2016怎樣注冊(cè)外資公司
2016怎樣注冊(cè)外資公司
2016注冊(cè)外資公司是大部分企業(yè)家都會(huì)選擇的，然而現(xiàn)在申請(qǐng)注冊(cè)外資公司有什么流程要走的?小編為你帶來了“外資公司”的相關(guān)知識(shí)，這其中也許就有你需要的。
外資公司注冊(cè)條件
與在國(guó)外注冊(cè)公司有很大的不同，在中國(guó)大陸注冊(cè)外資公司的材料非常多，注冊(cè)條件也較苛刻。
外資公司注冊(cè)的條件有很多，其注冊(cè)條件主要有公司股東、監(jiān)事、董事、公司名稱、經(jīng)營(yíng)范圍、注冊(cè)資本、注冊(cè)地址、公司章程、法定代表人等。
工商注冊(cè)服務(wù)中心依據(jù)多年為客戶代理注冊(cè)公司的經(jīng)驗(yàn)，將注冊(cè)外資公司的條件整理如下：
1、外資公司股東
外商獨(dú)資公司的股東可以為外國(guó)企業(yè)，也可以外國(guó)居民。
中外合資公司的股東，對(duì)于中方股東有特殊要求，即中方股東不能是中國(guó)居民，必須是中國(guó)公司。
外資公司注冊(cè)時(shí)，需提交并驗(yàn)資股東的身份證明。外國(guó)企業(yè)提交經(jīng)公證過的合法開業(yè)證明，外國(guó)個(gè)人提交經(jīng)公證過的護(hù)照。
2、外資公司監(jiān)事
若設(shè)監(jiān)事會(huì)，至少需三名監(jiān)事成員。若不設(shè)監(jiān)事會(huì)，可設(shè)一名監(jiān)事即可。
監(jiān)事可以是外國(guó)個(gè)人也可以是中國(guó)大陸居民。在辦理外資公司注冊(cè)時(shí)，需提交監(jiān)事的身份證明。
3、外資公司董事
外資公司成立時(shí)，可以設(shè)董事會(huì)，也可以不設(shè)董事會(huì)，若不設(shè)董事會(huì)，需設(shè)一名執(zhí)行董事。外資公司董事或執(zhí)行董事即可以聘請(qǐng)大陸居民也可以委派外國(guó)個(gè)人擔(dān)任。
外資公司注冊(cè)時(shí)，董事需出具身份證明材料。
4、外資公司注冊(cè)資本
中國(guó)大陸注冊(cè)外資公司，注冊(cè)資本需實(shí)際出資。外資公司注冊(cè)資本可依據(jù)新《中華人民共和國(guó)公司法》及外資公司各行業(yè)法規(guī)規(guī)定的最低注冊(cè)資本要求。普通的外資公司最低注冊(cè)資本為10萬人民幣，且注冊(cè)資本可以分批出資，首次出資不低于20%，其余可在兩年內(nèi)出資。
外國(guó)投資者需將注冊(cè)資本打入外資公司外匯賬戶，聘請(qǐng)專業(yè)的會(huì)計(jì)師事務(wù)所來驗(yàn)資，并出具《驗(yàn)資報(bào)告》。
5、公司名稱
外資注冊(cè)公司時(shí)，首先要進(jìn)行公司名稱核準(zhǔn)，需提交多個(gè)公司名稱進(jìn)行查名。注冊(cè)公司查名的規(guī)則是，同行業(yè)中，公司名稱不能同名也不能同音，多個(gè)字號(hào)的，需拆開來查名。
6、經(jīng)營(yíng)范圍
外資注冊(cè)公司時(shí)，經(jīng)營(yíng)范圍必須要明確，以后的業(yè)務(wù)范圍不能超出公司經(jīng)營(yíng)范圍。經(jīng)營(yíng)范圍字?jǐn)?shù)在100個(gè)字以內(nèi)，包括標(biāo)點(diǎn)符號(hào)。
