Nanyang Hummingbird Accounting Co., Ltd.

There are also materials that need to be prepared when registering a company in Nanyang. What materials are needed to register a company today? Nanyang Hummingbird Accounting Co., Ltd. has brought you relevant knowledge about company registration materials, which may include what you need.
Preparatory materials required to register a Nanyang company in Nanyang
, company name (more than one company alternative name)
, real estate certificate of the company’s registered address and a copy of the homeowner’s ID card
br/>, original ID cards of all shareholders
, capital contribution ratio of all shareholders (arrangement of shareholders’ shares in the company)
, company business scope (what the company mainly operates, some scopes may involve handling Qualifications or licenses)
How do Nanyang enterprises register for business opening in 2019?
What are the types of business opening registration?
Business opening registration is divided into two types: registration of commercial organizations and registration of business individuals.
The content (registration matters) of individual business registration is relatively simple, mainly including: business name, business place or mobile business area, name, residence, business scope, business method, investors and investment amount, etc.
The registration matters of a commercial organization mainly include: company name, domicile, legal representative or person in charge (for companies, the names, identities and domiciles of directors, supervisors, and managers must also be registered), economic nature, business scope, business method, Registered capital, number of employees, operating period, branches, investors (shareholders) and investment amount, articles of association, etc.
Where to apply for business registration?
When a legal person applies for business registration, it shall submit an application to the registration authority within days after approval by the competent department or the examination and approval authority. Enterprises without a competent department or examination and approval authority apply for business registration. Review by the registration authority. The registration authority shall make a decision on whether to approve the registration or not within days after accepting the application.
What materials should be submitted for business registration?
To apply for business registration as an enterprise legal person, the following documents and certificates should be submitted
Registration application signed by the person in charge of establishment
Competent department or approval authority Approval documents
Articles of Association
Fund credit certificate, capital verification certificate or capital guarantee
Identity certificate of the main person in charge of the enterprise
Certificate of residence and use of business premises
Other relevant documents and certificates.
. The unit that applies for business registration as an enterprise legal person shall be approved by the registration authority and obtain the "Enterprise Legal Person Business License". The enterprise will be established. Based on the "Enterprise Legal Person Business License", an enterprise legal person can engrave an official seal, open a bank account, sign a contract, and conduct business activities.
The registration authority may issue a copy of the "Enterprise Legal Person Business License" based on the needs of the enterprise legal person to carry out business.
Nanyang Hummingbird
The difference in tax treatment between Nanyang subsidiaries and branches in 2018
(1) Treatment of subsidiaries
Subsidiaries are independent legal persons, implement independent accounting and declare taxes independently , is a completely independent taxpayer and bears comprehensive tax obligations.
(2) Handling of branches
As a type of branch, a branch shall be subject to the relevant policies of the head office and branch offices.
The head office and branches shall handle tax registration in accordance with the law and accept the supervision and management of the local competent tax authorities.
In terms of corporate income tax
According to the "Announcement of the State Administration of Taxation on Issuing the "Administrative Measures for the Collection and Administration of Consolidated Corporate Income Tax for Cross-Regional Operations"" (Announcement Year No. of the State Administration of Taxation) (hereinafter referred to as the "Announcement of the State Administration of Taxation") Announcement) stipulates that if a resident enterprise establishes a branch without legal person qualifications across regions in China (referring to across provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the same below), the resident enterprise shall be a cross-regional consolidated tax enterprise (hereinafter referred to as the consolidated enterprise) tax-paying enterprise). Enterprises that pay taxes on a consolidated basis shall implement corporate income tax collection and management measures that include unified calculation, hierarchical management, on-site prepayment, consolidated liquidation, and financial transfer to the treasury.
The corporate income tax calculated by a consolidated tax-paying enterprise in accordance with the provisions of the "Enterprise Income Tax Law", including prepaid taxes and final settlement of tax payable and refundable, % is apportioned among each branch, and each branch shall apportion the tax according to % of the funds shall be paid or withdrawn to the treasury on-site, and % shall be paid by the head office, of which % shall be paid or withdrawn to the treasury on-site, and % shall be paid in full to the central treasury or withdrawn from the treasury on-site.
