A, individual and industrial and commercial door application shall be submitted to the registration materials
1 operator individual and industrial and commercial door opening sign the application for registration,
2 capital ownership certificate (operators submitted copy current passbook bank),
3 the applicant id, or certificate (the guangzhou residence certificate copy submitted above 1 years),
4 proof of business premises lease contract and of the lessor, the business license and registration certificate photocopy; market, To use the lease of the premises for shall, in accordance with the regulations on the administration of rental housing in guangzhou area, submit the registration at the house lease contract],
5 pre-approval, application (no notice of the name, the name does not need to submit),
6 business scope have laws, administrative rules and regulations must be reported to the relevant department for examination and approval, the approval documents of the relevant departments of the submitted,
Seven other files.
Second, soho and companies have what distinction:
The biggest distinction: soho business failed, to all your debts. Business Co., LTD, but failed to court for bankruptcy protection, if you registered company of the registered capital of 500,000, you owe someone only 200 million yuan, you can still 500,000 shall be protected by law, and no other alternative.
The main difference is:
The soho is tax authorities according to its location, size, number of employees, commodity etc to estimate your sales, then a month income taxes. No matter how much, whether to press for tax income tax amount.
While Co., LTD is required. The enterprise must have his sound, accounting, tax and enterprise according to the income tax to declare his income, have no dont pay.
Third, the tax payable generally limited company are as follows:
1, the enterprise is commonly according to enterprises economic nature and business enterprise should pay to determine the tax and tax rate.
2, engaged in the production, sales, repairs and replacement of the enterprise to pay value added tax, general VAT taxpayer is divided into general VAT taxpayer and small-scale VAT taxpayer. Refers to industrial average taxpayer can reach 100 million, annual income reached 180 million business enterprise, the rate of average taxpayer is 17%, can touch buckle the income tax; the goods purchased Small industrial enterprises in the VAT rate is 6%, commercial 4%. Declare and pay VAT on duty.
3, is engaged in providing taxable services (service, catering, advertising, transportation, consultation, etc.), the transfer of intangible assets or sale of real estate enterprise shall pay business tax. Business tax rate, according to the different industry from 3% to 5%, individual industries such as Internet cafes etc. 20%, Pay business tax on land tax.
4, enterprise income tax is levied for corporate profits, a kind of tax rate is 25%, and basically has two kinds of enterprise income tax: verification collection and collection, collection is according to the enterprise declare income minus the related costs and expenses according to calculate how much profit after tax profit multiply accordingly, calculate payable taxes. Verification collection is not thinking about your costs by income, the tax organ directly by a fixed ratio (different), according to industry as the number of your profits, and then multiplied by the corresponding rate, according to many. Verification collection of general accounting for small businesses. After January 1, 2002, the enterprise established in duty to pay enterprise income tax. (a sole proprietorship enterprise does not pay enterprise income tax, but in land tax pay individual income tax).
5 and in addition also pay taxes and some small taxes. City building duty and educational expenses to add is value added tax and business tax of pay taxes, as long as the latter shall pay the number multiplied by a tax base of pay taxes accordingly. City building duty according to the enterprise, the rate of different area (city) is divided into 7 percent (county town) 1% (other), and educational expenses to add rate is 3%. Small property taxes, stamp taxes includes etc, in addition to the personal income tax withheld employees. These are small tax and value-added tax in pay |