中國(guó)對(duì)外資公司注冊(cè)登記是實(shí)行審批制的，有些行業(yè)，如礦產(chǎn)、零售等是屬于外資限制進(jìn)入的行業(yè)，需中國(guó)商務(wù)部審批。
7、公司注冊(cè)地址
公司注冊(cè)地址必須是商用的辦公地址，需提供租賃協(xié)議、房產(chǎn)證復(fù)印件及租賃發(fā)票。
8、公司章程
公司成立時(shí)，需向工商管理部門提交公司章程，公司章程里確定了公司的名稱、經(jīng)營(yíng)范圍、股東及出資比例、注冊(cè)資本，股東、董事、監(jiān)事的權(quán)利與義務(wù)等內(nèi)容。
9、可行性研究報(bào)告
外資公司審批時(shí)，需提交可行性研究報(bào)告。
10、財(cái)務(wù)人員
公司進(jìn)行稅務(wù)登記時(shí)，需提交一名財(cái)務(wù)人員信息，包括身份證明復(fù)印件、會(huì)計(jì)上崗證復(fù)印件與照片。
11、法定代表人
外資公司需設(shè)一名法人代表，法人代表可以是股東之一，也可以聘請(qǐng)。外資公司或中外合資公司的法人代表，即可以是中國(guó)人也可以外國(guó)人。
外資公司注冊(cè)時(shí)，需提交法定代表人身份證明及照片。
此外，外資公司涉及到特殊行業(yè)審批時(shí)，各行業(yè)許可審批的條件也不盡相同。
外資公司注冊(cè)流程
1. 企業(yè)名稱預(yù)核準(zhǔn)通知書;
2. 授權(quán)委托書;
3. 外商投資企業(yè)設(shè)立登記申請(qǐng)書(一式兩份原件);
4. 項(xiàng)目申請(qǐng)報(bào)告書(內(nèi)附提綱供參考，需由法定代表人或持有授權(quán)委托書的代理人簽字);
5. 企業(yè)章程(需由投資方法定代表人或持有授權(quán)委托書的代理人簽字);
6. 董事會(huì)成員名單;
7. 法定代表人及董事會(huì)成員委派書(附法定代表人及董事會(huì)成員有效合法的護(hù)照或身份證件復(fù)印件);
8. 法定代表人委派書(不設(shè)董事會(huì)的提交此項(xiàng), 附法定代表人有效合法的護(hù)照或身份證件復(fù)印件);
9. 投資者的合法開業(yè)證明復(fù)印件，需附法定代表人證明函(原件)及其身份證明復(fù)印件; 外方投資者為自然人的需提供身份證明復(fù)印件，臺(tái)灣客商需提供臺(tái)胞證復(fù)印件;
10. 投資者開戶銀行出具的資信證明;
11. 環(huán)保部門審批意見 請(qǐng)申請(qǐng)者提前持投資計(jì)劃書、場(chǎng)地或土地使用證明、授權(quán)委托書以及申請(qǐng)書前往環(huán)保局申請(qǐng)批復(fù)，但本批復(fù)不能代替新公司取得營(yíng)業(yè)執(zhí)照后須完成的〈環(huán)境影響評(píng)估報(bào)告〉(由新公司邀請(qǐng)專門的評(píng)估公司根據(jù)項(xiàng)目量身制定);
12. 企業(yè)場(chǎng)地落實(shí)證明或廠房租賃合同(需提供出租方產(chǎn)權(quán)證明、營(yíng)業(yè)執(zhí)照及法定代表人身份證明復(fù)印件);
13. 涉及照前行業(yè)許可的其它有關(guān)文件\證件。
外資企業(yè)怎樣分辨代理記賬公司的優(yōu)劣
許多外資企業(yè)在公司初創(chuàng)時(shí)期，往往考慮是否要請(qǐng)專業(yè)的代理記賬公司從事財(cái)務(wù)服務(wù)?同時(shí)也會(huì)面對(duì)眾多的代理記賬公司，如何選擇最適合的代理記賬公司為自己服務(wù)呢?
