Journalism

Notice: from April 1, the business license has changed greatly!Don't step on these five pits!

2021-03-23

Need to register new company's attention! From April 1, business scope registration is standardized!Please don't step on these holes of business scope!


one

Business scope will be standardized from April


Recently, the General Administration of Market Supervision issued a notice asking for opinions, requiring the market supervision bureaus of all provinces, autonomous regions, municipalities directly under the central government and Xinjiang production and Construction Corps to carry out the standardization of business scope registration.To provide more standardized and convenient registration services for enterprises.


The notice of the general office of the State Administration of market supervision on comprehensively carrying out the standardization of business scope registration focuses on the following aspects:


1. Local market supervision departments Starting from April 1, 2021, we will comprehensively carry out the standardization of business scope registration nationwide If conditions permit, relevant work can be carried out in advance.


2. The business scope recorded in the business license is the main business activities registered by the enterprise according to law, It does not constitute a restriction on the business activities and operation ability of the enterprise.


3. Local registration authorities shall mark the general business items and permitted business items according to the business scope standard items selected by the applicant.


4. Explore and reform the business scope registration of branches, The business scope items registered by an enterprise branch shall not be limited to the business scope items registered by the enterprise to which it belongs, The relevant civil liabilities of the branch shall be borne by the enterprise to which it belongs according to law.


5. For new business forms and industries without corresponding normative items in the catalogue, the applicant can refer to policy documents, industry habits or professional literature to apply, The General Administration of the people's Republic of China will add and modify the relevant standard items and update the catalogue.


6. Promote the rational and standardized use of enterprise business scope information by relevant departments, Reduce the administrative mandatory requirements, restrictions or disguised restrictions on the business scope of enterprises, To avoid the adjustment of business scope registration method to enterprises to deal with obstacles.


The notice is to further implement the requirements of the regulations on optimizing business environment and the full coverage reform of "separation of certificates and licenses".


two

Fill in 5 pits of business scope


01 focus on the order of business scope

The first item in the scope of business of enterprises operating in multiple industries at the same time is the industry to which the enterprise belongs, and the indicators selected by the tax bureau often refer to the industry level in the inspection.Correct the order and be careful of your losses.


02 business scope of branch

When an enterprise establishes a branch company, its business scope shall not exceed the business scope of the head office because the branch company can not independently bear civil liability.Therefore, the business scope of the branch company should be within the business scope of the head office.

However, if an enterprise establishes a subsidiary, its business scope does not need to be within the business scope of the head office.As the parent and subsidiary companies often provide services to each other, the head office should increase the business scope of business services, and the subsidiary companies should increase the business scope of providing services for the head office.


03. No consideration has been given to the approved levy

For newly established enterprises intending to apply for verification and levy, the business scope that is not allowed to be approved and levied shall be avoided in the business scope.

Therefore, enterprises planning to check and levy should pay more attention to the audit of business scope and avoid the type of tax collection that can not be approved in GSH [2009] No. 377.


04 the more business scope, the better

Some financial personnel are afraid that they will not be able to invoice for business beyond their business scope, so they will write down all the business scope they can think of.But some business is not able to enjoy tax incentives!

In case of any taxable act, the taxpayer shall issue an invoice according to the facts, even if it is beyond the business scope of the business license, except for those prohibited by the state.


05 business scope copy

Online will often list the common business scope of various industries, pay attention not to copy according to the Internet.Because even the same industry enterprises, their business focus is also very different.Take value-added tax as an example. In mixed sales, the tax rate is determined according to the main business,

For the same mixed sales business, the enterprise tax rates of different main businesses are different.


When determining the main business, the business scope can also be referred to. The business scope should highlight the main business of the company and avoid paying more taxes.


three

New registered company does not have business, need not register tax?


01 legal basis of accounting and tax return

According to the relevant laws and regulations: the tax registration shall be handled within 30 days from the date of obtaining the business license and the account shall be established in the current month.The enterprise must have a professional accountant, according to the original bill voucher, does the account for the enterprise.

After the business license is approved and the account is completed in the first month, the tax declaration shall be made from the next month after the tax registration certificate is obtained.No matter whether it is profitable or not, we should make accounts according to the operation situation every month, and then make tax declaration to the tax bureau according to the account book.


02 serious consequences of not making bookkeeping and tax returns

The company will be fined 20-20000 yuan by the tax bureau every year

If the enterprise does not declare tax for a long time, the tax bureau will check the accounts on site

● it is very clear to enter the industrial and commercial operation, and all external application businesses are restricted, such as opening an account in a bank, entering the mall, etc

If the enterprise owes tax, the legal person will be prohibited from leaving the country and can not buy plane and train tickets


For the small and medium-sized enterprises just established, due to the small scale, small business volume and incomplete personnel allocation, it is the best choice to choose a professional and reliable agent bookkeeping company.


03 benefits of agency bookkeeping

☑ Agency bookkeeping company service more professional

Because the agency bookkeeping company contacts many enterprises, wide industry types and frequent policy contacts, the bookkeeping accounting of agency companies is often knowledgeable and experienced, and can timely grasp the changes of relevant policies.


☑ Agency bookkeeping company has strong security and confidentiality

Professional agent bookkeeping company is honest and professional, abides by professional ethics, has a strong sense of responsibility, has a formal contract, standardized service content, so it can keep the information of each customer confidential.


☑ Agency bookkeeping company saves money

The cost of choosing an agent bookkeeping company is low. To hire a special accountant, one month's salary is three or four thousand yuan. If the agent bookkeeping company is chosen, the company only needs to pay several hundred yuan per month.





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