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The approval authority for the establishment of a new enterprise is the competent authority (Economic Commission, Agricultural Economic Commission, etc.). Registered in the administrative department for industry and commerce.
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Start-up costs.
It refers to the expenses incurred by the enterprise during the preparation period. It includes personnel salaries, office expenses, training expenses, travel expenses, printing and registration fees, as well as exchange gains and losses and interest excluding the purchase and construction costs of fixed assets and intangible assets during the preparation period. The following expenses incurred by an enterprise shall not be included in the start-up expenses:
expenses that should be borne by the investor; Expenses incurred for the acquisition of various fixed assets and intangible assets; Exchange gains and losses and interest expenses that should be included in the value of assets during the preparation period. The start-up expenses of the enterprise shall be amortized equally from the month following the month in which the enterprise commences production and operation, and shall be amortized equally according to the period of not less than 5 years. If the exchange gains and losses incurred by the enterprise during the preparation period are net losses, they shall be included in the start-up expenses, and shall be amortized evenly over a period of not less than 5 years from the month following the month in which the enterprise commences production and operation, and shall be allowed to be deducted when collecting enterprise income tax; If it is a net income, the average taxable income transferred to the enterprise within 5 years shall be levied from the month following the month in which the enterprise starts production and operation, and the enterprise income tax shall be levied according to the regulations.
But it seems that what you are asking about is how the preparation period is determined.
1. None of the existing financial accounting laws and regulations of the state clearly state the specific time limit for enterprises to start setting up financial accounting books. According to the provisions of the Accounting Law, "all units must set up accounting books in accordance with the law", an enterprise should set up accounting books for accounting from the date of establishment (the date of issuance of the business license, not the date of receipt).
At the same time, Article 22 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that "taxpayers engaged in production and business operations shall set up account books in accordance with the relevant provisions of the state within 15 days from the date of obtaining the business license or incurring tax obligations." ”
In accordance with the above requirements, I suggest: your company gets the business license on April 1, you can check the date of establishment of the company, and establish accounting books from the date of establishment.
Second, the preparatory period.
The accounting system does not clearly stipulate the meaning of "preparatory period", but in principle, it is as of the date of commencement of production and operation.
Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax clearly states that the preparatory period refers to "the period from the date when the enterprise is approved to start production and operation (including trial production and trial operation)". The same is true of the law on the income tax of foreign-invested enterprises. In particular, if the tax department has a sign of "commencement of business" with the first purchase invoice or the first issuance of an invoice as a sign of "commencement of business", if necessary, you can communicate this issue with the firm.
According to the regulations of the tax authorities, the time of commencement of the preparatory period is "the date on which the enterprise is approved for establishment", not the date of establishment of the enterprise.
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Provisions on the procedures for the handling of criminal cases by public security organs.
Article 205: With the approval of the responsible person at a public security organ at the county level or above, investigators may conduct a search of the body, belongings, residence, and other relevant places of the criminal suspect and persons who might be hiding the criminal or evidence of the crime, so as to collect evidence of a crime and find the offender.
Law of the People's Republic of China on Public Security Administration Punishments.
Article 87: Public security organs may conduct inspections of places, items, and persons related to violations of the administration of public security. During inspections, there must not be fewer than two people's police, and they shall present their work identification and inspection certification documents issued by the people's ** public security organs at the county level or above. Where it is truly necessary to conduct an inspection immediately, the people's police may conduct an on-site inspection upon presentation of their work identification, but the inspection of citizens' residences shall present the inspection certification documents issued by the people's ** public security organs at the county level or above.
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The preparer of the special plan is the project technician or project engineering personnel, the reviewer should fill in the chief engineer of the project (technical leader), and the approver should fill in the chief engineer of the general contractor (the person in charge of the company's technical department).
The special construction plan refers to the special plan prepared for the sub-project with greater risk.
For example, earthwork excavation engineering, foundation pit support engineering, foundation pit dewatering engineering, formwork engineering, scaffolding engineering, lifting and hoisting engineering, lifting machinery and equipment disassembly engineering, demolition, blasting engineering and so on.
