How to write about the scope of business license of Chinese enterprises

2020/11/09


Now China's industrial and commercial registration of business scope should be how to write no clear provisions, neither the number of words requirements, there is no category restrictions. But generally speaking, the scope of business or to express as standard as possible, easy to understand. Do not know how to write really, can refer to bureau of statistics to issue "national economy industry is classified", can check the language expression that compares standard here.

Although did not make clear provision, but still want to remind each taxpayer, scope of business is not you want to do what business fills go up ok, a lot of the thing that you want to do, want to pass the examination and approval of concerned branch!

First, General business items and licensed business items

Licensed business items can be divided into "pre-approval" and "post-approval". In recent years of commercial reform, a large number of pre-approval has been changed to post-approval. Therefore, registered companies often need to go through commercial registration first, obtain business licenses, and then obtain corresponding licenses in accordance with the provisions of relevant departments, before they can do business. For example, you want to open a snack shop, the business scope fill in "catering service", after getting a business license, still need to deal with "food business license" to formally open, this is the permit to operate the project, and the snack shop belongs to post approval.

Permission to operate the project is divided into "and" and "rear" approval "two kinds, through these years of commercial reform, a large number of front for examination and approval of all changes to the rear, so entrepreneurs tend to need to deal with business registration, obtain business licenses, and shall be handled in accordance with the provisions of the relevant departments of the corresponding license, and then you can open, as a snack bar above.

Second, Introduction of enterprise types and business scope

Tech

1. Common science and technology companies include: science and technology, information technology, network technology, science and technology development, etc.

2. The common business scope of science and technology includes: technology development, technology popularization, technology transfer, technology consultation and technology service; Sell self-developed products; Computer system services; Application software services; Software development; Software consulting; Model design; Packaging and decoration design; Educational consultation; Economic and trade consultation; Cultural consultation; Sports consultation; Public relations services; Conference services; Investment consulting; Arts and crafts design; Computer animation design; Project investment; Investment management; Asset management; Enterprise planning and design; Designing, producing, acting as an agent and publishing advertisements; Market research; Enterprise management consulting; To organize cultural and artistic exchange activities (excluding commercial performances); Literary and artistic creation; To undertake exhibition and display activities; Conference services; Film and television planning; Translation service.(For projects subject to approval according to law, business activities can only be carried out after approval by relevant departments)

3. Remarks: The business scope shall be subject to the final industrial and commercial approval.

Culture, media and advertising

1. Common cultural companies include culture, cultural communication, cultural development, film and television culture, etc.

2. Common media companies include: media, cultural media, advertising media, etc.

3. Common advertising companies include: advertising, film advertising, etc.;

4. Common business scope: cartoons, feature films and TV variety shows; It is not allowed to produce current political news, similar special topics, columns and other radio and television programs (License for production and operation of radio and television programs: valid until September 29, 2014).Designing, producing, acting as an agent and publishing advertisements; To organize cultural and artistic exchange activities (excluding performances); Exhibition services; Enterprise planning; Computer graphic design; Advertising information consultation.(For projects subject to approval according to law, business activities can only be carried out after approval by relevant departments)

5. Remarks: The business scope shall be subject to the final industrial and commercial approval.

Consulting

1. Common consulting companies include: consulting, enterprise management consulting, business consulting, technical consulting, investment consulting, investment management consulting, education consulting, information technology consulting, financial consulting, etc.

2. Consulting, common business scope: enterprise management consulting, economic information consulting services, certification consulting, real estate information consulting, business consulting, investment consulting, financial consulting, financial consulting, domestic service, consulting, service consulting, investment management consulting, investment management, enterprise management consulting, marketing consulting, human resources, culture and art advisory consulting, legal information consulting services, medical information consultation and services; Technology development, technology transfer and technology training of technological products; Home decoration; To organize exhibitions and cultural and art exchange activities; Corporate image planning; Computer graphic design, production.(For projects subject to approval according to law, business activities can only be carried out after approval by relevant departments)

3. Remarks: The business scope shall be subject to the final industrial and commercial approval.

Management class

1. Common management companies include: investment management, enterprise management, business management, asset management, human resource management, catering management, etc.;

2. Common business scope of management: Project investment; Investment consulting; Enterprise management; Asset management; Planting and breeding; Corporate image planning; Enterprise marketing planning; Market research; Technical services and technical promotion; Food and beverage management; Labor dispatch; Leasing of construction machinery and equipment; Home decoration; Decorative design; Designing, producing, acting as an agent and publishing advertisements; Commercial premises for rent; Urban landscaping; Sales hardware, building materials, daily provisions, electronic computers, electrical equipment, auto parts, arts and crafts products, fruits and vegetables, furniture, metal materials, plastic products, cultural and sports supplies; Information consultation (except intermediary);Property management.(For projects subject to approval according to law, business activities can only be carried out after approval by relevant departments)

