Do you have to have an accountant to set up a company?

Yes, you must. If you can handle the company's taxes and accounts yourself, you don't have to.

The reasons to please are as follows:

Bookkeeping+tax filing is the obligation of the company and its legal representative as stipulated by the laws of China.

According to the Law of People's Republic of China (PRC) on Tax Collection and Management, tax registration shall be conducted within 30 days from the date of issuance of the business license, and the company's account books shall be established that month.

According to the Law of People's Republic of China (PRC) on Tax Collection and Management, after the business license is approved, an enterprise should start to apply for tax returns in the month after the account is established in the first month.

In other words, whether your company makes money or not, whether your company has business sources or not, it is inevitable to make accounts and tax returns every month.

Even if you don't do business for the time being, you should pay zero tax returns on time.

If you don't submit your monthly tax return on time, as a legal representative, you may face a series of adverse consequences.

If the company fails to file tax returns on time, it will be listed in the list of industrial and commercial anomalies. If it has not been handled for three years, the company will be listed as illegal and untrustworthy.

At this time, as a legal representative, you may face a series of difficulties such as loan, house purchase, travel and immigration. If the company has other debt disputes, you may be listed as "Lao Lai".

The establishment of a company, whether it adopts strict standards or examination and approval methods, should have the substantive elements and procedural elements stipulated by law.

First, substantive elements.

According to the Company Law of People's Republic of China (PRC), the basic elements of a company include the following aspects:

1. Organizational requirements: company category, company name, domicile, business scope and organization.

2. Elements of the founder:

(1) The founder of the company can be a natural person or a legal person.

But a natural person must be a person with full capacity.

A legal person must be a social organization with legal personality. Shareholders of an unlimited liability company with unlimited joint and several liability, or partners of a partnership and other social organizations without legal capacity may not act as promoters of the company in the name of a group.

(2) Requirements for the number of founders: The number of founders in the early days of a company varies from law to law.

According to the Company Law of People's Republic of China (PRC), a limited liability company is established by more than two shareholders and less than 50 shareholders.

A one-person limited liability company refers to a limited liability company with only one natural person shareholder or one corporate shareholders.

The sole shareholder of a wholly state-owned company is a government agency that invests according to the authorization of the state or a company with government functions.

To establish a joint stock limited company, there should be more than five promoters, more than half of whom must have domicile in China.

When a state-owned enterprise is transformed into a joint stock limited company, there may be less than five people, but it shall be established by way of offering.

(3) Capital contribution requirements of sponsors. In countries that implement the authorized capital system, there are no clear and strict legal provisions on the capital contribution requirements of promoters. However, China is a country that implements the principle of determining capital contribution, and there are strict and detailed regulations on the capital contribution requirements of promoters.

note:

First, the registered capital of a limited liability company or a joint stock limited company shall not be lower than the statutory minimum registered capital stipulated in Articles 23 and 78 of the Company Law of People's Republic of China (PRC).

Second, in the way of capital contribution, the law allows the use of physical objects, industrial property rights, non-patented technologies and land use rights that can be calculated in money. But at the same time, it is stipulated that the value of intangible assets shall not exceed 20% of the registered capital.

Third, the founder must clearly stipulate the total registered capital of the company in the articles of association. The amount and mode of contribution of the promoters and the registered capital must be paid in full when the company is established.

According to Article 28 of the Company Law of People's Republic of China (PRC): "After the establishment of a limited liability company, if it is found that the actual price of the physical objects, industrial property rights, non-patented technology and land use rights as capital contribution is obviously lower than the amount stipulated in the company's articles of association, the capital contribution shareholders will make up the difference, and other shareholders at the time of the establishment of the company will be jointly and severally liable for it."

Where a joint stock limited company is established by offering, the shares subscribed by the promoters shall not be less than 35% of the total shares of the company, and the remaining shares shall be offered to the society.

Fourth, it is forbidden to "falsely report registered capital", "falsely contribute capital" and "withdraw capital contribution". If yes, legal liabilities will be investigated according to Article 206 of the Company Law of People's Republic of China (PRC), Article 208th and relevant laws and regulations.

(4) The establishment of behavioral elements.

Second, the procedural elements.

The procedural requirements for the establishment of a company include application for registration of establishment, examination of relevant registration authorities, licensing registration and other procedures. The company registration authority in China is the administrative department for industry and commerce. The principle of hierarchical jurisdiction is applied in company registration.

1. Application for establishment registration. According to the provisions of Article 27 and Article 82 of the Company Law of People's Republic of China (PRC), the establishment of a limited liability company or a joint stock limited company shall apply to the relevant registration authority for establishment registration within 30 days after all shareholders of the company have contributed, and submit the documents required for the establishment of the company.

2. The registration authority shall examine and issue a registration license. The registration authority examines the applicant's application for establishment registration and the documents submitted, and collects the company's establishment registration fee. Upon examination, if it meets the requirements stipulated in the Company Law of People's Republic of China (PRC), it shall be established and registered, and a business license shall be issued. The company shall be established as of the date when the business license is issued.