First of all, we should consider establishing and perfecting various financial rules and regulations; Then, consider the accounting system, accounting methods and taxes involved in the new company; Finally, start to establish accounts.
2. The first accounting voucher for a newly established enterprise must be:
Loans: bank deposits/fixed assets/inventories/intangible assets, etc.
Loan: paid-in capital
3. Small taxes that must be solved in the first month of accounting.
(1) VAT tax calculation;
(2) Accrual of local taxes According to the requirements of the tax law, enterprises should accrue and pay some local taxes at the same time, mainly including urban construction tax and education surcharge, and most areas have begun to accrue and pay local education surcharge;
(3) In normal months when other taxes are calculated and paid, the enterprise only needs to consider calculating the value-added tax and the accrued local tax, but individual months such as quarter and end of the month need to calculate and pay the income tax; According to the requirements of the tax authorities, stamp duty, property tax and land use tax shall be paid quarterly or semi-annually.
4. Organization code certificate, national tax and local tax registration certificate and procedures.
(1) A limited company shall have the following documents:
(1) industrial and commercial business license (positive and negative)
(2) Organization code certificate (positive and negative)
(3) national tax and local tax registration certificate (positive and negative)
(4) Official seal 1 piece, special financial seal 1 piece and corporate seal 1 piece.
(5) Capital verification report (the enterprise keeps the bottom)
(6) A copy of the Articles of Association.
(2) Limited company expenses
1, 30 yuan for name verification.
2. Capital verification fee 1 1,000 yuan (this is 500,000 yuan, and the capital verification is charged according to the registered capital).
3. The industrial and commercial registration fee is 0.08% (charged at 0.08% of the registered capital).
4. Code certificate fee 108 yuan.
5. National tax 100 yuan.
6. Carve 600 yuan (different regions)
(3) Procedures for handling a limited company:
1. The local administration for industry and commerce applies for name pre-approval;
2. The bank opens a temporary account for capital verification to deposit capital verification funds;
3, the local administration for Industry and Commerce for industrial and commercial business license;
4. lettering company lettering; (Enterprises approved by the Public Security Bureau)
5, the local technical quality inspection bureau for the organization code certificate;
6. The local local tax bureau handles local tax registration;
7, the local State Taxation Bureau for national tax registration;
8. The bank applies to open a basic deposit account.
5. Company tax registration
According to the provisions of the Tax Administration Law, newly established enterprises must go through the tax registration within 30 days after obtaining the industrial and commercial license.
In practical work, in order to get the invoice and start business as soon as possible, we should go through the tax registration formalities immediately after getting the organization code certificate.
The national tax registration is handled at the national tax registration window in the service hall. Partnership enterprises, if there is no sales behavior, only provide services (excluding repair and replacement industries), do not need to apply for national tax registration.