Some foreign enterprise will consider entrusting a professional accounting outsourcing firm to operate their accounting related affair at the start up stage. However, there is various outsourcing firm in the market, how to choose a suitable outsourcing firm work for you?
一、 選擇代理記賬的好處
The advantage of choosing the accounting outsourcing firm
1、 服務(wù)專業(yè)
Professional services
具備會(huì)計(jì)知識(shí)的人都知道，會(huì)計(jì)內(nèi)部還有很細(xì)的分工，如商業(yè)會(huì)計(jì)、工業(yè)會(huì)計(jì);成本會(huì)計(jì)、投資會(huì)計(jì)等。在大企業(yè)，會(huì)計(jì)部門往往有多名會(huì)計(jì)人員專司不同的工作，專業(yè)程度很高，會(huì)計(jì)質(zhì)量也高。小企業(yè)麻雀雖小，五臟俱全，其實(shí)也有專業(yè)化會(huì)計(jì)服務(wù)的需要，但因企業(yè)業(yè)務(wù)量不大，沒必要請(qǐng)很多會(huì)計(jì)人員;而只請(qǐng)一個(gè)會(huì)計(jì)又往往受其知識(shí)結(jié)構(gòu)的限制，影響會(huì)計(jì)工作質(zhì)量。代理記賬公司規(guī)?；?jīng)營(yíng)，則很好地解決了這個(gè)問題。代理記賬是經(jīng)過財(cái)政局審核批準(zhǔn)、工商登記注冊(cè)的代理記賬機(jī)構(gòu)，正規(guī)可靠。好的代理記賬公司通常是由資深會(huì)計(jì)師領(lǐng)銜，配置結(jié)構(gòu)合理的會(huì)計(jì)團(tuán)隊(duì)，專業(yè)互補(bǔ)，相互協(xié)作，聘請(qǐng)這樣的代理記賬公司等于聘請(qǐng)了一個(gè)會(huì)計(jì)師團(tuán)隊(duì)。
Accounting is divided into commercial accounting, industrial accounting, cost accounting, investment accounting. In some large company, accounting department is consisted by several accountants, they focus on different area, require proficiency and high quality accounting knowledge. However, small-size company is involved in different field of area which is the same as large company. However, due to the workload is low in the small company; they only hire one accounting person to take care the whole accounting progress. However, one person is limited by the knowledge structure; it will affect the quality of the accounting job. An accounting outsourcing firm can solve such kind of problem. Outsourcing firm is verified by the Ministry of Finance Bureau, and registered in Industrial and Commercial Bureau, it is standard and reliable. A good outsourcing firm is led by senior accountants, reasonably structured accounting team, possess professional complementary, mutual cooperation, thus you could have a professional accounting team by hiring a good outsourcing firm.
2、節(jié)省費(fèi)用
Cost saving
招聘一名涉外會(huì)計(jì)，每月費(fèi)用昂貴，與代理記賬公司合作，支付不到一個(gè)會(huì)計(jì)人員的費(fèi)用，可享受更專業(yè)化的服務(wù)。聘用會(huì)計(jì)人員在工資之外要繳納養(yǎng)老、失業(yè)、醫(yī)療、公積、生育、工傷等社會(huì)保險(xiǎn)或綜合保險(xiǎn)，發(fā)生意外(如上下班途中受傷)還有勞保等一系列勞動(dòng)用工方面的費(fèi)用支出，有的企業(yè)還要考慮吃住和其他福利等。 新勞動(dòng)合同法實(shí)施后對(duì)社保要求更嚴(yán)格，還有各種新增補(bǔ)償?shù)荣M(fèi)用，人員成本明顯增加。找財(cái)務(wù)公司代理記賬則不存在這些問題。
Hiring a foreign-related professional accountant is quite expensive, however, cooperate with an outsourcing firm, and pay only one accountant’s fee can benefit high quality accounting services. Further, the enterprise have to undertake employee’s social security, unemployment fund, housing fund, maternity fund, injury fund etc. if the employee have accident (e.g. Get injury on the way of work), the company has a series of labour costs; some company will also bear employee’s meal, accommodation and other benefit. The new Labour Contract Law request more restrict implementation on the social security, and compensation cost, the cost burden is increasing by the firm. However, entrust an outsourcing company could avoid these costs.
