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行號登記
行號登記
公司行號之設立、變更及註銷登記,手續及程序繁雜,應注意事項很多,委由有經驗之會計師事務所專業人員辦理,方能順利,歡迎洽本事務所。
 
一、行號名稱及營業項目預查
  1. 行號名稱:不可與他行號重複。
  2. 營業項目:一定要使用代碼表之代碼,營業項目內容以切合實際為宜。
  3. 線上申辦:經由「公司、商業及有限合夥一站式線上申請作業」填寫申請,並繳納規費。
  4. 郵寄申辦:向所在地之縣市政府商業處(經濟發展局)申請。
  5. 臨櫃申辦:向所在地之縣市政府商業處(經濟發展局)申請。
  6. 全國商工行政服務入口網  網站連結
  7. 公司行號及有限合夥營業項目代碼表檢索系統  網站連結
  8. 公司、商業及有限合夥一站式線上申請作業  網站連結
 
二、股東及負責人
  1. 獨資:股東1人,該股東為負責人。
  2. 合夥:合夥人至少2人,選1人為負責人。
 
三、資本額、存款證明、會計師資本簽證
  1. 最低資本額:沒限制,特定行業資本額依其法規規定。
  2. 行號資本額25萬(含)以上應檢附存款證明影本。
 
四、設立地點
  1. 應在合法可經營該項業務之地點設立公司行號。
 
五、行號商業登記-送件
  1. 行號商業登記向所在地之「縣市政府商業處(經濟發展局)」送件。
 
六、國稅局營業人登記-送件
  1. 向所在地國稅局送件。
 
七、向國稅局領用統一發票
  1. 負責人要親自到國稅局簽名,以查對其身分。
  2. 國稅局稅務員會到公司現場訪查是否實際營業。
  3. 行號可以開始營業-進貨、銷貨。
  4. 行號符合一定標準,可申請免用統一發票。
 
八、行號登記相關資訊
  1. 商業登記法  網站連結
  2. 商業名稱及所營業務預查審核準則  網站連結
  3. 商業登記申請辦法  網站連結
  4. 商業登記規費收費準則  網站連結
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