An ordinary limited liability company with a minimum registered capital of 3, yuan needs two (or more) shareholders.

From January 26, the new company law stipulates that one shareholder is 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 "one person" will be indicated in the license).

If you invest and start a business in partnership with friends and family, you can choose an ordinary limited company with a minimum registered capital of 3, yuan. If you are the only shareholder, choose one-person limited liability company with a minimum registered capital of 1, yuan.

2. Steps to register a company:

1. Name verification: Go to the industrial and commercial bureau to get an "application form for pre-approval of enterprise (font size) name", fill in the company name you are going to take, and the industrial and commercial bureau will search online (the intranet of the industrial and commercial bureau) to see if there is a duplicate name. If there is no duplicate name, you can use this name, and a "notice for pre-approval of enterprise (font size) name" will be issued. The handling fee for this step is 3 yuan.

2. Rent a house:

After renting a house, sign a lease contract and ask the landlord to provide a copy of the real estate license.

after signing the rental contract, you have to go to the tax bureau to buy stamp duty at the rate of one thousandth of the annual rent. For example, if your annual rent is 1, yuan, you should buy the stamp duty of 1 yuan money and post it on the front page of the rental contract. Any place that needs to use the rental contract later needs to be a copy of the contract with stamp duty.

3. 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 signed by all shareholders at the end.

4. Carve a private seal:

Go to the place where the seal is engraved on the street and tell them to carve a corporate seal (square). The cost is about 2 yuan.

5. get a "bank inquiry letter" from an accounting firm:

contact an accounting firm and get a "bank inquiry letter" (it must be the original, and the accounting firm should stamp it with a fresh stamp).

6. Go to the bank to open a company's capital verification account:

All shareholders bring their share of the shares to the bank, with the articles of association, the name verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, the ID card, the money for capital verification and the blank inquiry letter form, and go to the bank to open a company account. You should tell the bank that it is a capital verification account. After opening the company account, each shareholder will deposit the corresponding money into the company account according to his own capital contribution.

7. Handling capital verification report:

Take the shareholder's payment form issued by the bank, the inquiry letter sealed by the bank, and the company's articles of association, the notice of name verification, the rent contract and the copy of the real estate license, and go to the accounting firm to handle the capital verification report. General expenses are around 5 yuan (registered capital below 5, yuan).

8. registering a company:

go to the industrial and commercial bureau to obtain various forms of company establishment registration, including the application form for establishment registration, the list of shareholders (promoters), the supervision of directors and managers, the registration form of legal representative, and the registration form of designated representative or entrusted agent. Fill it out and submit it to the industrial and commercial bureau together with the notice of name verification, articles of association, rent contract, copy of real estate license and capital verification report. You can get a license after about 3 working days, and the cost is about 3 yuan.

9. With the business license, go to the seal engraving agency designated by the Public Security Bureau to engrave the official seal and financial seal. In the following steps, you need to use the official seal or financial seal.

1. Handling the organization code certificate of the enterprise:

Handling the organization code certificate with the business license at the Technical Supervision Bureau at the expense of 8 yuan. It will take half a month to get this certificate. The Technical Supervision Bureau will first issue a certificate of pre-acceptance code, and with this document, you can go through the formalities of tax registration certificate and basic bank account opening.

11. Go to the bank to open a basic account:

With the business license and organization code certificate, go to the bank to open a basic account. It is best to do it at the same branch of the bank where the capital verification was originally conducted, otherwise, the capital verification account fee in 1 yuan will be overcharged.

to open a basic account, you need to fill out many forms, and the materials you bring include the original business license, ID card, organization code certificate, public property stamp and legal person stamp.

when you open a basic account, you need to buy a password device (since the second half of 25, most banks have this requirement), and the password device needs 28 yuan. In the future, when your company writes checks and draws money, you need to use a password device to generate passwords.

12. tax registration:

after obtaining the license, apply to the local tax bureau for a tax registration certificate within 3 days. General companies need to apply for two kinds of tax registration certificates, namely national tax and local tax. The cost is 4 yuan and 8 yuan.

when handling the tax registration certificate, there must be 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. The salary of a part-time accountant hired by a small company at the beginning is generally enough in 2 yuan.

13. Apply for purchasing invoices:

If your company sells goods, you should apply for invoices at the national tax; if it is a service company, you should apply for invoices at the local tax.

at last, it started to open. Pay attention to declare the tax on time every month. Even if you don't need to pay tax if you don't start business, you should declare it at zero, otherwise you will be fined.

There are two things you may be concerned about:

1. The company must establish a sound accounting system. You may be worried that you won't. What should I do? The newly established company has little business and very little workload for accountants. You can hire a part-time accountant to help you set up accounts in your company every month. Two or three days is enough, and you can pay him about 2-5 yuan.

2. Tax amount of the company:

Business tax: the company that sells goods is subject to VAT of 4% of the invoiced amount; Companies that provide services shall collect business tax at 5% of the invoiced amount.

income tax: the enterprise income tax of 18-33% is levied on the net profit of the enterprise. The profit of small companies is not much, generally 18%. For enterprise income tax, it is very important to keep accounts. If you have a lot of profits on your books, the tax rate will be high. Therefore, the usual purchase of equipment must be invoiced, and your tickets for eating and taking the bus are kept, which can be used as the operating cost of your enterprise.

the difference between the two taxes: business tax is a tax on turnover. No matter whether you make money or not, only when a transaction is made and an invoice is issued, it will be taxed; Income tax is a tax on profits, which is the remaining money after deducting various costs from turnover. Only when money is earned will income tax be levied.