1. What materials should be provided by the investor for establishing a foreign-invested enterprise?
(1) the original identity document of the investor (the investor shall provide the Hong Kong, Macao and Taiwan passport for individuals from Hong Kong, Macao and Taiwan, and the passport for individuals from other countries to invest; The investor shall provide notarized documents of the investor as the main body of the company;
(2) three or more company names to be established;
(3) the proposed registered capital;

(4) the original identity certificate of the legal representative;

(5) list of three or more members of the board of directors and identity documents; If it is an executive director, it need not be provided;
(6) identification documents of supervisors.
(the above identification documents: Hong Kong, Macao and Taiwan residents shall provide Hong Kong, Macao and Taiwan pass; residents from other countries shall provide passports)

2. How to approve the name of foreign-invested enterprises?
Constitute the four basic elements of the enterprise name is: (1) the name of the administrative area) + (name) + + features/business (industry) (organization), such as changzhou + + crown sheng + enterprise management co., LTD., among them, the font size are elements constitute the core of the enterprise name, should be more than two Chinese characters, an enterprise name shall reflect the specific characteristics of the industry or business terms, the scope of business enterprise or characteristics; The current method of name approval is registered on the website of the administration for industry and commerce.

3.How to write the business scope?
The company's business scope is divided into two categories: "general business projects" and "licensed business projects". Projects licensed for operation shall be operated only with approval documents and certificates; Licensed business projects can be divided into "pre-approval" and "post-approval". In recent years of commercial reform, a large number of pre-approval are changed to post-approval. Therefore, registered companies often need to go through commercial registration first, obtain business license, and then apply for the corresponding license according to the provisions of the relevant departments before they can start business. The business scope should be as standard and easy to understand as possible; In determining and filling in the business scope, must carefully consider to avoid unnecessary trouble, to be combined with the actual business to fill in the business scope. Really do not know how to write, can refer to the national bureau of statistics issued by the "national economy industry classification", here you can check the more standardized language expression; Or consult our staff.

4. How is the registered capital of foreign-invested enterprises regulated?
In accordance with the requirements of the company law, if laws and administrative regulations provide for the minimum amount of registered capital of a limited liability company or a joint stock limited company, such provisions shall prevail. Where there are special provisions in the relevant laws of China concerning companies or foreign-invested enterprises engaged in specific industries, the establishment of foreign-invested enterprises by foreign investors to engage in such industries shall comply with these special provisions. China's company law does not expressly stipulate the registered capital of foreign companies. Although the minimum registered capital requirement of RMB 30,000 in the company law is also applicable to foreign companies, in practice, it is suggested that the minimum registered capital shall be usd 50,000.

5. What is the regulation on the proportion between the registered capital and the total amount of investment?
According to the interim provisions on the proportion of the registered capital and the total amount of investment of chinese-foreign equity joint ventures issued by the state administration for industry and commerce, the proportion of the registered capital and the total amount of investment of foreign-funded enterprises is as follows:
(1) if the total amount of investment is less than us $3 million (including us $3 million), the registered capital shall account for at least 7/10 of the total amount of investment;
(2) where the total amount of investment is more than 3 million us dollars to 10 million us dollars (including 10 million us dollars), the registered capital shall account for at least one half of the total amount of investment, and where the total amount of investment is less than 4.2 million us dollars, the registered capital shall not be less than 2.1 million us dollars;
(3) where the total amount of investment is above us $10 million to us $30 million (including us $30 million), the registered capital shall account for at least two-fifths of the total amount of investment, and where the total amount of investment is less than us $12.5 million, the registered capital shall not be less than us $5 million;
(4) if the total amount of investment is more than 30 million us dollars, the registered capital shall account for at least 1/3 of the total amount of investment. If the total amount of investment is less than 36 million us dollars, the registered capital shall not be less than 12 million us dollars;
(5) if an enterprise with foreign investment fails to comply with the above provisions due to special circumstances, it may file an application report to the ministry of commerce for approval by the state administration for industry and commerce of the People's Republic of China.

6. What is the term of contribution?
The new company law eliminates the requirement that shareholders (promoters) should make full contributions within two years from the date of establishment of the company and investment companies should make full contributions within five years. The stipulation that shareholders of one-person limited liability company should pay full capital contribution in one time is cancelled. Instead, the shareholders (initiators) of the company shall independently agree on the amount of capital contribution, the method of capital contribution and the term of capital contribution, etc., which shall be recorded in the articles of association of the company. The term of capital contribution of the registered capital shall be completed within the term of operation, provided that the specific date shall be filled in.