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The preparer of the special construction plan of the general contractor shall fill in the project technician or project engineering, the reviewer shall fill in the chief engineer of the project (technical person in charge), and the approver shall fill in the chief engineer of the general contractor (the person in charge of the technical department of the company).
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Preparation: It is organized by the project manager, the technical person in charge of the project is specifically responsible for the preparation, and the project constructors, quality inspectors, safety officers, etc. participate in the preparation. Signed by the applicant.
Approval: Chief Engineer, the project leader of the construction unit or the technical person in charge of the enterprise who does not implement the supervision of the project. Signed by the applicant. Hope it helps.
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The preparation, review and approval of the construction plan are respectively the project technician, the chief engineer (technical leader) and the chief engineer of the general contractor.
A construction plan is an implementation plan specified according to a construction project. It includes organizational plan (the composition of each functional organization, their respective responsibilities, mutual relationships, etc.), personnel composition plan (project leader, head of each agency, person in charge of each specialty, etc.), technical plan (schedule, key technical plan, major construction step plan, etc.), safety plan (overall safety requirements, construction risk factor analysis, safety measures, safety plan for major construction steps, etc.), material plan (material process, inspection process, temporary (urgent) material procurement process, etc.), In addition, according to the size of the project, there are on-site security programs, logistics support programs, and so on. The construction plan is determined according to the project, and some projects are simple and have a short construction period that does not require the development of complex plans.
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For the general special plan, the technical person in charge of the project prepares, audits, and approves the professional supervision engineer.
For the special plan with greater risk, the technical person in charge of the project shall be prepared, the technical person in charge of the construction enterprise shall be reviewed, and the chief engineer shall be approved.
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Generally, the Minister of Engineering (Deputy Minister) is responsible for the preparation, the Deputy Chief Engineer (Minister of Engineering) is responsible for review, and the Chief Engineer of the project is responsible for approval.
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The preparation and approval of the construction organization design shall comply with the following provisions:
1. The construction organization design should be prepared by the person in charge of the project, and it can be prepared and approved in stages as needed;
Description: Some phases and batches of construction of the project span a long time, and some projects foundation, main structure, decoration and mechanical and electrical equipment installation is not completed by a general contractor, in addition to some special circumstances of the project, with the consent of the construction unit, the construction unit can be phased preparation of construction organization design.
2. The general design of the construction organization shall be examined and approved by the technical person in charge of the general contractor; The organizational design of the unit project construction shall be examined and approved by the technical person in charge of the construction unit or the technical person in charge authorized by the technical person, and the construction plan shall be approved by the technical person in charge of the project; The construction plan of key and difficult sub-projects (sub-items) and special projects shall be reviewed by relevant experts organized by the technical department of the construction unit and approved by the technical person in charge of the construction unit;
Description: In the "Regulations on the Administration of Construction Project Safety Production" (Order No. 393) stipulates: the following to reach a certain scale of greater risk of the division (sub-item) project to prepare a special construction plan, and attach the safety calculation results, signed by the technical person in charge of the construction unit, the chief engineer after the implementation:
1) Foundation pit support and dewatering engineering;
2) earthwork excavation works;
3) formwork engineering;
4) Lifting and hoisting engineering;
5) scaffolding works;
6) demolition and blasting works;
7) Construction administrative departments or other relevant departments of other dangerous projects.
For the projects listed in the preceding paragraph involving deep foundation pits, underground excavation projects, and tall formwork projects of special construction plans, the construction unit shall also organize experts to conduct demonstrations and reviews. In addition to the above-mentioned "construction project safety production management regulations" in the provisions of the division (sub-item) project, the construction unit should also be based on the characteristics of the project and the relevant provisions of the local ** department, with a certain scale of key and difficult division (sub-item) project for relevant demonstration.
3. The construction plan of the branch (sub-item) project or special project constructed by the professional contractor shall be examined and approved by the technical person in charge of the professional contractor or the technical person authorized by the technical person-in-charge; When there is a general contractor, it shall be approved and filed by the technical person in charge of the project of the general contractor;
4. The construction plan of the large-scale branch (sub-item) project and special project shall be prepared and approved according to the construction organization design of the unit project.
