First, how to register a personal studio
1. Enterprise name verification: While meeting the naming rules of personal studios, you need to prepare 5-8 names and sort them according to your favorite degree. You need to prepare the company's articles of association, business scope, investor information and shareholder's capital information, and submit them to the industrial and commercial bureau for review;
2. Prepare the industrial and commercial registration materials: after the examination and approval, receive the Notice of Enterprise Name Registration, and prepare the investor's identity documents, business scope, articles of association, registered address, registered capital and other materials;
3. Submit materials: After the materials are fully prepared, submit them to the online application. After the application is approved, it needs to be submitted to the industrial and commercial bureau for review;
4. Obtain a business license: After the approval, receive the Notice of Enterprise Establishment Registration, and bring the legal person ID card and the certificate of entrustment to the Industrial and Commercial Bureau to obtain a business license on the day of appointment;
5. Filing and lettering: After obtaining the business license, you need to go to the Public Security Bureau for filing the enterprise and lettering at the designated lettering agency;
6. Tax registration: Within 30 days after obtaining the business license, you need to go to the tax bureau to register the enterprise, check the tax category of the enterprise and purchase the enterprise invoice.
7. Opening an account in a bank: You need to bring a copy of the business license, a copy of the legal person ID card, a copy and the official seal to the bank to open a basic deposit account for the enterprise.
Second, the personal studio registration conditions
1. No need to register a studio. Because the studio belongs to an enterprise with unlimited responsibility system, it should be noted that the registered address of an individual studio is generally required to be commercial. Specific still have to consult the local industrial and commercial registration bureau to know.
2. Conduct the same business as the company. You can't engage in the same business with the company just because the registered enterprise is not a company. You can also carve the official seal and open a bank account, which has the same function as the company.
3. Personal studios belong to companies and other enterprises in the nature of registration, and can also purchase social security and provident fund.
Three. Taxes and tax rates for studios
1. The studio pays individual income tax, but does not pay enterprise income tax;
2. There are two ways for the tax authorities to collect personal income tax from the studio: one is that the audit collection is suitable for accounting; The other is to approve the collection. The specific collection method shall be determined by the competent tax authorities;
3. As long as the studio has profits, no matter what kind of collection method is adopted, no matter whether the profits of the enterprise are distributed or not, personal income tax must be paid;
4. The personal income tax paid by the studio is subject to a five-level progressive tax rate (the monthly invoice amount is less than 30,000, and the value-added tax is exempted).