and the copy of the real estate license. The accountant's capital verification report is charged according to the registered capital.
10. registered company: obtain various forms of company establishment registration from the industrial and commercial bureau, including the application form for establishment registration, the register of shareholders (promoters), the registration form of directors, managers, supervisors, legal representatives, designated representatives or entrusted agents, etc. The registration fee is charged at 8/10000 of the registered capital. Fill it out and submit it to the Industrial and Commercial Bureau together with the Notice of Name Approval, Articles of Association, Rental Contract, Copy of Property Ownership Certificate and Capital Verification Report. It will take about 7 working days to get the license.
1 1. With the business license, engrave the official seal and financial seal at the engraving institution designated by GAJ Branch. In the following steps, you need to use the official seal or financial seal. Official seal+financial seal 168 yuan.
12. Handling the organization code certificate of the enterprise: With the business license, handling the organization code certificate in the technical supervision bureau, and the fee is 140 yuan. It will take about 2 days to get this certificate, and the technical supervision bureau will issue an appointment form first.
13. Hire a part-time accountant: When handling the tax registration certificate, you must have an accountant, because one of the materials required by the tax bureau is the accounting qualification certificate and ID card. You can hire a part-time accountant first.
14. Handling tax registration: After obtaining the license, go to the local tax bureau to handle the tax registration certificate within 30 days. Ordinary companies need to apply for a tax registration certificate at the cost of 20 yuan.
15. Go to the bank to open basic deposit account: With the business license, organization code certificate and tax registration certificate, go to the bank to open basic deposit account. It is best to do it in the same branch of the bank that originally carried out the capital verification. To open a basic deposit account, you need to bring the original business license, organization code certificate, tax registration certificate, legal person ID card (both originals and copies are required), public property stamp and legal person stamp.
16. Apply for an invoice: If your company sells goods, you should apply for an invoice in the national tax; If it is a service company, it should handle the invoice in the local tax.
Finally, it opened.
Four. Fees for registering a company:
1. The industrial and commercial bureau approves the industrial and commercial name.
2. The company office rent should be at least 1 year.
3. The rental contract printing fee is 5 copies * yuan, and the real estate license is 5 copies * yuan.
4. Rent Stamp Duty 12 yuan.
5. The online download fee of the Articles of Association is RMB *, and the printing fee of the Articles of Association is RMB *.
6. Carve the corporate seal of 25 yuan.
7. Bank confirmation letter from accounting firm
8. Opening fee for the capital verification account opened by the company in the bank
9. The accounting firm handles the capital verification report
10, registration fee for industrial and commercial bureau
1 1, official seal and financial seal 168
12, Technical Supervision Bureau handles organization code certificate 140.
13. The opening fee for a bank to open a basic company account is 100.
14, national tax and local tax registration certificate 20
15, part-time accounting salary, 300-500 yuan.
Total: yuan
The registered capital is at least 30,000 yuan.
The registration fee is 0.08% (within100000) and 0.04% (above100000) of the registered capital.
Business tax: the company that sells the goods is subject to VAT of 4% of the invoice amount; Companies that provide services shall collect business tax at 5% of the invoice amount.
Income tax: the enterprise income tax of 15% is levied on the net profit of the enterprise. (In 2008, it was adjusted to 18%, and then it increased year by year until 25%. )
Verb (abbreviation of verb) Description of registered company:
1. To register a company, first think about what to operate and how to operate it well, and then register. Otherwise, registration is useless. It costs a lot of money to register a company, and it is not a "fun" thing.
2. Personal registration is simple and easy; A registered company must have articles of association, contracts and capital verification, and there are many procedures. When the investment is not too much, it is better to register an individual.
4. I suggest you seriously consider the feasibility analysis and investigation in the early stage.
The company must establish a sound accounting system. You might be worried that you won't. What should I do? The newly established company has little business and little accounting workload. You can hire a part-time accountant and pay him about 300-500 yuan.
6. Report and pay taxes to the tax authorities on time every month 1- 10. Even if you don't need to pay taxes if you don't start a business, you should declare it at zero, otherwise you will be fined. The fine amount exceeds 100 yuan per day. Tax registration must be completed within one month after the business license is processed. Annual inspection of business license shall be conducted regularly from March to June every year.
7. For enterprise income tax, bookkeeping is very important. If you have a lot of profits in your account, the tax rate will be high. Therefore, you must issue an invoice when purchasing equipment at ordinary times, and you can keep the tickets for eating and taking the bus, which can be used as the operating cost of your enterprise.
8. Business tax is a tax on turnover. No matter whether you earn money or not, you will only be taxed if you make a deal and issue an invoice; Income tax is a tax on profits, and profits are the money left after deducting various costs from turnover. Income tax will only be levied if you earn money.
9. A limited liability company may register to set up a branch.
10. Organization expenses refer to various expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, exchange gains and losses and interest expenses that are not included in the acquisition and construction costs of fixed assets and intangible assets. The preparation period refers to the period from the date when the enterprise is approved to start production and operation (including trial production and trial operation).