2. Agency fee: 2,000 yuan for ordinary tickets and 3,000 yuan for ordinary taxpayers (independent accounting branches can be registered in the development zone and enjoy preferential tax policies in the development zone).
Many people will ask about the minimum registered capital of a branch. According to the company law of China, the branch company has no independent legal person qualification and registered capital.
A branch in the legal sense is only a branch established by the head office, not an independent legal person, and all the creditor's rights and debts of the branch are borne by the head office.
The funds for maintaining the daily operation of the branch are directly transferred to the bank account of the branch by the head office. A branch with independent accounting can pay taxes, recruit employees and provide social security for employees at the place where the branch is registered.
Registration procedures for domestic branches. Materials to be provided for handling domestic branches:
1, the resolution of the board of directors or the resolution of the shareholders' meeting;
2. Three copies of the business license, code and national tax of the affiliated enterprise;
3. Two certificates and photos of the person in charge of the branch;
4. A copy of the articles of association of the affiliated enterprise and its seal;
5. A copy of the capital verification report of the affiliated enterprise is stamped with two official seals;
6. Two copies of the house ownership certificate and the house lease agreement of the place where the branch is registered;
7. Application for registration of branch establishment signed by the legal representative of the company.
8. The business scope of the branch company shall not exceed that of the head office.
Second, the processing time and process
1, the branch name will be approved within 5 working days.
2. Apply for branch business license -5 working days.
3. Branch code and IC card code -2 working days
4. The tax registration certificate of the branch company is 10 working days.
Third, the branch certificate
1. Original and copy of branch business license
2. Electronic business license of branch company
3. Original and photocopy of the branch organization code.
4, branch code IC card
5, branch tax registration certificate (national tax, local tax)
The choice between branches and subsidiaries Article 14 of the Company Law stipulates that subsidiaries have legal person status and independently bear civil liability according to law; A branch company does not have legal person status, and its civil liability shall be borne by the company. ? If an enterprise establishes a branch, so that it does not have the qualification of a legal person and does not conduct independent accounting, the head office may pay enterprise income tax. In this way, the head office can adjust the profit and loss and reasonably reduce the burden of enterprise income tax. Of course, the establishment of branches should consider three factors:
The first is the profit and loss of the branch. When the head office is profitable and the newly established branch may lose money, the head office mode should be chosen. According to the provisions of the tax law, the branch is a dependent taxpayer, and its losses can be made up by the profits of the head office; If a subsidiary is established, and the subsidiary is an independent taxpayer, its losses can only be made up by the profits realized in the following years, and the head office cannot make up for the losses of the subsidiary, nor can it offset the investment cost of the investment in the subsidiary.
When the head office is losing money and the newly established branch may be profitable, the parent-subsidiary model should be chosen; Subsidiaries do not need to bear the losses of the parent company, but can accumulate development funds. The head office can transfer its good assets to its subsidiaries and dispose of non-performing assets.
Secondly, the situation of enjoying tax incentives. According to the provisions of the tax law, when the head office enjoys tax benefits but the branch office does not, the head office company model can be selected, so that the branch office can also enjoy tax benefits. If the branch company has preferential tax policies, when the branch company starts to make profits, it can change its registered branch company into a subsidiary company and enjoy the local preferential tax policies, which will receive better tax payment effect.
Thirdly, the profit distribution form and risk liability of branches are not conducive to independent profit distribution because branches do not have the qualification of independent legal persons. At the same time, if the branch has risks and related legal responsibilities, it may implicate the head office, while the subsidiary does not have such concerns.
The selection of branches and subsidiaries is based on the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Enterprise Income Tax Collection for Cross-regional Business Summary (Guo Shui Fa [2008] No.28): Enterprises should implement it? Unified calculation, hierarchical management, on-site advance payment, summary liquidation, financial allocation? Measures for the administration of enterprise income tax collection. That is, the head office of the enterprise uniformly calculates all taxable income and taxable amount, including all business institutions and places that the enterprise belongs to without legal person qualification. However, the competent tax authorities where the head office and branches are located have the responsibility to manage the enterprise income tax of local institutions, and the head office and branches shall be subject to the management of the competent tax authorities where the institutions are located. During each tax period, the head office and branches shall report the advance payment of enterprise income tax to the local competent tax authorities on a monthly or quarterly basis. After the end of the year, the head office shall be responsible for the annual settlement and payment of enterprise income tax, uniformly calculate the annual income tax payable by the enterprise, and deduct the enterprise income tax paid in advance by the head office and branches in the current year, and refund more and pay less taxes. This provides a policy basis and guarantee for branches to save taxes reasonably.
When an enterprise sets up a branch, it is usually more appropriate to adopt the form of a branch because of the high cost and high probability of loss in the initial stage of establishment, and it can enjoy the benefits of the headquarters breaking even. After two or three years of operation, when the branch begins to turn losses into profits, it can be registered as a subsidiary again, which can reduce the legal influence of the branch on the head office.
The above is the registration of Qingyuan Branch provided by Bian Xiao, I hope you will like it!