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Common Problem
If the questions and answers below do not answer your questions, please contact us.
Q1. What documents and procedures should be prepared for industrial and commercial registration?

The establishment of a domestic company is mainly divided into three steps:
Step 1: Pre-check company name
You must provide the following information:
1. Provide 1~3 company names
2. Provide business projects
3. A copy of the front and back of the person in charge’s ID card and health insurance card

The second step: company establishment registration (obtain the unified code)
You must provide the following information:
1. Photocopies of the front and back of all shareholders’ ID cards
2. List of directors and supervisors (for limited liability companies)
3. Bank balance certificate + passbook cover + copy of inner page + copy of deposit balance certificate
(this must be the person in charge Bring the person-in-charge’s private seal, the person-in-charge’s
double certificates, and the pre-check name approval letter to the bank for company preparation
account, and then invest the capital of each shareholder).
4. A copy of the building owner’s consent letter or a copy of the lease agreement
5. Photocopy of the latest housing tax bill or building ownership certificate
6. Statement of shareholders and proof of source of funds

The third step: the establishment of the business person to apply for tax registration (to obtain tax registration number)
The business tax registration application form is filled out by Qingshan, and the matters you must
perform are as follows:
1. The person in charge shall sign at the district tax bureau in person
2. Receive a unified invoice for ticket purchase After performing the above three steps, congratulations that your company can officially start business.

Documents to be prepared for line number establishment
1. Pre-check line number name 1~3
2. Bank number registration business items
3. A copy of the ID card of the person in charge and all partners, the front and back of the health insurance card
4. A copy of bank passbook or deposit certificate (with capital of more than 250,000 yuan)
5. Building ownership certificate or the latest housing tax bill
6. A power of attorney (does not need to be attached for those who handle it in person)

Q2. What is the difference between a company and a line number? What are the appropriate points for this consideration?
Compare Items Line Number Lic Ltd. / Co. Ltd.
Setup fee Lower Higher Higher
Company name
Regulation
00 Shop, 00 Snack Bar
00 Firms, 00 Enterprises
(The same county and city cannot be repeated)
00 LLC
00 Technology LLC.
(Nationwide cannot be repeated)
00 Co., Ltd.
00 Technology Co., Ltd.
(Nationwide cannot be repeated)
Capital Unlimited
※There are restrictions on special industries
Unlimited (recommended to set estimated operating expenses 1-3 months after opening)
※There are restrictions on special industries
Unlimited (recommended to set estimated operating expenses 1-3 months after opening)
※There are restrictions on special industries
Proof of funds
and visa
<250,000 Don’t Prove
>=250,000 need to provide proof of funds
Accountant capital visa required Accountant capital visa required
Number of shareholders Sole proprietorship one person
Two or more partners
1 person or more More than 2 people (at least one director and one supervisor or a single legal person can have one director)
Shareholder age
adult
(over 20 years old)
(over 20 years old) Director (over 20 years old)
Person in charge (over 20 years old)
The rest (may require a guardian’s seal for minors)
All directors and supervisors (over 20 years old)
Person in charge (over 20 years old)
Shareholders (may require guardian’s seal for minors)
Equity transfer Unrestricted
Sole proprietorship can be changed to partnership
Partnership cannot be changed to sole proprietorship
Limited
More than half of the voting rights of shareholders agree
The directors are approved by more than 2/3 of the voting rights of shareholders
All directors and supervisors (over 20 years old)
Person in charge (over 20 years old)
Shareholders (may require guardian’s seal for minors)
Shareholder Responsibilities Unlimited liability Limited to the amount of investment Limited to the amount of investment
Certified documents Business Registration Approval Letter + Transcript Company registration approval letter + establishment registration form Company registration approval letter + establishment registration form
Personal Comprehensive Income Tax (Shareholders) The current year’s surplus is directly consolidated into the comprehensive income of the capital owner or partner Increase shareholders’ income in the year of dividend distribution can choose to combine and enjoy the deduction or separate taxation Increase shareholders’ income in the year of dividend distribution can choose to combine and enjoy the deduction or separate taxation
Invoice usage Principle: Use Invoices
Exception: Small-scale business owners may apply for exemption from uniform invoices
Be sure to use an invoice Be sure to use an invoice
Provisional payment of income tax Not applicable Before the end of September every year, pay 50% of the tax paid in the previous year Before the end of September every year, pay 50% of the tax paid in the previous year
Withholding declaration Negative withholding obligations Negative withholding obligations Negative withholding obligations
Business tax rate 5% 5% 5%
Profitable Enterprise Income Tax Rate Comprehensive tax
(0%~40%)
20% 20%
Surplus distribution The surplus of the current year must be fully distributed and included in the personal income tax The surplus can be distributed, the distribution amount will be decided before 6/30 of the following year, but the undistributed surplus will be subject to an additional 5% The surplus can be distributed, the distribution amount will be decided before 6/30 of the following year, but the undistributed surplus will be subject to an additional 5%
Time required to prepare the application 5-7 days 7-14 days 7-14 days
Q3. How to declare income tax settlement? What is the declaration time?

