Business license application policy 2022

Big news, big changes to business licenses! On September 1, 2022, there will be important adjustments to the content of face-to-face interviews! The country also announced that it will expand the application field of electronic licenses and achieve national interoperability and mutual recognition by the end of 2022! What’s even more important is the big news! Business license, big changes!

Effective from September 1, 2022! According to the Municipal Supervision Notice [2022] No. 71: Starting from September 1, the original and duplicate contents of the business license will have some adjustments.

Let me highlight the key points for you: 1. The business licenses of companies, non-corporate legal persons, partnerships, branches and other types of market entities will no longer record the information of "business period", "operating period" and "partnership period" item. 2. The "capital contribution" information item is added to the business licenses of partnerships and sole proprietorships. 3. The item names and item locations in the business licenses of some types of market entities will be adjusted accordingly. 4. The format classification and printing standards of business licenses will continue to be in accordance with the "Business License Printing Standards (2019 Edition)" and "Business License Printing Standards" in the "Notice of the State Administration for Market Regulation on the Launch of the New Version of Business Licenses (Guoshijianzhu [2018] No. 253)" Standard (2019 version) and other relevant requirements are implemented. 5. Starting from September 1, 2022, various market entities approved by the registration authority to establish, change registration, and reissue business licenses will be issued business licenses with adjusted formats. 6. Various market entities that existed before can continue to use the original business license, or they can directly apply for a new version of the business license. 2

Specific changes in business licenses of various enterprises 3

Breaking news! Electronic licenses

National interoperability and mutual recognition will be achieved by the end of 2022. On June 23, the State Council Released guidance on strengthening the construction of digital government: requiring the promotion of intensive construction of digital comprehensive applications. Key points in this opinion: 1. Accelerate the improvement of the online and offline integrated unified identity authentication system by relying on authentication resources such as the national infrastructure for identity authentication, the national basic population information database, and the national legal entity information resource database. 2. Improve the shared service system for electronic certificates and licenses, and promote the expansion of application areas and national interoperability and mutual recognition of electronic certificates. 3. Improve the regulations for the issuance, management and use of electronic seals and improve a unified national electronic seal service system. In fact, as early as February 22, the General Office of the State Council issued the "Opinions on Accelerating the Expansion of Application Areas and National Interoperability and Mutual Recognition of Electronic Certificates", clearly accelerating the expansion of application areas and national interoperability and mutual recognition of electronic certificates to achieve more government services Things can be done online, on the palm of your hand, and all at once. Key points in the article:

1. Expand the application areas of electronic certificates

Promote the use of electronic certificates such as business licenses, production and operation licenses, and testing and certification in enterprise registration, operation, investment, and engineering construction. It has been applied in government affairs services, and further expanded to the fields of tax payment, social security, medical security, housing provident fund, transportation, public resource transactions, financial services, administrative law enforcement, market supervision and other fields. By associating enterprise-related information with electronic business licenses, the information required for handling enterprise-related government service matters is exempted from filling in and paper materials are exempted from submission, and the realization of "reporting at most once" for enterprise-related information is promoted. Government departments that can query and verify the information required for corporate services through electronic license sharing will no longer require enterprises to provide physical licenses or paper materials, effectively reducing costs and increasing convenience for enterprises.

2. Improve the application capabilities of electronic certificates, optimize and improve the electronic certificate sharing service system of the national integrated government service platform, promote the sharing of electronic certificate information among government departments, and strengthen cooperation with public security, customs, and taxation Related applications of vertical management information systems in other departments.

3. Accelerate the national interoperability and mutual recognition of electronic seals and electronic certificates, promote the simultaneous issuance of electronic business licenses and corporate electronic seals, mutual trust and mutual recognition across regions and departments, and expand the use of electronic business licenses, electronic signatures and electronic seals. Applications in enterprise-related service fields.

Before the end of 2022, the national integrated government service platform’s electronic certificate and license sharing service system will be basically established, the electronic certificate and license production and issuance mechanism will be established and improved, and the certificates commonly used by enterprises and the public will be basically electronic and synchronized with physical certificates. The production and application shall be standardized and mutually recognized across the country. 4

New Business License Regulations

How dare new companies and self-employed individuals not keep accounts and file taxes? Recently, the Beijing, Tianjin and Hebei Provincial Taxation Bureaus jointly issued the "Beijing-Tianjin-Hebei Regulation" "Tax Administrative Penalty Discretion Baseline" Announcement:

The document clarifies: Enterprises with new business licenses that do not go through tax registration will be fined not more than 2,000 yuan. If the circumstances are serious, they will be fined not less than 2,000 yuan but not more than 10,000 yuan. fine.

As a new company or self-employed, do you still dare not to keep accounts and file taxes?

1. Accounting is a must! You must handle taxes within 30 days from the date of issuance of the business license Register and create an account that month.

2. Tax filing is also a must! According to relevant laws and regulations: after the business license is approved, after the accounts are established in the first month, tax declaration will be made from the next month after obtaining the tax registration certificate.

Attention, the consequences of not keeping accounts and filing taxes are very serious_ You can’t get a loan to buy a house_ You can’t apply for immigration_ You can’t get pension insurance_ The company will be fined 2,000 to 20,000 yuan by the tax bureau every year_ The company owes taxes, and the legal person You will be banned from leaving the country and unable to buy airplane and train tickets_ If the company fails to file taxes for a long time, the tax bureau will come to audit the accounts_ If the company does not file taxes for a long time, the invoice machine will be locked_ It is extremely clear to enter the industrial and commercial business, and all external applications for business licenses will be greatly changed. Deepening the reform of "separating licenses and licenses", Puyang City became the first city in the country to implement "one code integration" and realize the "one license and business" reform.