3. Remarks: The business scope shall be subject to the final industrial and commercial approval.

Business class

1. Common trading companies are: trading, science and trade, trade, industry and trade, etc.

2. Common business scope of trading companies: Daily provisions, needles textiles, clothing shoes and hats, clothing apparel, accessories, craft gifts, jade wares, toys, flowers and trees, health supplies, stationery supplies, computer hardware and software and accessories, packaging materials, office supplies, cultural office supplies, paper products, paper, cosmetics, furniture, wood, decoration materials, building materials, chemical raw materials and products, printing machinery, sanitary ware, ceramics, leather, rubber and plastic products, automobile and motorcycle parts, compressors and accessories, refrigeration equipment, bearing, pipe fittings, valves, metal materials, wire and cable, power tools, electrical equipment, instruments and meters, fitness equipment, photographic equipment, telecommunications device Materials, communication equipment, audio equipment, audio equipment, electronic products, hardware and telecom, medical equipment, jewelry, automobiles, etc.(For projects subject to approval according to law, business activities can only be carried out after approval by relevant departments)

3. Remarks: The business scope shall be subject to the final industrial and commercial approval.

Third, How to judge, how to deal with?

Companies that involve pre-approval issues need to get approval before they can be set up. A company that has completed its business registration but has not yet obtained the relevant license cannot operate in this field.

Generally speaking, when you get a business license, the clerk at the window will give you a "commercial subject approval notice". It will clearly state that the business scope you apply for needs to be approved by a certain department. After obtaining the license, can operate.

Each type of license involves different departments and requires different information and procedures, reminding bosses that they need to be extra careful when applying.

Four, Fill in the error reminder

Clearly the scope of business should be how to write, there are common mistakes here, we need to avoid!

1. Not focusing on the sequential aspects of your business

Some enterprises operate businesses in multiple industries at the same time. In this case, the first business item in the business scope belongs to the industry, and the indexes selected in tax inspection often refer to the industry level, and the order is wrong, so as to be careful of losses.

[Case] Company A is mainly engaged in business services and goods sales, but it puts goods sales in the first place. When the tax bureau selected the case, compared with the wholesale and retail industry, the tax burden was low, so Company A was confused and targeted, in fact, they paid more than 6% value-added tax, 16% less than ah ~

2. The branch writes at random

The business scope of a branch established by an enterprise shall not exceed that of the head office, since the branch cannot bear civil liability independently.

Therefore, the business scope of the branch should be within the business scope of the head office.

However, if an enterprise sets up a subsidiary, its business scope does not need to be within the business scope of the parent company. Since parent and subsidiary companies often provide services to each other, the head office shall increase the business scope of commercial services and other services, and the subsidiary shall increase the business scope of providing services to the head office.

3. Verification collection is not considered

New enterprises intending to apply for approved collection should avoid the occurrence of business scope in which approved collection is not allowed.

[Case] When Company B set up a new company to apply for verification collection, the financial personnel handled the industrial and commercial registration and added the business scope of patent agency and trademark agency. When applying for verification, the tax authority said that the patent agency could not verify the collection, your company does not meet the requirements, B company can only silently cancel the re-establishment of the company...

Therefore, enterprises planning to check and ratify the collection should pay more attention to the review of business scope, avoiding the type of non-check and ratify the collection stipulated in the Guoshuihan [2009] No. 377.

4. The more business scope, the better

As the business beyond the scope of business can not open invoices, the tax bureau on behalf of the invoice. The financial staff wrote in every conceivable line of business to save trouble.

But some businesses are not eligible for tax breaks.

[Case] Non-real estate enterprises set up new companies with land investment are exempted from land value-added tax temporarily, except for real estate enterprises. If the newly registered company had the misfortune of adding "real estate development" to its business, the company might not have been able to enjoy tax benefits when it invested in the new company with land.

If a non-real estate enterprise sets up a new company with land investment, the land VALUE-ADDED tax is temporarily exempted, and then changed to a real estate enterprise, should it pay the land VALUE-ADDED tax? Can you save tax in this way? This problem, still seek the professional consultant of the company seek advice!

5. Copy the business scope at will

The Internet often lists common business lines in various industries. Copyreader Suggestions, this kind of post to see the reference can be, do not copy all ah, even if it is the same industry of the enterprise, the focus of its management 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 rate of different main businesses is different.

In determining the main business, the scope of business can also be a reference, the scope of business should highlight the company's main business, avoid paying more taxes.