When establishing an individual business, the most basic condition is to apply for a business license. A business license is a prerequisite for legal operation. Without a business license, there is no way to open the door for business. How to apply for a business license for an individual business? The process of applying for a business license for an individual business.
1、 How to apply for business license of individual business in 2019
1. Materials to be submitted:
① Original and copy of identity certificate;
② Copy of real estate certificate;
③ The original and copy of the house lease contract;
④ Article 77 of the property law stipulates that if the place of business is a residence, it needs the consent of the interested owners;
⑤ Application for registration signed by the applicant;
⑥ One recent one inch bareheaded photo, etc.
2. Procedures:
① Acceptance by acceptance personnel;
② Section management personnel check;
③ Approved by the director;
④ The business license shall be issued within 10 days.
3. Note: the applicant is responsible for the authenticity of the materials; the statement of the business site is consistent with the property ownership certificate; A4 paper is used for the copy; black pen or signing pen is used for filling in.
4. The business scope includes tobacco, medicine, special industry, entertainment industry, dangerous goods, etc. the name shall be approved first, then the license shall be issued, and then the original and copy of the license shall be submitted for the license.
2、 Tax registration and declaration of individual business
1. How to deal with tax registration for individual business
Individual industrial and commercial households shall, within 30 days from the date of receiving the business license, apply to the local tax authorities for local tax registration with their resident identity card, business license, relevant contract, articles of association, agreement, bank account number certificate, and other relevant certificates and materials, and fill in the tax registration form truthfully.
The main contents of the tax registration form include: business name, owner's name and ID card number, owner's address, partner's information, owner's business address, production and business scope, registered capital, Bank of deposit and account number, etc.
The local tax authorities will review the tax registration forms, certificates and materials provided by the taxpayers within 30 days after receiving them. Those that meet the requirements shall be registered and issued with local tax registration certificates. In case of non-compliance, a reply will also be given.
2. What kinds of local taxes should individual businesses pay
The main types of taxes that individual businesses pay to local tax bureaus are: business tax, personal income tax, resource tax, urban land use tax, urban maintenance and construction tax, real estate tax, vehicle and ship use tax, stamp tax.
3. How to handle tax declaration for individual business
Individual businesses shall file tax returns within the time limit prescribed by laws and administrative regulations or determined by the competent tax authorities in accordance with the provisions of laws and administrative regulations.
When establishing an account for tax declaration, it shall submit the tax declaration form, financial and accounting statements and relevant tax information to the local competent local tax authorities in accordance with the provisions. Regular fixed tax payers must truthfully declare their business conditions, submit tax returns and other relevant materials within the time limit prescribed by the local tax authorities, and bear corresponding legal liabilities for the authenticity of the contents of the declaration. If the actual business amount of regular fixed tax payers within the approved period is 20% to 30% higher than the approved quota of the local tax authorities, and they fail to timely and truthfully report and adjust the quota to the competent local tax authorities, they shall be treated as tax evasion.
3、 What is the difference between one person limited company and individual business
First, the legal status is different.
According to Chinese law, the subject of civil legal relationship can be divided into natural person and legal person.
Individual business: individual business does not have legal person status. According to the relevant laws and regulations, the citizen shall, within the scope permitted by the law, be subject to examination according to law; those who are registered to engage in industrial and commercial operations are self-employed businesses. Individual Wangshang household is a unique form of citizens' participation in production and management activities, and also a legal form of individual economy. Individual industrial and commercial households can enjoy the qualification of civil subject compared with natural persons and legal persons. But the individual business is not a business entity;
One person limited company: one person limited liability company refers to a limited liability company with only one natural person shareholder or one legal person shareholder. The company law of the People's Republic of China, which came into effect in January this year, stipulates that a natural person shareholder or a legal person shareholder may establish a one person limited liability company. It can be seen from the name of the enterprise that one person company meets the conditions for the establishment of the company and is an economic entity with full legal personality.
Secondly, different investors.
Individual business: either a natural person or a family can contribute to the establishment.
One person limited company: it is invested and established by a natural person shareholder or a legal person shareholder.
Third, the scope of property bearing responsibility is different.
Individual industrial and commercial households: according to the general principles of civil law and the current judicial interpretation, as far as the nature of the liability is concerned, the individual industrial and commercial households bear unlimited liability for paying off their debts, that is, they shall not be limited to the property put into operation, but shall be liable for all their property. If it is operated by individuals, it shall be borne by personal property; if it is operated by families, it shall be borne by family property. Of course, whether it is personal property or family property that bears the responsibility, it is necessary to keep its necessities and necessary means of production.
One person limited company: according to the provisions of the company law, the shareholders of one person limited liability company only assume limited liability for the company's debts by mixing their investment. This is also an outstanding performance of one-man company as an independent legal entity.