7. For the business license to prepare what information?
(1) notice of pre-approval of names or reservation notice of self-declared names of market entities and letter of credit commitment of self-declared names of market entities signed by investors (including a duplicate check list of names);
(2) application for registration (filing) of a foreign-capital company signed by the investor;
(3) the original identity document of the investor (the investor shall provide the Hong Kong, Macao and Taiwan passport for individuals from Hong Kong, Macao and Taiwan, and the passport for individuals from other countries to invest; The investor shall provide notarized documents of the investor subject for the company; If the notarized document is in English, translation is required;
(4) the original and photocopy of the identity certificate of the legal representative;
(5) appointment documents and identity certificates of directors, supervisors and managers;
(6) copy of the id card of the financial officer;
(7) the power of attorney of the designated representative or co-entrusted agent signed by the investor and the copy of the principal's id card;
(8) equity structure diagram;
(9) articles of association;
(10) address use certificate (including real estate registration certificate, house property certificate, land certificate, house lease contract or free use certificate).

8. How to apply for the business license?
After the name is registered successfully, it is necessary to apply for online registration on the website of the administration for industry and commerce, and upload the above materials to the window of the administration for industry and commerce of the district where the application is submitted successfully. After the acceptance of the application, it is required to wait for the telephone notification of the administration for industry and commerce, and wait for the issuance of business license.

9. How to apply for the record form of foreign-invested enterprises?
Since September 1, 2016, business bureau cancelled the issuance of the approval certificate of a foreign-invested enterprise, instead of foreign-funded enterprises for the record registration form ", June 29, 2018 the ministry of commerce decided to set up enterprises with foreign investment, fall within the scope of the measures for the record, all the investors (or the board of directors of the company limited by shares with foreign investment) designated representative or entrusted agent in to industrial and commercial and market supervision and management departments for establishment registration, shall submit the foreign investment enterprises set up online registration information.
After the record is passed, go to the local industrial and commercial bureau window to get the record registration form of foreign-invested enterprises.

10. What information is required for opening a basic bank account?
As the people's bank of China continuously strengthens its control over financial business, enterprises need to go to the bank for signature to open an account. To apply for a business license, the original documents of the legal person's identity certificate, the original copies of the business license, the original identity card of the handler, and the official seal, financial seal and legal person seal should be provided.

11. How to handle the capital account?
Foreign exchange capital account is Chinese and foreign investors in foreign investment of enterprises with foreign investment of capital account, the income of the investor in foreign exchange investment capital, to deal with capital account before must first deal with the business registration certificate of foreign exchange, the business registration certificate of foreign exchange for basic door open an account at the same time can be handled together.

12. What is the tax approved, how to do?
Member that check and ratify taxes refers to the competent company tax according to the actual operation characteristics and operation of the company range, properly verified payable tax enterprise (mainly include value added tax, enterprise income tax, individual income tax, urban construction tax, education surcharge, stamp duty), taxable items, tax taxpayer is divided into general VAT taxpayer and small-scale VAT taxpayer, enterprise can according to the actual situation in the national electronic tax official website to choose for approval.

13. What enterprises need customs registration?
Enterprises involved in import and export business, import and export of goods need to go to the customs declaration declaration registration, import and export declaration needs to have the relevant qualification certificate to deal with, so enterprises involved in import and export business need to go through the customs registration certificate; To apply for the customs registration certificate, you need to register online on the single window website of the customs office and then go to the customs office to apply for the certificate.

14. What enterprises need to apply for self-care inspection registration?
According to the relevant provisions of the provisions on inspection and quarantine declaration for entry-exit inspection and quarantine, all domestic enterprises with the right of import and export are required to apply for self-service inspection and registration. All units included in the scope of self-care inspection and quarantine reporting units shall go through the record registration procedures before the first inspection and obtain the registration code before handling the self-care inspection and quarantine reporting business.

15.How to register the directory?
Has the right of foreign trade companies, import and export business of enterprises, need to register a name list to the administration of foreign exchange, ect, the state administration of foreign exchange for enterprises with more than 30 days or more advance, payment in advance (starting from the closed, on the day of payment to the corresponding expected, import date more than 30 days) and more than 90 days deferred payment, by deferred payment, and imported from the corresponding date in the day to corresponding expected to close, payment of more than 90 days) of the business should be in the business occurred within 30 days from the date of landing the goods trade monitoring system of foreign exchange registration.

