At present, the industrial and commercial registration has no clear provisions on how to write the business scope, neither the number of words nor the category restrictions. However, generally speaking, the business scope should be expressed as normatively and easily as possible. I really don't know how to write it. You can refer to the "National Economic Industry Classification" issued by the National Bureau of Statistics, where you can find relatively standard language expressions.
Remind all taxpayers that the business scope is not just what you want to do. Many things you want to do must be approved by the relevant departments!
01. General business items and licensed business items
General business items can be operated after obtaining the business license. For example, if you open a trading company, the business scope can be written as "domestic trade (exclusive, exclusive and controlled goods excluded)". After obtaining the business license, it is unnecessary to re approve the sale of clothing, shoes and bags.
The meaning of a licensed business project is not only to obtain a business license, but also to obtain the approval of the relevant licensing authorities before the project can be operated. For example, if you want to open a restaurant, fill in "catering services" in the business scope. After obtaining the business license, you also need to apply for a Food Business License, which can be officially opened only after being approved by the environmental protection department.
02. Introduction to enterprise type and business scope
Science and technology:
1. Common technology companies include: technology, information technology, network technology, technology development and other companies.
2. The common business scope of science and technology includes: technology development, technology promotion, technology transfer, technology consulting, and technology services; Sell self-developed products; Computer system services; Application software services; Software development; Software consulting; Model design; Packaging decoration design; Educational consultation; Economic and trade consultation; Cultural consultation; Sports consultation; Public relations services; Conference services; Investment consultation; Arts and crafts design; Computer animation design; Project investment; Investment management; Asset management; Enterprise planning and design; Design, production, agency and release of advertisements; Market research; Enterprise management consulting; Organize cultural and artistic exchange activities (excluding commercial performances); Literary and artistic creation; Undertake exhibition activities; Conference services; Film and television planning; Translation services. (Projects that must be approved according to law can only be operated after being approved by relevant departments)
3. Note: The business scope is 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 and television advertising, etc;
4. Common business scope: cartoons, feature films, TV variety shows; It is not allowed to produce radio and television programs such as current political news and similar topics and columns (radio and television program production and operation license: valid until September 29, 2014). Design, production, agency and release of advertisements; Organize cultural and artistic exchange activities (excluding performances); Exhibition services; Enterprise planning; Computer graphic design; Advertising information consultation. (Projects that must be approved according to law can only be operated after being approved by relevant departments)
5. Note: The business scope is 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. Common business scope of consulting: enterprise management consulting, economic information consulting services, certification consulting, real estate information consulting, business consulting, investment consulting, financial consulting, financial consulting, domestic service consulting, labor consulting, investment management consulting, investment management, enterprise management consulting, enterprise marketing consulting, human resources consulting, culture and art consulting Legal information consultation, medical information consultation and labor service; Technology development, technology transfer and technology training of scientific and technological products; Home Furnishing decoration; Organize exhibitions and cultural and artistic exchange activities; Corporate image planning; Computer graphic design and production. (Projects that must be approved according to law can only be operated after being approved by relevant departments)
3. Note: The business scope is subject to the final industrial and commercial approval.
Management:
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 consultation; business management; Asset management; Planting and breeding; Corporate image planning; Enterprise marketing planning; Market research; Technical services and technology promotion; Catering management; Labor dispatch; Leasing of construction machinery and equipment; Home Furnishing decoration; Decoration design; Design, production, agency and release of advertisements; Commercial housing rental; Urban landscaping; Sales of hardware, building materials, general merchandise, computers, electrical equipment, auto parts, arts and crafts, fruits and vegetables, furniture, metal materials, plastic products, cultural and sports goods; Information consultation (excluding intermediaries); estate management. (Projects that must be approved according to law can only be operated after being approved by relevant departments)
