Answer: according to the "Ministry of Finance State Administration of Taxation on the full implementation of the business tax VAT pilot's notice" (taxation 2016 No. 36) Annex 1 of the "business tax VAT pilot implementation measures" provisions of article twenty-seventh: “ input tax on the following items shall not be deducted from the output tax: (a) for exemption from the simple tax method tax items, tax items, collective welfare or personal consumption of goods purchased, repair services, services, intangible assets and real estate. Fixed assets, intangible assets, real estate, which refers to the fixed assets, intangible assets (excluding other equity intangible assets), real estate. Taxpayer's social intercourse consumption belongs to individual consumption.

Answer: according to the "State Administration of Taxation on the full implementation of business tax VAT pilot after tax return of VAT related issues notice" (the State Administration of Taxation Notice 2016 No. thirteenth) in Annex 2 value-added tax returns (general taxpayer applicable) and fill in the attached materials ": “ … … (thirty-two) the eighteenth column “ the actual tax deduction for

According to the new "company law", the limited liability company registration, shall meet the following conditions: 1, the number of shareholders meets legal requirement; the limited liability company registered shareholders is limited to two or more than fifty; one person limited liability company registered shareholders is defined as a natural person shareholder or a corporate shareholder investment. 2, shareholders reaches the statutory minimum amount of capital; initial capital contributions made by all shareholders shall not be less than twenty percent of the registered capital of the company, nor less than the statutory minimum amount of registered capital of the company, the rest by the shareholders since the establishment date of the company paid within two years; among them, the investment company can be paid within five years; the lowest amount of registered capital of the limited liability company is thirty thousand yuan; the minimum amount of registered capital of a limited liability company is one hundred thousand yuan, and must be a place, not installments paid. 3, the shareholders have jointly formulated the articles of association of the company; development limited liability company, is an important part of the establishment of the company, the articles of association of the company by all the investors to develop on the basis of voluntary consultations, agreed by all the investors, shareholders shall sign and seal the articles of association of the company. 4, the name of the company, organization complies with the requirements for a limited liability company; limited liability company registration, in addition to the general provisions of its name shall be in conformity with the corporate name, must also be marked with " in the name of the company; limited liability company " or " " company limited;. The establishment of an organization in line with the requirements of a limited liability company generally refers to the shareholders' meeting, the board of directors, the board of supervisors, the manager or the shareholders' meeting, the executive director, one or two supervisors and managers. The larger the number of shareholders, the larger the size of the company applies to the former, and vice versa. 5, the company has a residence; a fixed place of production and operation and the necessary conditions for production and operation. 6, the declaration of business projects need pre-approval, should provide the relevant permit.

Answer: according to the "State Administration of Taxation on relevant issues through the implementation of the VAT invoice of value-added tax system of electronic ordinary electronic invoice notice" (the State Administration of Taxation Notice 2015 No. eighty-fourth) Regulations: “ three, VAT invoice and electronic invoice drawee to paper invoices, can print their own value tax invoice electronic format file, its legal effect, basic use, use the same basic provisions and tax authorities to supervise the ordinary VAT invoice.

Answer: should pay attention to: (1) which is decided by the State Council enterprises, enterprises shall not be named as “ &rdquo, “ Chinese China; ” and “ &rdquo, “ China; national ” &ldquo, ” International; words; (2) in the middle of the name of the enterprise using “ Chinese ” &ldquo, &rdquo, “ China; national; ” and “ &rdquo, “ international countries; ” other words, the words should be the industry qualification; (3) the use of foreign (region) of foreign invested enterprises, wholly foreign-owned enterprises invested enterprises and famous foreign holdings, you can use the &ldquo in the middle name (Chinese); ” ". (4) according to the "enterprise name registration regulations" article seventh, approved by the State Administration for Industry and commerce, the name of the following enterprises can not preceded by the names of administrative divisions: the enterprise is located in accordance with the provisions of article thirteenth "" Regulations on Administration of enterprise name registration business: national company; large import and export enterprises approved by the State Council or the authorized the organs of the large enterprise groups approved by the State Council; or the authorized agencies; other enterprises stipulated by the State Administration for Industry and commerce. It has a long history and famous brand. (5) in the name of the language of the industry should be consistent with its main business; (6) in the jurisdiction of the registration authority shall not be registered with the same enterprise name or similar.

First, the registered capital requirements are different; the minimum registered capital of a limited liability company shall be RMB thirty thousand yuan, and the minimum registered capital of the Limited by Share Ltd shall be RMB five million yuan. Second, the number of shareholders is different; limited liability company is funded by the following fifty shareholders. For the establishment of a Limited by Share Ltd, there shall be two or more persons below the two hundred promoters. Third, the promoters to raise funds in different ways; for the establishment and the establishment of the establishment of the establishment of the establishment of the two models, limited liability companies can only use the former, and Limited by Share Ltd can choose either.