For unincorporated branches that carry out production and operation in the name of the head office, it is impossible to provide a consolidated tax payment enterprise branch income tax distribution table, nor to provide relevant evidence stipulated in Article 23 of the tax year number announcement to prove its level 2 If it has the status of a branch or below, it shall be regarded as an independent taxpayer in calculating and paying corporate income tax locally.
According to the provisions of the "Announcement of the Zhejiang Provincial State Taxation Bureau and the Zhejiang Provincial Local Taxation Bureau on the Collection and Administration of Corporate Income Tax for Consolidated Taxpayers on Cross-City and County Business Operations in the Province" (Zhejiang Provincial State Taxation Bureau and Zhejiang Provincial Local Taxation Bureau Announcement No. The calculation, prepayment, and final settlement management of consolidated corporate income tax in Zhejiang Province shall be implemented with reference to the tax year number announcement.
Therefore, for the corporate income tax management of branches: If a branch that meets the prescribed conditions for consolidated tax payment implements on-site prepayment and consolidated liquidation and is unable to provide a branch income tax distribution table for consolidated tax payments, and cannot prove the branch, If a branch company performs independent accounting and does not conduct consolidated tax payments, it shall pay corporate income tax locally as an independent taxpayer.
Second-level branches of listed enterprises should submit corporate income tax prepayment returns or other relevant materials to the local competent tax authorities in accordance with the relevant regulations on corporate income tax, but their taxes will be consolidated and calculated by the head office. Then pay it to the competent tax authority where the head office is located. For example: Enterprises listed in the "Notice of the State Administration of Taxation on Issues Concerning the Collection and Administration of Corporate Income Tax on Industrial and Commercial Bank of China Co., Ltd. and Other Enterprises" (National Tax Letter No. []).
In terms of value-added tax
The place where a branch (which is a component of a branch, and is hereafter collectively referred to as a branch for ease of docking with documents) sells goods and provides processing, repair and repair services
According to Article 22 of the "Interim Regulations of the People's Republic of China on Value-Added Tax", fixed businesses shall declare and pay taxes to the competent tax authorities where their institutions are located. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective locations. Therefore, the VAT of branches is generally declared and paid locally.
However, this article also stipulates that with the approval of the finance and taxation authorities of the State Council or the finance and taxation authorities authorized by them, the head office can make a summary declaration and pay taxes to the tax authority in charge of the location of the head office.
"Notice of the Ministry of Finance and the State Administration of Taxation on Policies Concerning the Consolidated Payment of Value-Added Tax by the Head Offices and Branches of Fixed Business Owners" (No. Caishui []) further clarifies the above provisions: the head offices of fixed business households are not in the same county ( city), but within the scope of the same province (autonomous region, city), with the approval of the provincial (autonomous region, city) finance department (bureau) and the State Taxation Bureau, the head office can make a summary declaration and payment to the competent tax authority where the head office is located VAT. The provincial (regional, municipal) finance department (bureau) and the State Taxation Bureau shall report the approval results to the Ministry of Finance and the State Administration of Taxation for record.
In actual work, the VAT is centralized and calculated by the head office, and it is mainly chain enterprises that declare and pay it in a unified manner. For example: Article 3 of the "Notice of the Zhejiang Provincial State Taxation Bureau on Issues Concerning the Consolidated Payment of Value-Added Tax by Chain Operation Enterprises" (Zhejiang Shui Liu [] No.) stipulates that the head office of a chain operation enterprise that has been approved to pay consolidated VAT shall be subject to unified accounting The total value-added tax payable for the month must be reported to the local competent state tax authority, that is, the value-added tax payable by the head office = the total output tax of all stores and the input tax of all stores, and the value-added tax payable by the store is zero. Therefore, the consolidated payment of VAT requires unified accounting by the head office, and independent accounting by branches cannot be paid in a consolidated manner.
