1. For domestic entrepreneurs, there are generally three paths they can take: registering as an individual business owner, a sole proprietorship or partnership, or a limited liability company. These three types of business methods require different procedures and conditions. You must understand the nature of your company to avoid wasting unnecessary time when registering.

Registration of individual industrial and commercial households

-Registration jurisdiction: The registration jurisdiction of individual industrial and commercial households is determined by each district and county branch according to the actual situation. It can be registered directly by the branch, or it can be registered by the local industrial and commercial office. registered. If the district or county branch is responsible for registering individual industrial and commercial households, the local industrial and commercial office may be responsible for the preliminary examination of registration.

-Registration Procedure

Step 1: Individual vendors or individual vendors who need a name should first pre-register their name.

1. After consultation, collect and fill out the "Name (Change) Pre-Approval Application Form" and prepare relevant materials; 2. Submit the "Name (Change) Pre-Approval Application Form" and wait for the name approval result; 3 . Receive the "Notice of Pre-approval of Enterprise Name" and the "Application Form for Business Opening Registration of Individual Industrial and Commercial Households"; if the business scope involves pre-licensing (for specific items, please refer to the "Beijing Enterprise Registration Licensing Project" printed by the Beijing Administration for Industry and Commerce Catalog"), go through relevant approval procedures.

Step 2: Submit the application materials, which are complete and in compliance with the legal form, and wait to receive the "Decision on Granting Administrative Licensing";

Step 3: Receive the "Decision on Granting Administrative Licensing" After signing the "Decision Letter", go to the Industrial and Commercial Bureau to pay the fee and obtain the business license according to the date determined in the "Decision Letter on Granting Administrative Licensing".

Registration of sole proprietorships and partnerships

-Registration jurisdiction

Registration jurisdiction of the Municipal Industry and Commerce Bureau: capital contribution of RMB 30 million (inclusive) or more Sole proprietorships; partnerships engaged in industrial and commercial registration agency business; sole proprietorships and partnerships specializing in used motor vehicle brokerage; partnerships engaged in capital verification, auditing, and asset appraisal agencies.

The registration jurisdiction of the district and county industrial and commercial bureaus: Sole proprietorships and partnerships that are beyond the scope of the municipal industrial and commercial bureau are registered by the branch where the enterprise is registered; branches of sole proprietorships and partnerships.

-Registration Procedure

Step 1: After consultation, receive and fill out the "Name (Change) Pre-Approval Application Form" and "Designation (Authorization) Letter", and prepare relevant materials;

The second step: Submit the "Name (Change) Pre-approval Application Form" and wait for the name approval result;

The third step: Receive the "Enterprise Name Pre-approval Notice" and at the same time Receive the "Enterprise Establishment Registration Application"; if the business scope involves pre-approval (for specific projects, please refer to the "Beijing Enterprise Registration License Project Catalog" printed by the Beijing Administration for Industry and Commerce), go through the relevant approval procedures;

Step 4: Submit the application materials. If the materials are complete and comply with the legal form, wait to receive the "Decision Letter on Granting Administrative Licensing";

Step 5: After receiving the "Decision Letter on Granting Administrative Licensing", follow the instructions On the date specified in the "Decision on Granting Administrative Licensing", go to the Industrial and Commercial Bureau to pay the fee and obtain the business license.

★Name registration procedures

Name registration shall be handled in real time. The applicant can apply for name registration by filling out the "Application Form for Pre-Approval of Name" with proof of identity. Applicants can conduct name plagiarism checking, name registration consultation and download name registration application forms through the Internet.

★Application for Entrepreneurship Loan

In August 2003, financial institutions such as Bank of China, China Everbright Bank, Guangdong Development Bank, and China CITIC Bank successively launched “Personal Entrepreneurship Loan” projects. The Agricultural Bank of China launched the "Measures for the Administration of Personal Production and Operation Loans" as early as September 2002 and has been in operation ever since. However, the loan evaluation for personal business loans is very strict. Banks generally require three conditions: pledge, mortgage and guarantee when providing loans to individuals or businesses. The amount of payment is determined based on the specific guarantee method. It is usually difficult to obtain a 100 loan for pledge and mortgage, and guarantees require a large fee from the guarantee company.

In addition to having stable operating income and the ability to repay loan principal and interest on schedule, applicants must also be able to provide a mortgage guarantee recognized by the bank.