16.What is the purpose of opening a foreign currency settlement account?
According to the relevant provisions of the relevant domestic foreign exchange account management agencies in China to open a settlement account, shall be in accordance with the provisions approved by the safe or for the record, the scope of its income is derived from the current account of foreign exchange and approved by the safe under other foreign exchange income and expenditure for often spending or spending under capital account approved by safe, the use of settlement account shall abide by the relevant foreign exchange regulations; Therefore, for enterprises engaged in import and export business, foreign currency settlement account is essential.

17. Why do I need to apply for an e-port card?
E-port card is the IC card of China's e-port enterprises. The import and export products of enterprises all need the IC card of China's e-port, which is divided into enterprise legal person card and enterprise operator card. Enterprises in the import and export products need to use the e-port card for customs declaration and inspection and pay customs duties and import VAT and other business.

18. How to apply for a food business license?
Have involved food sales enterprise need application is rear can operate the food business license, handle the food business license need to deal with to belong to industrial, application form, the industrial and window to handle food business license must provide two or more than two certificate of health examination food security administrator; If you sell frozen or refrigerated food, you need to provide the certificate of quality of refrigerator.

19. Does the business scope need to apply for a license for medical devices?
For enterprises involved in medical device business, if the products are of the same category, they can be directly operated; If the product belongs to category ii, it is required to go to the food and drug administration of the region where the product belongs to to handle the registration of medical device business; If the product belongs to the third category, it shall apply for the "medical device business license" at the food and drug administration of the region to which it belongs.

20.How to deal with the bar code?
Producers and sellers who have obtained the business license of enterprise legal person or business license according to law may apply for the identification code of registered manufacturer according to their own business needs; The applicant to local branches of coding the manufacturers identification code application formalities (application form can be gotten at the scene, must take the enterprise business license and the official seal), the applicant's application materials by the local branches of coding, after preliminary examination qualified data, by signing code branch and submit to the examination and approval, the article numbering center of China provide account and remittances to the barcode center, coding center received qualified application materials and pay the cost of the applicant, to meet the requirements of the regulations, indeed coding center approved registered manufacturer identification code from the applicant.

21. How to identify the taxpayer?
Current taxpayer is divided commonly for miniature taxpayer and average taxpayer. Small-scale taxpayer is to point to, annual sale is in formulary level the following, and accountant business accounting is not perfect, cannot file the value added tax taxpayer that sends concerned tax data according to the regulation. General taxpayer is to point to, annual taxable sale exceeds the small-scale taxpayer standard taxpayer that ministry of finance, state administration of taxation sets.

22.What are the current VAT rates?
The current tax rates for general taxpayers are 16%, 10%, 6% and 3% : 16% for trading companies, 10% or 3% for construction engineering and electromechanical companies, and 6% for service industries. The current tax rate for small-scale taxpayers is 3% and is not deductible.

23. How many types of tax items does a company have?
A company involved in the tax is not only one, the common have value-added tax, consumption tax, corporate income tax, value-added tax surtax, stamp tax, etc. When paying taxes, the business that should see a company to develop involved those taxes, undertake paying taxes to declare and pay duty again according to content of charge to an account.

24.Are bookkeeping, tax filing and paying taxes the same thing?
Bookkeeping and tax filing are two things, but they go hand in hand. And declare duty and pay tax also are two different things, declared duty to need not pay duty.

25. The establishment of the company has not occurred business, is not required to declare tax, no income is not required to declare tax?
Once your company is established, you'll need to start filing your taxes, whether or not you're in business. Even if be the company that did not manage to also did not make out an invoice, also get declare taxes, can choose at this moment "0 declare". But long-term zero returns would be included in "risk monitoring".

26. How to issue the invoice after the occurrence of business?
First, the tax control system can be purchased according to the need, and the general VAT invoice or special VAT invoice can be issued according to the demand. Second, small-scale taxpayers can apply for VAT invoices issued by tax authorities. However, only general taxpayers can issue special VAT invoices of 16% and enjoy input tax deduction, while small-scale taxpayers can only issue general VAT invoices of 3%.

