First, you apply for a business license. If it is an enterprise or company, you need to apply for organization code certificate (technical supervision bureau), and then go to the State Administration of Taxation to apply for tax registration certificate (jewelry needs to pay national tax: business tax, consumption tax, value-added tax, etc ...).
Companies or enterprises need accountant qualification certificates to handle national tax and local tax.
A bank needs business license, organization code certificate, tax registration certificate and ID card to open an account.