The reporting methods can be divided into:
(1) Manual declaration
(I) Reporting period
(i) For-profit enterprises adopting the calendar year system: from May 1st to May 31st each year
(If the last day falls on a regular holiday, it will be postponed to the next working day) for settlement and declaration.
(ii) Profit-making enterprises adopting a non-calendar-year accounting year: the reporting period shall be calculated according to the calendar-year system.
For example, a for-profit business that adopts a July fiscal year should be in the period from November 1 to November 30.
Internal settlement report.
(II) Types of declaration forms
1. Ordinary declaration form: General profit-making enterprises, except those approved to apply the blue declaration form, are applicable.
2. Blue declaration form: Applicable to those approved by the tax collection authority.
3. Statement of settlement of operating organizations of institutions and groups: used by educational, cultural, public welfare, and charitable institutions or groups and their affiliated operating organizations.
(III) Place of manual declaration
Profit-making enterprises registered in Taipei City may apply to any branch of the bureau or tax collection office. For non-Taipei cases, please report to the IRS where the for-profit enterprise is located.

(2) Online declaration
(I) Reporting period
(i) Settlement declaration: in accordance with Article 71 of the Income Tax Act.
(Open period for online application: May 1st (from 0:00) to June 30th (before 24:00 on the same day))
(ii) Declaration of final accounts: in accordance with Article 75 of the Income Tax Law.
(Open period for online application: January 1 to December 31.)
(II) Regulations on online declaration operations
1. For profit-making enterprises that apply for the income tax settlement (final) declaration of profit-making enterprises through the Internet, they must apply for online declaration identity authentication in accordance with regulations
2. Profit-making enterprises can go to the Ministry of Finance’s electronic tax declaration and payment service website to download the declaration software to file, print, review and upload declaration materials.
3. The declaration materials of the for-profit enterprises should be verified by the verification program first, and then the online declaration should be processed.

(3) Media declaration
(I) Reporting period
(i) Settlement declaration: in accordance with Articles 71 and 101 of the Income Tax Act.
(ii) Declaration of final accounts: in accordance with Article 75 of the Income Tax Law.
(II) Precautions for declaration
(i) Media declaration Delivery medium: CD-ROM: CD or DVD.
(ii) Media reporting units can obtain external labels, payment forms and other required materials for reporting from any branch of the local IRS, tax collection office or service office before settlement and reporting.
(iii) For the file format, please download and use the convenient service “Data Download” on the website of the Financial Information Center of the Ministry of Finance.

Q4. What is the information declaration of the person in charge of the company and major shareholders?

In response to the trend of money laundering prevention and control, the Ministry of Economic Affairs revised the Company Law, stipulating that all companies, except for state-owned enterprises and publicly issued stock companies, must declare the “information of the person in charge of the company and the main shareholder”, abbreviated as CTP
The reporting period is as follows:
1. Annual declaration: From 3/1-3/31 of each year, the information of the year before the annual declaration is processed, but the company has made a change declaration from 1/1-3/31, and the annual declaration is exempted.
2. Change declaration: CTP should be declared within 15 days after the change
3. New establishment declaration: CTP should be declared within 15 days after establishment
Application object: company directors, supervisors, managers and shareholders holding more than 10% of the shares (or capital contribution)

 

The following is the website of the declaration platform: https://ctp.tdcc.com.tw/decl/auth/login

Q5. What is the purpose of the Financial Statement Visa?

The accountant conducts an objective evidence search on the client’s financial statements to measure the extent to which they meet the established standards, and issues an audit report on the audit results. Financial statements are credible after being checked and certified by an accountant, and can provide reference for stakeholders, such as company shareholders and creditors.

Q6. What is the difference between business tax and profit-seeking enterprise income tax?

The nature of business tax is a consumption tax, not a tax on companies, but a tax on consumers. The profit-seeking enterprise income tax is taxed on the company’s “profitable income”, and it is paid as much as it earns.

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