Description: some divisions (sub-items) engineering or special projects such as the main structure of the steel structure of large-scale construction projects, its steel structure division is very large in scale and occupies an important position in the whole project, need to be subcontracted separately, in this case of the division (sub-item) project or special project, its construction plan should be prepared and approved according to the construction organization design.
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Special program preparer: technical personnel on the project, no specific requirements; The chief engineer of the reviewer project, especially major may need the signature of the chief engineer of the company, generally not required, and the approver is the director of the supervision unit or the relevant person in charge.
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The special construction plan shall be approved by the technical person in charge of the project; The construction plan of key and difficult sub-projects (sub-items) and special projects shall be reviewed by relevant experts organized by the technical department of the construction unit and approved by the technical person in charge of the construction unit; The preparer is generally a technician or foreman of a special construction project.
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In addition to the approver of the important special program must be the technical person in charge of the unit, there are no very clear provisions for other personnel, and the compiler of the plan is generally required to be a technical person with corresponding professional and technical ability, and the reviewer can be the director or engineer of the relevant competent department.
Unimportant programs are not so demanding.
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The construction plan shall be organized and prepared by the technical person in charge of the project, and shall be submitted to the project supervision after approval by the technical person in charge of the company, and shall be implemented only after the approval of the project director and engineer. For high slopes, deep foundation pits, underground excavation, and up to formwork projects, expert demonstrations need to be organized.
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There are companies that decide by job title.
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The legal terms are: the responsibility system for administrative examination and approval and the system of investigating faults.
Law enforcement departments that perform administrative examination and approval functions in accordance with the law should establish and improve a responsibility system for administrative examination and approval in accordance with the principle of "whoever examines and approves is responsible."
The so-called principle of "who approves and approves, who is responsible" is a kind of plain language used by administrative organs to publicize and convey policies, not strict legal language, and there will be no very loose legal language such as the so-called "who" in any law.
It belongs to the "responsible administration" of administrative law, which is an important principle of modern administrative law.
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After the reform of "license before license".
Opinions on strengthening supervision during and after the event.
Guo Fa 2015 No. 62.
b) Basic principles.
Duties are statutory. Adhere to the statutory powers and responsibilities, administration according to law, who approves, who supervises, who is in charge, who supervises, in accordance with laws, administrative regulations, and decisions, clarify the market supervision responsibilities of various departments, and promote the legalization, institutionalization, standardization, and proceduralization of market supervision.
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Notice of the Work Safety Committee on Printing and Distributing the "Division of Work Safety Work Responsibilities of the Members of the Safety Production Committee".
Security Committee 2015 No. 5.
Open the link below).
Web Links.
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The power and obligation are equal, you have this power, you must have this obligation, you have the power to approve, you have this responsibility to bear and be responsible. Law? If the consequences are serious, it is enough to commit dereliction of duty.
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Midnight Wu Ge Spring Song (Li Bai).
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It's not the same thing.
Patents are granted earlier than they are granted. The time of approval of the patent is also the time of issuance of the notice of grant of the patent; The time of authorization of the patent is also the real date of authorization, which is the time when the certificate is issued after the payment of the annual printing fee.
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Utility model patent application to:
Six months after copy, the left bai right authorization, *** exclusive.
After receiving the patent application of the invention of the law, if the administrative department of DAO finds that the DAO meets the requirements of this law after preliminary examination, it shall be published immediately after 18 months from the date of application. The approval time of a patent is earlier than the grant time, and the approval time of a patent is also the issuance time of the notice of grant of the patent; The time of grant of the patent is also the real grant date, which is the time when the certificate is issued.
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The time of approval is the time when the notice of grant of patent right is issued, which states that the grant of patent right is granted, and the patent right can only be granted after the registration procedure is completed after receiving this notice. The patent comes into force on the date of issuance of the certificate.
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For patent applications, the grant time is there, and the approval time has not been seen.
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If there is no violation or crime constituted in accordance with law, it can generally pass the party trial by joining the party.
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