3、財(cái)務(wù)工作不會(huì)中斷
Ongoing accounting work
如果企業(yè)財(cái)務(wù)人員不穩(wěn)定，工作銜接就成問題，不僅影響工作，還要花費(fèi)時(shí)間精力選聘人員。代理記賬公司用團(tuán)隊(duì)的力量保障代理記賬服務(wù)連續(xù)不斷。
If the employed accountant has demission, the handover accounting work will affect on the company regular operation, it will also cost time and efforts to hire a suitable candidate. The outsourcing firm possesses a professional team to ensure continuous work in accounting.
4、法律責(zé)任明確
Clearance of legal liability
一般單位會(huì)計(jì)納稅申報(bào)如發(fā)生誤報(bào)、漏報(bào)、遲報(bào)，補(bǔ)繳稅款、滯納金、罰款等責(zé)任和經(jīng)濟(jì)損失仍主要由單位承擔(dān)。 代理記賬公司有專人審核報(bào)稅，能有效避免因不熟悉稅法，出現(xiàn)誤報(bào)、漏報(bào)、遲報(bào)等差錯(cuò)和損失，還可在代理記賬委托協(xié)議中約定相關(guān)責(zé)任。
If the employed accountant causes misdeclaration, fail declaration, late declaration, conscience money, overdue fine, penalty during the tax filing process, the company shall undertake the liability and related loss. However, accounting outsourcing firm has assigned person to take care the tax filing verification, to avoid the mistake caused by short of knowledge in the tax issue. The accounting outsourcing agreement is also has provision of the mutual liability.
二、如何選擇適合的代理記賬公司，建議通過以下步驟進(jìn)行比較篩選：
How to choose suitable accounting outsourcing firm, below are the steps we suggest
1、 是否具備代理記賬資格?
Whether possess accounting outsourcing qualification
可以要求代理記賬公司出示營(yíng)業(yè)執(zhí)照及財(cái)政局批準(zhǔn)的代理記賬資格證書等，以判斷其是否有資格從事該類業(yè)務(wù)，同時(shí)，在營(yíng)業(yè)執(zhí)照上還可以反映公司的成立時(shí)間，以此推斷公司的從業(yè)經(jīng)驗(yàn)。
In order to assess the firm has qualification to engage in the accounting outsourcing field, you could require the firm present business license and accounting outsourcing qualification which approved by the Ministry of Finance Bureau. In the meantime, to check the fund date of the firm could help to deduce the experience of the company.
2、是否擁有專職的經(jīng)驗(yàn)豐富的財(cái)務(wù)服務(wù)人員?
Whether retain the highly skilled accounting talent with full-time?
某些公司為降低成本，往往請(qǐng)兼職的財(cái)務(wù)人員充當(dāng)本公司財(cái)務(wù)人員為客戶服務(wù)，其服務(wù)穩(wěn)定性和質(zhì)量會(huì)大打折扣。所以，建議外資企業(yè)必須當(dāng)面了解擬為其服務(wù)的財(cái)務(wù)人員的經(jīng)驗(yàn)和能力。
Some low-level outsourcing firm use Part-time accountants to provide accounting service for their clients in order to reducing overhead at the cost of stability and quality of the service provided. However we couldn’t agree with that and we think it’s not just a matter of money, you need an experienced partner who value their clients as much as you do.
財(cái)務(wù)人員是否有經(jīng)驗(yàn)、公司是否由各類有資格的專業(yè)人員提供服務(wù)、能否提供有此類服務(wù)的證明等;其中，財(cái)務(wù)人員是否有經(jīng)驗(yàn)是最重要的因素，因?yàn)?，一旦服?wù)有失誤，對(duì)公司其造成的損失遠(yuǎn)遠(yuǎn)大于付出的服務(wù)費(fèi)。
Therefore, you must ensure a good and reliable third party assistance that can handle such issues for your company and thus, take it on the path of progress.