3. Note: The business scope is subject to the final industrial and commercial approval.
Business:
1. Common trading companies are: trade, science and trade, trade, industry and trade companies;
2. The common business scope of trading companies includes: general merchandise, knitwear and textiles, clothing, shoes and hats, clothing, decorations, craft gifts, jade, toys, flowers and trees, health care products, sporting goods, computer hardware and software and accessories, packaging materials, office supplies, cultural and office supplies, paper products, paper, cosmetics, furniture, wood, decoration materials, building materials Chemical raw materials and products, printing machinery, sanitary ware, ceramic products, leather products, rubber and plastic products, auto and motorcycle accessories, compressors and accessories, refrigeration equipment, bearings, pipe accessories, valves, metal materials, wires and cables, electric tools, electromechanical equipment, instruments, fitness equipment, photographic equipment, telecommunications equipment, communication equipment, audio equipment, audio equipment Electronic products, hardware and electrical equipment, medical equipment, jewelry, automobiles, etc. (Projects that must be approved according to law can only be operated after being approved by relevant departments)
3. Note: The business scope is subject to the final industrial and commercial approval.
03. How to judge and deal with
Companies involved in pre approval need to get approval before they can be established. The post approval company, which has completed the industrial and commercial registration but has not yet obtained the corresponding license, cannot operate in this business field, but can operate other businesses.
Generally speaking, when receiving the business license, the window clerk will give a "Notification of Approval of Commercial Subject", which clearly states that a certain business scope you apply for needs to be approved by a certain department. Only after obtaining the license can it operate.
The departments involved in each type of permit are different, and the required data and handling procedures are also different, reminding bosses to pay special attention when handling.
We have made it clear how to write the business scope. There are common mistakes that we need to avoid!
1. Pay no attention to the sequence of business scope
Some enterprises operate businesses in multiple industries at the same time. At this time, the enterprise where the first business item in the business scope is located is the industry to which it belongs. The tax bureau often refers to the industry level for case selection indicators when conducting inspection, sorting out the wrong order, and being careful to suffer losses.
[Case] Company A is engaged in the main business services and concurrently in the sales of goods, but it puts the sales of goods in the first place. When the tax bureau selected the case, compared with the wholesale and retail industry, the tax burden was relatively low, so Company A was vaguely targeted. In fact, people pay 6% VAT more than 13%~
2. Business scope of branches
When an enterprise establishes a branch, its business scope cannot exceed that of the head office because the branch cannot independently bear civil liability. Therefore, the business scope of the branch company should be within the business scope of the head office.
However, if an enterprise establishes a subsidiary, its business scope does not need to be within the business scope of the head office. Since parent and subsidiary companies often provide services to each other, the head office should increase the business scope of commercial services, and subsidiaries should increase the business scope of providing services to the head office.
3. Verification and collection are not considered
Newly established enterprises that intend to apply for verification and collection shall avoid business scope that does not allow verification and collection.
[Case] The newly established company of Company B plans to apply for verification and collection, and the financial staff increases the business scope of patent agency and trademark agency when handling industrial and commercial registration. When applying for verification, the tax authority said that the patent agent could not verify the collection, and your company did not comply with the regulations, so Company B had to silently cancel and re establish the company
Therefore, enterprises that intend to verify the collection should pay more attention to the verification of their business scope and avoid the types that cannot be verified and collected as stipulated in GSH [2009] No. 377.
4. The more business scope, the better
Since the business beyond the business scope cannot be invoiced by itself, it needs to be invoiced by the tax bureau. In order to save trouble, the financial staff wrote down the business scope they could think of.
However, some businesses cannot enjoy preferential tax treatment.
[Case] Non real estate enterprises that invest in land to establish new companies are temporarily exempt from land value-added tax, except for real estate enterprises. If unfortunately the newly registered company has added the business scope of "real estate development", the company may not be able to enjoy tax incentives when investing in new companies with land.
If a non real estate enterprise sets up a new company with land investment, the land value-added tax will be temporarily exempted, and then it will be changed into a real estate enterprise, should it pay the land value-added tax? Can you save tax in this way? You'd better consult the company's professional consultants for this problem!
5. Random copying of business scope
The common business scope of various industries is often listed online. This kind of post can be used as a reference. Don't copy it all. Even enterprises in the same industry have different business priorities. Take VAT 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.
When determining the main business, the business scope is also a reference. The business scope should highlight the company's main business and avoid overpaying taxes.
Although the business scope is small, there are many misunderstandings. Remember to take a detour. If you have any questions, you can always consult our second brother
