(1) Conditions for applying for the establishment of an enterprise
1. Products are needed by society;
2. Have the necessary energy, raw materials and transportation conditions;
3. Have its own name and production and business premises;
4. There are funds that meet the requirements of the state;
5. Have your own organization;
6. Have a clear business scope;
7. Other conditions stipulated by laws and regulations.
(2) enterprise legal person registration
1. Conditions of enterprise as a legal person
An enterprise as a legal person is a social and economic organization established in accordance with legal procedures. It has a fixed organization and independent property, and can acquire rights and undertake obligations in its own name. As a legal person organization, it must meet the following conditions:
(1) was established in accordance with legal procedures. That is, it has been approved by the superior business department; Apply for registration in the administrative department for industry and commerce and obtain a business license; Go through the formalities of tax declaration with the tax authorities.
(2) Having a fixed organization and activity place.
(3) Having independent property or funds. Dominated property can be expressed as ownership or management right.
(4) To enjoy rights and assume obligations in its own name.
(5) To safeguard their legitimate rights and interests, they have the right to bring a lawsuit to the people's court.
2. Characteristics of enterprise legal person
(1) Organizational characteristics. It has a fixed organizational form, including leading institutions, functional institutions and staffing, as well as internal rules and regulations. According to the purpose of the establishment, complete certain tasks and achieve certain goals.
(2) Property characteristics. A legal person shall bear limited liability with its registered capital. At the same time, it is necessary to distinguish between the property owned by a legal person and the personal property of its members.
(3) personal characteristics. Legal persons, like citizens' names, enjoy the right to name, and it is strictly forbidden for any unit or individual to impersonate or steal, otherwise it will constitute infringement. In addition, legal persons also enjoy the right of honor, trademark rights and patent rights, which are protected by national laws.
3. Conditions for enterprises to apply for registration as industrial and commercial legal persons
(1) Name, organization and articles of association;
(2) Fixed business premises and necessary facilities;
(3) Having funds and employees that meet the requirements of the state and are commensurate with the scale of production, operation and service;
(4) Being able to bear civil liability independently;
(5) Having a sound financial system, being able to conduct independent accounting and be responsible for its own profits and losses, and independently preparing a capital balance sheet or balance sheet;
(6) The business scope complies with national laws, regulations and policies. The registration of an enterprise as a legal person shall be applied by the person in charge of the establishment of the enterprise.
4. Contents of industrial and commercial registration of enterprise as a legal person
The contents of enterprise legal person registration include: enterprise name, domicile, legal representative, enterprise type, operating period, registered capital, etc.
5. Name of enterprise
(1) The enterprise name structure should be complete. According to the Regulations on the Administration of Registration of Enterprise Legal Persons in People's Republic of China (PRC), the name of an enterprise generally consists of the name of the administrative division, the name (trade name), the industry or business characteristics and the organizational form. The name of a foreign-invested enterprise shall not be preceded by the name of an administrative division.
(2) The enterprise name should be worthy of the name, reflecting the characteristics of its industry or operation. The characteristics of the industry or business reflected in the enterprise name should be consistent with the scope and mode of production and operation of the enterprise and the characteristics of the industry or business it is engaged in.
(3) An enterprise shall not register and use a name that is the same as or easily confused with the registered enterprise name.
(4) Enterprises with the name of "head office" must have subordinate "branches", and vice versa; Unless approved by the State Company and the State Administration for Industry and Commerce, enterprises shall not use names with the words "China" and "China".
6. The legal representative of an enterprise as a legal person
In any of the following circumstances, he shall not be the legal representative;
(1) Persons without civil capacity or persons with limited capacity;
(2) Being sentenced to punishment for committing crimes of corruption, bribery, embezzlement of property, misappropriation of property or disrupting social and economic order, and the execution period is less than five years, or being deprived of political rights for committing crimes.
(3) Having served as the chairman, director or manager of an enterprise that went bankrupt and liquidated due to poor management, and being personally responsible for the bankruptcy of the enterprise, less than three years have passed since the date of completion of the bankruptcy liquidation of the enterprise.
(4) Being the legal representative of a company whose business license has been revoked due to violation of laws, and being personally liable, it has not been more than three years since the date when the business license of the company or enterprise was revoked.
(5) A large number of personal debts are overdue.
(6) According to the Company Law, national civil servants shall not concurrently serve as directors, supervisors and managers of the company.
7. Registered capital
The registered capital is independently owned by the enterprise legal person and separated from the original owner. After the investor contributes capital according to the contract and agreement, during the existence of the enterprise as a legal person, the investor shall not withdraw his capital contribution in any form except the transfer of equity according to law.
(3) industrial and commercial registration
Industrial and commercial registration is one of the management functions exercised by the state over producers and operators, and it is also a legal procedure for producers and operators to confirm their legal status. In order to start a company or enterprise to engage in production and business activities and obtain legal business qualifications, college students must first go through certain registration procedures, and applicants should apply to the local administrative department for industry and commerce for industrial and commercial registration. When applying for industrial and commercial registration, the applicant must meet the conditions stipulated by the state and conduct industrial and commercial registration according to the relevant requirements and contents.
1. Objects and procedures of business registration. Commercial registration refers to the general name that the registration authority legally recognizes the legal business qualification of enterprises, allows enterprises to engage in production and business activities, and implements supervision and management activities on their production and business activities. The object of commercial registration refers to all enterprises or units that do not have legal person status but engage in production and business activities. The procedure of commercial registration is generally application-approval-certification.