3、是否以涉外服務(wù)為主?
Whether possess the qualification of Foreign Service?
因?yàn)榇蟛糠值拇碛涃~公司是以服務(wù)內(nèi)資企業(yè)為主的，由于外資企業(yè)與內(nèi)資企業(yè)的財(cái)務(wù)服務(wù)要求相差甚遠(yuǎn)，因此，此類公司不具備為外資企業(yè)服務(wù)的能力和經(jīng)驗(yàn)。
In PRC most outsourcing firms are taking the domestic company as service object and shorting of the accounting requirement for foreign company, So these kinds of firms don’t possess the capacity and experience for foreign service.
外資企業(yè)除按中國(guó)的法律規(guī)定記賬、報(bào)稅外，還會(huì)要求將財(cái)務(wù)狀況翻譯成外語并按投資方要求報(bào)送投資方。或需要懂外語的財(cái)務(wù)人員與總部直接溝通。
In foreign company the accountant is required to make paperwork and communicate with foreign part in foreign language. So foreign language is a must to a outsourcing firm who provide service with foreign company oriented
建議外資企業(yè)找一家以向?yàn)橥赓Y企業(yè)服務(wù)為主的代理記賬公司。
Suggest the foreign company to entrust an outsourcing firm who mainly cooperate with the foreign affairs.
4、是否具有為同類外資企業(yè)服務(wù)的經(jīng)驗(yàn)?
Whether has the sufficient experience for foreign company?
可以讓代理記賬公司提供為同類外資企業(yè)服務(wù)的證明。
You can get in touch with the previous clients of your preferred outsourcing firm, to gather qualitative information about their work strategy and time management and this sort of comparison will allow you to assess their sincerity towards work.
5、是否具有穩(wěn)定和成規(guī)模的經(jīng)營(yíng)場(chǎng)地?
Whether has the regulated facility and workplace?
公司的辦公場(chǎng)所面積和地段、專業(yè)人才數(shù)量、外界的知名度等可以作為判斷因素。選擇有規(guī)模的正規(guī)公司，是避免風(fēng)險(xiǎn)的有效手段。
You should try to get complete information about their work environment and location of workplace, the source of talents, the business reputation and the other factor. Choosing a partner with creditability and reliability would be an effective method to reduce risk.
建議外資企業(yè)必須上門進(jìn)行實(shí)地考察后再作決定。
We suggest you’d better have an On-site visit to your preferred outsourcing firm before making decision.
6、是否提供完整的服務(wù)內(nèi)容?
Whether provide integrated service content?
服務(wù)的內(nèi)容是否完整，有否遺漏等，可以仔細(xì)對(duì)比幾家代理記賬公司的服務(wù)內(nèi)容有何不同。有的公司只提供簡(jiǎn)單的記賬、報(bào)稅的基本財(cái)務(wù)要求，有的公司還會(huì)提供一些日常的財(cái)務(wù)咨詢、財(cái)務(wù)分析、稅務(wù)籌劃，還有的公司會(huì)派出資深會(huì)計(jì)師到外資企業(yè)中代替他的上級(jí)公司處理帳務(wù)核算、進(jìn)行會(huì)計(jì)監(jiān)督。
Besides daily accounting job as bookkeeping, tax return, some outsourcing firm could provide finance consulting, finance analysis, tax planning and other specific service for clients. So you could make a comparison of the service content provided by different outsourcing firm and opt one as your reliable partner.
7、是否合理收費(fèi)?
Whether the price offered is reasonable.
判斷收費(fèi)的合理性不能僅考慮金額的高低，而要綜合考慮上述6個(gè)因素而進(jìn)行全面的比較才能找到性價(jià)比高并適合本公司的代理記賬公司。
It’s not wise to evaluating the reasonableness by price solely.
We wish you could make a comprehensive consideration about above six points and find high-cost-effective outsourcing firm for your company.
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