27. What are the requirements for the acquisition of VAT invoices?
The special VAT invoice requires the purchaser to fill in the information correctly and completely, and the VAT invoice with the tax number shall not be used as the tax deduction voucher! The buyer shall provide the taxpayer identification number or uniform social credit code to the seller when requesting the general VAT invoice; The seller shall fill in the taxpayer identification number or uniform social credit code of the purchaser in the column of "taxpayer identification number of the purchaser" when issuing the general VAT invoice. Invoices that do not conform to the regulations shall not be used as tax receipts.

28. How long is the certification period for VAT invoices?
Since July 1, 2017, general VAT taxpayer made after July 1, 2017 and issue special VAT invoices and motor vehicle sales invoice, shall issue within 360 days from the date of certification or login VAT invoice choose confirm platform for confirmation, and tax return within the prescribed period, to the competent taxation authority to offset the input tax.

29. How to open a bank account after the establishment of the company?
After the company is established, the data such as the company business license that needs to write opens an account to the bank according to the need. According to the "bank account management measures" promulgated by the people's bank of China, enterprises shall open accounts, which can be divided into capital account, basic deposit account, general deposit account, temporary deposit account and special deposit account according to their different USES.

30. What are the capital account, basic account, general account and special account?
The capital account is set up by an enterprise with foreign investment. The foreign exchange invested by foreign investors shall be remitted into the capital account. Basic account is the RMB account that every company must establish, have only one, besides normal settle accounts, carry petty cash, check and ratify, salary manual, must be to use basic door. General account is to be able to open in many Banks, can undertake normal settle accounts only. A special deposit account refers to a bank settlement account opened by a depositor in accordance with laws, administrative rules and regulations for the special management and use of funds for a specific purpose, with the purpose of ensuring that funds for a specific purpose are used exclusively for the purpose of supervision and management. Only the basic account can handle cash withdrawal, other accounts can only handle cash deposit and transfer. Also have open basic account first only, ability opens if general door, special account.

31. How to convert the capital into RMB after it is entered into the account?
A foreign-capital enterprise shall set up a capital account, and after the capital is entered into the account, it may bring relevant information to the bank for foreign exchange settlement fund to the basic account. But different Banks have different limits on the amount of reserves. In addition, the capital fund can also directly settle the foreign exchange and pay the payment for goods in RMB. In case of overseas business, the capital fund can also directly pay the payment for goods abroad.

32. Can the capital account be used to receive overseas loans?
The capital account may not receive funds from overseas transactions. According to the demand, a foreign currency settlement account with the same currency can be opened to handle the settlement of foreign currency transactions within the business scope of the company. A foreign currency settlement account may be either an account used solely for the payment of the foreign currency payment system or an account used simultaneously for other foreign exchange transactions.

33. Foreign exchange administration on the enterprise collection and payment of foreign exchange deadline requirements?
The foreign exchange receipts and payments or foreign exchange operations of domestic institutions and individuals, as well as the foreign exchange receipts and payments or foreign exchange operations of overseas institutions and individuals in China shall meet the requirements of the state administration of foreign exchange. Deferred collection and payment of foreign exchange refers to the payment over 90 days after the goods import and export, and such business must be filed with the state administration of foreign exchange within 30 days of the date of import and export, if not filed, it will affect the payment.

34. How do enterprises pay taxes after going out for business activities?
If an enterprise goes out for business activities, it needs to put on record for going out for business on the Internet, and it needs to pay tax in the month when the service invoice is issued to the place where the service takes place. The tax payment certificate can be obtained after the tax is paid in advance. In case of subcontract business, subcontract invoice and subcontractor's tax payment certificate are required to handle the current tax payment in advance.

35. How to deduct the input VAT after the import business occurs?
General VAT taxpayers of import business, import links will pay import VAT, import goods belong to the scope of VAT credit payment of customs, the customs declaration forms of payment of the book will be listed number, date of import, the customs value, value added tax and other information, the information need to be provided to the tax authorities and customs audit, after comparison and correct VAT deduction of input tax can be used as normal.

36. Can electronic invoices be used as entry vouchers?
Electronic invoice is the product of the information age, the same as the ordinary invoice, the tax bureau issued a unified form for the use of businesses, the invoice number of the national unified code, the use of unified anti-counterfeiting technology, distributed to businesses, attached to the electronic invoice with electronic tax bureau's signature mechanism. Legitimate electronic invoices can be used as financial reimbursement vouchers and effective vouchers to protect consumers' rights and interests. The invoicing party and the drawee party may download and store by themselves; You can choose the appropriate paper to print electronic invoices, as bookkeeping, invoice and other vouchers.