Special provisions on the transfer of goods between the head office and branch offices under unified accounting as deemed sales
First collect the relevant provisions
①Article 1 of the "Implementation Rules of the Interim Regulations on Value-Added Tax" deemed sales Item 1 of Goods Behavior: A taxpayer with two or more institutions and implementing unified accounting transfers goods from one institution to other institutions for sale, except where the relevant institutions are located in the same county (city).
② The "Notice of the State Administration of Taxation on the Collection of Value-Added Tax on Goods Transferred Between Enterprise Agencies" (Guo Shui Fa [] No.) stipulates that the use of goods referred to in item 1 of the "Implementation Rules" is deemed to be the act of selling goods. For sales, it refers to the business behavior of the receiving organization in one of the following situations: issuing invoices to the purchaser and collecting payment from the purchaser. If the goods transfer behavior of the receiving organization falls under any of the above two circumstances, it shall pay VAT to the local tax authorities. If neither of the above circumstances occurs, the head office shall pay the VAT uniformly. If the receiving organization only issues invoices or collects payment for part of the goods from the purchaser, it should calculate and pay taxes separately to the location of the headquarter or branch based on different situations.
③The "Notice of the State Administration of Taxation on the Location of Value-Added Tax Payment for Taxpayers Collecting Payments through the Fund Settlement Network" (Guo Shui Han [] No.) stipulates that taxpayers should open accounts in various places in the name of the head office, through The fund settlement network collects sales payments from buyers in various places, and the head office directly issues invoices to the buyers, which does not comply with the "Notice of the State Administration of Taxation on the Collection of Value-Added Tax on Goods Transferred between Affiliated Agencies of Enterprises" (State Taxation [ ] No.), the taxable income obtained by the receiving organization shall pay value-added tax at the location of the head office.
At first, it was difficult to understand the above three documents when the transfer of goods between institutions that implement unified accounting for taxpayers is treated as sales. It felt like a mouthful, but after thinking about it slowly, I realized the truth
Implementing unified accounting Between the taxpayer's head offices and branches, the head office transfers the goods to the branch. If the branch sells the transferred goods externally, it uses the branch's local invoice to issue an invoice to the purchaser or collect payment from the purchaser. As long as If one of these two conditions is met, the VAT on this part of the sales of goods needs to be paid at the location of the branch. When the head office transfers the goods, it must be regarded as a sale and a special invoice must be issued to the branch office for deduction. However, if the head office collects payments and issues invoices uniformly, the sales of these goods should pay value-added tax at the location of the head office.
Provisions on the centralized payment of VAT by taxpayers’ head offices for the taxable service reform "Notice" (No. [] of Finance and Taxation) stipulates that pilot taxpayers of the head office and their branches approved by the Ministry of Finance and the State Administration of Taxation can summarize, calculate, declare and pay value-added tax according to this method.
When the head office and branch offices of a business tax-to-VAT taxpayer declare and pay VAT in a consolidated manner, only the taxable service items are summarized. The head office and branch offices sell goods and provide processing, repair, and repair services in accordance with the Interim Regulations on Value-Added Tax and relevant regulations. declare and pay VAT.
The head office summarizes the VAT payable for the taxable service business of the head office and branch offices, deducts the VAT paid by each branch office for the taxable service business, and declares and pays VAT at the location of the head office.
When each branch has taxable service business, it shall calculate and pay VAT based on the sales volume and pre-collection rate of VAT levied. The calculation formula is as follows
Value-added tax payable in advance = Pre-collection rate of VAT payable on sales
The pre-collection rate is stipulated by the Ministry of Finance and the State Administration of Taxation and will be adjusted in due course.
In short, a subsidiary is an independent taxpayer and a complete tax entity. Branches are subordinate to the head office. Under normal circumstances, they declare and pay taxes locally as independent taxpayers in accordance with the territorial principle. However, after review and confirmation, if they meet the conditions, they can also pay in a consolidated manner, including taxable services for business tax-to-value-added tax reform. Part of the income tax needs to be prepaid according to the prepayment rate. Those with independent accounting shall declare and pay taxes independently as independent taxpayers on the spot. Those with unified accounting shall implement unified calculation, hierarchical management, on-site prepayment, summary liquidation, and fiscal transfer of corporate income tax. Management methods.
Nanyang company registration materials