What does the company start-up cost include?

Enterprise start-up expenses refer to a series of expenses for starting a business or a project, including: ① expenses of preparatory personnel, such as salary, welfare, insurance, provident fund, travel expenses, etc. ; (2) Enterprise registration and work permit fees. Such as industrial and commercial registration fee, capital verification fee, evaluation fee, tax registration fee, etc. ; (3) Financing cost.

First, the organization fee includes the following contents:

1, notarization fee for enterprise registration;

2. The cost of raising capital;

3. Expenses for amortization, scrapping and damage of enterprise assets;

4. Other expenses. The start-up expenses incurred by the founder for the establishment of the company shall be borne by the company.

2. The business entertainment expenses incurred during the enterprise preparation period shall be included in the enterprise preparation expenses according to 60% of the actual amount, and deducted before tax according to relevant regulations. Advertising fees and business promotion fees incurred during the enterprise preparation period can be included in the enterprise preparation expenses according to the actual amount, and deducted before tax according to relevant regulations.

I hope the above contents are helpful to you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 75 of the Civil Code of People's Republic of China (PRC).

The legal consequences of the civil activities carried out by the promoters for the establishment of a legal person shall be borne by the legal person; If a legal person is not established, the legal consequences shall be borne by the founder. Where there are more than two promoters, they shall enjoy joint creditor's rights and bear joint debts.

The third party has the right to choose to request the legal person or promoter to bear the civil liability arising from the establishment of a legal person to engage in civil activities in its own name.