Registration of limited liability companies

-Registration jurisdiction

Registration jurisdiction of the Municipal Industry and Commerce Bureau: limited liability companies with a registered capital of 30 million yuan or more (inclusive) ; Wholly state-owned company; professional asset appraisal company, capital verification company, audit company, pawn company, small and medium-sized enterprise credit guarantee company, brokerage company engaged in used motor vehicle brokerage business, private entry and exit agency company, overseas employment agency company, talent agency service Companies, credit reporting companies, trademark agencies; companies established in the West Railway Station area, Capital Airport area, Tiananmen area, motor vehicle trading market, antique city market, and Panjiayuan flea market.

Registration jurisdiction of district and county industrial and commercial bureaus: For limited liability companies outside the scope of the municipal industrial and commercial bureau, the branch where the enterprise is registered is responsible for registration; branches of limited liability companies.

-Registration Procedure

The first step: After consultation, collect and fill out the "Name (Change) Pre-Approval Application Form" and prepare relevant materials; the second step: Submit the "Name (Change) Pre-Approval Application Form" Change) Pre-approval Application and related materials, waiting for the name approval result; Step 3: Receive the "Enterprise Name Pre-approval Notice", and at the same time receive the "Enterprise Establishment Registration Application" and other relevant forms; the business scope involves pre-licensing If necessary, go through the relevant approval procedures; open a special investment account at the investment bank confirmed by the Industrial and Commercial Bureau; go through the investment procedures (if the investment is made in non-monetary means, you should also go through the asset appraisal procedures); Steps 4 and 5: Contact the individual The steps to register a sole proprietorship and a partnership are the same.

2. Taxation for individual industrial and commercial households or sole proprietorships is generally levied at a fixed rate; for taxation of limited liability companies, business transactions are taxed based on invoices, and business income is generally levied at a fixed rate or through auditing. way.

The business income of individual industrial and commercial households or sole proprietorships is subject to personal income tax only; the business income of a limited liability company is subject to both corporate income tax and personal income tax.

The tax bureau does not have high accounting requirements for individual industrial and commercial households or sole proprietorships, and adopts a relatively simple method for tax collection; while the accounting requirements for limited liability companies are relatively high, especially for general taxpayer.

The tax bureau mainly strengthens control and management of ordinary invoices purchased by individual industrial and commercial households or sole proprietorships with an amount of thousands of digits and above; limited liability companies mainly strengthen control of invoices with an amount of 10,000 digits and above. and management. With the extensive and in-depth application of information technology, the tax bureau is strengthening its invoice management regardless of the type of enterprise.

3. Business tax is the basic tax that an enterprise must pay for its normal activities. The difference between the increase tax and the increase tax is that the business tax is a local tax with a tax rate of 5%; the increase tax is a national tax with a tax rate of 17%. The two must be intertwined, and one cannot exist without the other.

Value-added tax is a tax levied on the added value realized in the process of producing and selling goods or providing services. The current "Interim Regulations of the People's Republic of China on Value-Added Tax" will come into effect on January 1, 1994. Taiwan-funded enterprises that sell, import goods, and provide processing, repair, and repair services within the mainland of the motherland must pay value-added tax in accordance with the law. Depending on the situation of the goods, the VAT rates are divided into 0, 13 and 173 levels. Except for special goods such as crude oil, 0 tax rate applies to export goods.

General taxpayers calculate the tax payable according to the following formula:

Tax payable = output tax for the current period - input tax for the current period

Small-scale taxpayers calculate the tax payable according to the simple formula: Method to calculate the amount of VAT:

Tax payable = sales × 6

VAT exemption and tax reduction items are stipulated by the State Council. State regulations specifically allow certain goods to be refunded or Exempt from VAT.

Business tax is a tax levied on specified operating income. The current "Interim Regulations of the People's Republic of China and the State on Business Tax" came into effect on January 1, 1994. Taiwan-invested enterprises that provide taxable services, transfer intangible assets, and sell real estate within the territory of the motherland must pay business tax in accordance with the law.

If a sales behavior involves both taxable services and goods, it is a mixed sales behavior. The mixed sales behavior of enterprises engaged in the production, wholesale and retail of goods (including those who mainly produce, wholesale and retail goods and also engage in taxable services) are levied value-added tax and no business tax. Mixed sales activities by other enterprises are deemed to be the provision of taxable services and business tax is levied. There are 9 tax items under the business tax, all of which adopt proportional tax rates, ranging from 3 to 20 according to different industries. Business tax exemptions and tax reduction items are stipulated by the State Council.