2. The legal effect and legal responsibility of business registration. The legal effect of commercial registration is to confirm the legal management right of the production and business operation entity, but the business operation entity does not have the legal person qualification, and the business operation entity engages in production and business operation activities within the scope of approval and registration and enjoys legal protection. The legal responsibility of commercial registration includes administrative legal responsibility, civil legal responsibility and criminal legal responsibility. Institutions themselves do not have the qualifications of enterprise legal persons, and their legal responsibilities should be borne by their subordinate legal persons. If it is not affiliated with a legal person, the institution shall bear it independently as a natural person.
(4) Tax registration
Scope of tax registration
According to the provisions of the Tax Administration Law, the scope of tax registration of producers and operators is: all producers and operators who are engaged in production and operation, realize independent economic accounting, and obtain business licenses with the approval of the administrative department for industry and commerce, including all producers and operators engaged in industrial production, transportation, construction and installation, commercial operation, service industry, entertainment industry and all other business income and income. It is the duty of every citizen to abide by the law and pay taxes according to law. In order to ensure the smooth progress of production and business operations, taxpayers engaged in production and business operations shall, within 30 days from the date of receiving the business license, report to the tax authorities for tax registration with relevant documents, and the tax authorities will issue tax registration certificates after examination. Where the contents of tax registration change, the administrative department for industry and commerce shall, within 30 days from the date of handling the change registration, or before applying for cancellation of registration to the administrative department for industry and commerce, report the change or cancellation of tax registration to the tax authorities with relevant documents.
2. Contents of tax registration
The contents of tax registration mainly include: name, address, economic nature, competent department, production and business scope, mode of operation, capital status, industrial and commercial registration certificate number of the administrative department for industry and commerce, bank and account number, etc.
3. Tax declaration
Tax declaration is a legal procedure for taxpayers to correctly fulfill their tax obligations, withholding agents to correctly fulfill their obligations of withholding and remitting, and to submit a written declaration to the tax authorities on tax matters or withholding and remitting matters. After obtaining the business license, the production and business activities shall be declared to the tax authorities within a certain period of time.
4. Several taxes that entrepreneurs should know.
(1) VAT. Value-added tax is a commodity tax based on the appreciation of taxable goods or services. It is the core tax in commodity tax. In China, the basic rate of VAT is 17%, the low rate is 13%, and there is no tax rate.
(2) consumption tax. Consumption tax is a commodity tax levied according to the turnover of specific consumer goods. The main body of consumption tax is the tax authorities; Taxpayers are units and individuals engaged in the production, processing and import of taxable consumer goods in China.
(3) business tax. Business tax is a commodity tax based on the sales income of taxable goods or services. The main body of business tax is the tax authorities; Taxpayers are units and individuals that provide taxable services, transfer intangible assets and sell real estate in China.
(4) Enterprise income tax. Enterprise income tax is a kind of tax with enterprises as taxpayers and the tax payable in a certain period as the tax basis. The main body of enterprise income tax collection in China is the tax authorities, and taxpayers are enterprises and organizations other than foreign-related enterprises engaged in production, operation and independent accounting in China. Including state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and legally established institutions and social organizations with production, business income and other income.
(5) Personal income tax. Personal income tax is a kind of tax which takes personal income as the tax object and is paid by the individual who obtains the income. The main body of taxation is the tax authorities; Taxpayers can be divided into two categories, namely resident taxpayers and non-resident taxpayer. Among them, individuals who have domicile in China or have no domicile in China for 1 year are resident taxpayers. In the scope of taxation, China implements a classified income tax system, including 1 1 items, namely, income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted operation and leasing operation of enterprises and institutions, income from labor remuneration, income from royalties, interest, dividends, bonus income, income from property leasing, income from property transfer and accidental income, and
(5) Handling social insurance.
Insurance is the guarantee of unexpected risks, the method and system of compensating economic losses by economic means, a social self-help behavior and one of the specific measures to achieve specific economic relief. It is of great significance to establish a social insurance system to compensate units and individual citizens who have suffered disasters through insurance, so that production and life will not be affected, and it is of great significance to safeguard social economy and people's life safety and protect social property safety.
Insurance in China can be divided into social insurance and commercial insurance.
Social insurance refers to a social security system that is enforced by the state through legislation, and the insurance fund is established by laborers, enterprises (owners) or communities and the state. When laborers lose their ability to work or temporarily lose their jobs due to old age, work injury, illness, maternity, disability, unemployment, death and other reasons, they provide material assistance to laborers themselves or their immediate family members. Social insurance can be divided into endowment insurance, unemployment insurance, medical insurance, maternity insurance, industrial injury insurance and so on. This paper mainly introduces pension insurance, unemployment insurance and medical insurance.
Social endowment insurance is a social insurance system established by the state according to certain laws and regulations to ensure that workers reach the working age limit stipulated by the state, terminate their labor obligations or quit their jobs because of old age.
Unemployment insurance refers to a kind of social insurance that the state gives economic help to workers who are affected by social or economic reasons beyond their control when they are unemployed. The purpose of unemployment insurance is to ensure that the unemployed maintain their basic livelihood and promote their re-employment.
Social medical insurance is a social security system established by the state according to certain laws and regulations to provide basic medical needs protection for workers within the insurance scope when they are sick. Its purpose is to ensure the basic needs of workers who temporarily or permanently lose their ability to work due to illness, and to give economic help so that workers can get medical treatment as soon as possible after illness and restore their ability to work.
Employer (enterprise, company, etc.). ) To participate in social insurance, you should fill in the social security registration form in duplicate according to the specified code, and provide the relevant social insurance departments with a copy of the personal legal person code certificate, a copy of the People's Republic of China (PRC) code certificate, an account opening permit in basic deposit account and other materials. When an employee is insured or surrenders, the employer shall fill in the social insurance registration form and provide a letter of introduction for the flow or transfer of employees issued by the organization, personnel and labor departments; When the number of contract workers decreases, a notice of termination issued by the labor department shall be provided.
Adoption. Oh, thank you