Many young bosses should not think that it is OK to register and apply for a business license. There will be many things to do next, and how to set up accounts when starting a small business? According to Mander Enterprise Service (cs.zbj.com), according to regulations, small businesses should implement the Accounting Standards for Small Businesses and not the Accounting Standards for Enterprises. Therefore, newly established small businesses should establish new accounts in accordance with the relevant provisions of the Small Business Accounting Standards and in conjunction with the actual process of applying for licenses for small businesses.
A newly established small business cannot carry out production and business activities without obtaining the relevant business opening certificate. Generally speaking, a newly established small business should first apply for a business license, then an organization code certificate, and then a tax registration certificate. During the application process, some licenses require money, while others are free of charge.
The person in charge first fills out the "Notice of Pre-approval of Enterprise Name" and names the enterprise. After approval, the business license can be applied for. For example, to open a bookstore, you must have a book distribution license from the cultural department; to open a store to sell cigarettes, you must have a tobacco retail license from a tobacco monopoly; a small business operating food must have a health license; and a small production enterprise must have an intermediary agency designated by the environmental protection department. Environmental impact assessment form or environmental impact assessment report, etc.
To apply for these business licenses or qualifications, some require payment of production fees or agency fees. These expenses incurred, if paid by the accounting staff, debit the administrative expense account and credit the cash inventory account. Otherwise, the administrative expense account is debited and the paid-in capital account is credited.
Of course, according to relevant regulations, a business must have a business premises. No business is allowed without a business premises. If the business premises is invested by shareholders, the transfer procedures must be completed, and the fixed assets account shall be debited and the paid-in capital account shall be credited according to the investment expenditure.
If it is leased, there must be a lease contract and a rent invoice. The small business should debit the management expense account and credit the paid-in capital account based on the actual rent paid; if the business location is in rural areas , which belongs to the shareholder's own house, should have a house ownership certificate issued by the village committee where the shareholder is located. Based on the certification materials, the valuation should be recorded in the account.
After obtaining the business license, the person in charge must bring a copy of the business license, the original and photocopy of the legal representative and personal ID card to the official seal engraving enterprise designated by the public security organ to engrave the official seal, financial seal, and invoice Special seals, contract seals and other business seals. A fee is required for seal engraving. The accountant pays the amount based on the invoice, debits the management expense account, and credits the paid-in capital account. If cash is paid from the finance department, the administrative expense account is debited and the cash on hand account is credited.
How much does industrial and commercial registration cost? Rest assured when you come to Mande Enterprise Services, the company's agency is safe and efficient, the tax consultant is professional, and Mande Enterprise Services is a one-stop service expert.