The "one code integration" reform means that after an enterprise obtains a business license, the market supervision department will load the licensing information in the form of a "QR code" in accordance with the "market quasi-operation commitment". business license, thereby achieving “one license to operate”. At present, this reform has been implemented from the third-category medical device operation, drug retail, food circulation, food production and other matters that the market supervision department is responsible for. The next step will be gradually expanded to the city's 32 enterprise-related business licensing matters.

This reform presents the following highlights:

First, commitment means business approval. Enterprises can obtain the business qualification by receiving a notification letter, signing and submitting an application and commitment letter;

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The second is to obtain the certificate once the code is issued. Enterprises only need to hang the business license with the QR code of the license information at the business premises;

The third is to issue the certificate and supervise, and the post-supervision and pre-supervision will be carried out. transfer, promptly include it in the supervision plan, and implement "post-certification verification". 6

Be careful to avoid the "five pitfalls" of business scope

1. Arrange the business scope in order of those enterprises that operate in multiple industries at the same time. The first item in the business scope is The enterprise belongs to an industry, and when the tax bureau conducts audits, the indicators selected often refer to the industry level. Arrange in the wrong order and you may suffer a loss.

2. The more business scopes, the better. Some financial personnel are afraid that they will not be able to issue invoices on their own when encountering business beyond the business scope in the future, so they write down all the business scopes they can think of. However, some business operations are not eligible for tax incentives!

3. Failure to consider approved taxation If a new enterprise plans to apply for approved taxation, it should avoid business scopes that do not allow approved taxation. For example, patent agencies, trademark agencies, etc. cannot be assessed for collection. For details, please refer to the National Tax Letter [2009] No. 377.

4. Fill in the business scope of the branch casually. The business scope of the branch cannot exceed the business scope of the head office because it cannot bear civil liability independently. The business scope of the subsidiary does not need to be within the business scope of the parent company. However, since the parent company and its subsidiaries often provide services to each other, the head office should increase its business scope such as commercial services, and the subsidiaries should increase the business scope of providing services to the head office.

5. Copy the business scope at will. Common business scopes in various industries are often listed on the Internet.

The editor suggests that you just read this type of posts for reference, and don’t copy them all. Even companies in the same industry have very different business priorities. 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, corporate tax rates for different main businesses are different. When determining the main business, the business scope can also be a reference. The business scope should highlight the company's main business to avoid paying more taxes.

Remind all taxpayers that the scope of business is not just what you want to do. Many things you want to do must be approved by the relevant departments!

Company registration Please keep the detailed process and financial and tax treatment of start-up fees!

The company registration process determines the company type and name, and submits the verification application online.

Enterprise name composition: Administrative division, font size, industry, composition form

Declaration method: Applicant declares independently. Applicants can apply through the enterprise name declaration system or at the service window of the enterprise registration authority. Submit relevant information and materials, query, compare and screen the proposed enterprise names, and select enterprise names that meet the requirements of these regulations.

Validity period: The enterprise registration authority shall reserve the enterprise name submitted through the enterprise name declaration system. The retention period is 2 months. Confirm the address information, executive information, business scope, etc., submit the application for business establishment, and obtain the "Notice of Registration Approval for Establishment" after approval. Materials required: 1. Company name 2. ID information of the legal person and all shareholders (ID card name, address, ID number); 3. Personal U-shield of the legal person and all shareholders (U-shield is used as an online electronic signature); 4. Registered capital, shareholder capital contribution ratio; 5. Articles of Association; 6. Registered address and proof of use (including but Not limited to real estate certificates, real estate certificates, lease contracts, house purchase contracts, stall contracts, free use certificates, etc.); 7. Business scope; According to the "Business Scope Registration Standard Expression Catalog (Trial)", use standard entries for registration (you can also go through Business scope standard expression inquiry system website inquiry) The business scope is the main business activity item registered by the enterprise in accordance with the law. It does not constitute a restriction on the enterprise's business activities and operating capabilities. For enterprises that operate businesses in multiple industries at the same time, the first item of the business scope is the The industry to which the enterprise belongs 8. Laws, administrative regulations and decisions of the State Council stipulate that the establishment of a company must be submitted for approval or the business scope of the company applying for registration has items that must be submitted for approval before registration, and relevant approval documents or licenses must be submitted.

Tips: Application materials may differ in different provinces, please refer to the requirements of the local industrial and commercial bureau. With a business license, you can apply for seal engraving on site or online: company seal, financial seal, contract seal, legal representative seal, and invoice seal. Tax registration and tax classification must be completed within 30 days from the date of issuance of the business license, and accounts must be established that month; after the accounts are established in the first month, tax returns must be made on time starting from the month after the tax registration certificate is obtained. Need to be submitted to the tax authorities for filing: finance, accounting systems or financial, accounting treatment methods and accounting software; all bank account numbers such as general accounts and basic accounts opened by banks

Financial and tax treatment of start-up fees during the preparation period

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Preparation period: refers to the time from the date the enterprise is approved for establishment to the date it starts production and operation (including trial production and trial operation).

Accounting treatment: Debit: management expenses - start-up expenses - wages, office expenses, etc. Credit: bank deposits. According to the "Accounting Standards for Business Enterprises", the start-up expenses incurred by the enterprise during the preparation period include personnel wages and office expenses. , training fees, travel expenses, printing fees, registration fees and borrowing costs that are not included in the cost of fixed assets.

Corporate income tax treatment:

Policy basis: