What Is the Registered Office?

There are two general understandings:

[bàn shì chù]

Sole proprietorship

A branch of a sole proprietorship enterprise refers to an office set up by a sole proprietorship enterprise that engages in business activities outside its place of residence. A branch is a part of a sole proprietorship, and its civil liability should be borne by the sole proprietorship. Since the investor bears unlimited liability for the debts of the sole proprietorship enterprise with his personal property, the civil liability of the branches of the sole proprietorship enterprise is actually borne by the investor.

To establish a branch of a wholly-owned enterprise, the investor or its agent shall apply to the registration authority where the branch is located for registration. To apply for the establishment of a branch, a sole proprietorship enterprise shall submit the following documents to the registration authority: (1) an application for registration of establishment of a branch establishment; (2) a copy of the sole proprietorship business license stamped by the registration authority; (4) Other documents required by the State Administration for Industry and Commerce.

Where a branch is engaged in a business required by laws and administrative regulations to report to the relevant department for approval, it shall also submit the approval document of the relevant department. When an individual wholly-owned enterprise investor appoints the person in charge of a branch, it shall submit a power of attorney and identity certificate for the person in charge of the branch appointed by the investor. Entrust an agent to apply for a power of attorney from the person in charge of the branch and its identity certificate. When an agent is entrusted to apply for registration of establishment of a branch, the power of attorney of the investor and the identity certificate or qualification certificate of the agent shall be submitted.

The application for change registration and cancellation of registration of a wholly-owned enterprise branch shall be handled in accordance with the relevant provisions regarding the application for change registration and cancellation of registration of a wholly-owned enterprise.

The registration authority shall make a decision to approve or deny registration within 15 days from the date of receipt of all required documents. If the registration is approved, a business license will be issued; if it is not registered, a registration rejection notice will be issued.

A sole proprietorship enterprise shall report the registration to the registration authority of the sole proprietorship enterprise to which the branch is affiliated within 15 days after the establishment, change or cancellation of registration of its branch office is approved. A sole proprietorship enterprise shall, for the record, register with the registration authority of the branch, and submit a copy of the branch office registration seal stamped copy of the business license of the branch, a notice of change of registration or a notice of cancellation of registration, and other documents required by the State Administration for Industry and Commerce.

Apply to the branch of industry and commerce where the branch is to be established, and submit the materials required to establish the branch: 1. Application for registration of branch establishment signed by the legal representative of the company; 2. Certificate of legal personality of the company (copies of the parent company's business license); 3. Certificate (power of attorney) entrusted by the company and a copy of the work permit or identity card of the entrusted person; 4. Notice of pre-approval of the company name; Proof of business place, leased house must submit a lease agreement, the agreement period must be more than one year (with a copy of the title certificate); 8, where laws and administrative regulations require the approval of the project, the relevant national authority's approval documents; 9 A complete set of registration forms and other materials issued by the registration authority.

Office Social Organization

Branches are internal organizations specialized in business activities established by social groups in order to conduct business activities according to the scientific division of their business scope. Such organizations are composed of members related to the business field; representative organizations are social organizations in the meeting An institution set up in an administrative area outside the site that represents the social group to engage in activities and undertake tasks assigned by the social group. Social organizations may apply for the establishment of branches and representative offices according to the needs of business activities. The establishment of branches and representative offices of social organizations must perform certain democratic procedures in accordance with the provisions of their articles of association, report to the competent business unit for review and approval, and then apply to the registration management organ for registration procedures. Social organizations applying to establish branches and representative offices shall submit the following documents to the registration management authority:

(1) Application for establishing a branch or representative office;

(2) Certificate of the right to use the office;

(3) Minutes of meetings of the council or standing council;

(4) Opinions reviewed and agreed by the competent business unit;

(5) The situation of the main person in charge. If the registration management organ approves the establishment, it will issue an approval document and go through the corresponding formalities.

Branches and representative organizations are part of social organizations. The names of branches are generally: professional committees, branches, working committees, etc. The names of the representative organizations of social organizations are generally representative offices, liaison offices, and offices. Branches and representative offices do not have independent legal personality, and their civil liability is borne by the social organizations to which they belong. Branches and representative offices must abide by the charter of the social group to which they belong and accept the leadership and management of the social group to which they belong. The names of the branches and representative offices of a social group shall be the name of the social group.

Branches of social organizations may not formulate articles of association, develop members, and collect membership fees. They may formulate their own management methods based on the principles stipulated in the articles of association of social groups, and carry out activities and develop members within the scope of authorization of social groups (the members they develop should belong to the society Member of the group), collecting membership dues (the membership fees collected should belong to the social group, and the social group can be allocated to branches for use in a certain proportion).

The criteria for establishing branches within a social group should be uniform. For example, academic societies can establish branches according to the professions included in this discipline; industrial societies can establish branches according to the small industries included in the industry; other types of social groups can The classification of business activities or the characteristics of membership to set up branches. It is not appropriate for a social group to adopt multiple standards to set up branches, to avoid duplication and overlap of the business scope of branches. No branches may be established under the branches of social organizations. For example, "Chinese ×× Society × Professional Committee" cannot be set up under "Chinese × × Society × Professional Committee × Branch". The establishment of branch offices at various levels is likely to make it difficult for the internal management of the community, even if the management is out of control, and legal responsibilities cannot be assumed independently.

Social organizations may not establish regional branches. For example, "China ×× Society" may not establish "Shaanxi Branch" and "Shanghai Branch". Branches of social organizations should be established according to the division of their business, rather than geographically. If a social group establishes branches by region, it is easy to duplicate the scope of business with the local social group, and it is not convenient for the social group to manage it. Social organizations may not establish branches or representative offices outside the area of activities approved for registration. For example, the Beijing ×× Society with an activity area of Beijing may not set up branches or representative offices in Tianjin.

The social organization office is an internal organization that undertakes the daily affairs of the community, and specifically refers to the secretariat, office, finance department and other working departments. Where a social organization decides to establish an office in accordance with the procedures stipulated in its charter, it shall wait for the registration and management authority to apply for the record with the approval of the competent business unit. Where the registration management agency agrees to the record, it shall go through corresponding procedures. Institutional entities, economic entities and private non-enterprise units organized by social organizations shall go through registration formalities with the registration management organs after being approved or registered by the relevant departments. Ways to pay taxes.

First, as the office of the outdoor business activities of the fixed industry, apply to the competent tax department of the location where the organization is located for the "Certificate of Tax Management of Outgoing Business Activities", hold a copy of the tax registration certificate and "Certificate of Tax Management of Outgoing Business Activities" With the delivery of goods or business items, the application shall be submitted to the tax authority of the place of sale for inspection. The tax authority of the place of sale shall inspect and verify the goods it has delivered against the goods as specified in the "Tax Administration Certificate for Outbound Business Activities". The taxpayer shall report to the tax authority of the place of sale after the validity period of the approval is over. The tax authority at the place of sale shall, after ascertaining the sales situation, fill in the relevant columns of the sales operation situation and keep the application for inspection. The office applies to the tax authority in the place of sales for the purchase invoice, and goes through the declaration procedures with the tax authority in the place of sale on a monthly basis. Finally, the office declares and pays taxes to the competent tax authority where the institution is located on the basis of the Tax Management Certificate for Outbound Business Activities.

Second, as a permanent branch, apply for a business license with the business administration department in the place of business, apply for tax registration with the tax authority in the place of business (identified as a general VAT taxpayer), apply for a purchase invoice at the place of business, and declare tax at the place of business. The sales income is fully paid to the head office.

Third, as an independent accounting agency, apply for a business license at the business administration department in the place of business, apply to the competent tax authority in the place of business for tax registration (identified as a general VAT taxpayer), operate independently, implement independent accounting, and handle all related issues independently. Taxes and related matters.