Consultation content: What materials do you need to change a joint-stock cooperative enterprise into a limited liability company?

Reply: Hello, I have received your letter. You can log in to Beijing Enterprise Service E-Window Platform（ https://ect. Scjgj. beijing. gov.cn. It is suggested that you consult the registration authority of the market subject for details. In the future, if you have any questions about other enterprises' business registration and website operation, you can call 11616611 for consultation. Thank you for your supervision and support of our work.

Consultation content: What are the preferential income tax policies for small low profit enterprises?

Reply content: According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Supporting the Development of Small and Micro Enterprises and Self employed Businesses on Tax Policies (Announcement No. 12, 2023 of the Ministry of Finance and the State Administration of Taxation), the taxable income of small and micro profit enterprises will be reduced by 25%, and the enterprise income tax policy will be paid at the rate of 20%, which will continue to be implemented until December 31, 2027.

Small low profit enterprises refer to enterprises that are engaged in industries not restricted or prohibited by the state and meet the three conditions of annual taxable income not exceeding 3 million yuan, number of employees not exceeding 300, and total assets not exceeding 50 million yuan.

The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch employees accepted by the enterprise. The indicators of the number of employees and total assets shall be determined according to the quarterly average value of the enterprise throughout the year. The specific calculation formula is as follows:

Quarterly average value=(value at the beginning of the quarter+value at the end of the quarter) ÷ 2

Annual quarterly average=sum of annual quarterly average ÷ 4

If business is started or terminated in the middle of the year, the actual business period shall be taken as a tax year to determine the above indicators.

Consultation content: Hello! The products produced by the manufacturing enterprise have no corresponding national standards or industrial standards, and the manufacturing enterprise has formulated corresponding enterprise standards with reference to the national standards of the same category, which are put on record and made public. Can the enterprise or customer entrust a third-party testing agency to inspect the products produced according to the enterprise standards to determine whether the products are qualified?

Reply content: The manufacturer decides the product standard used by the product independently, and entrusts a professional organization to carry out inspection and testing on the conformity of the product standard. The enterprise shall be responsible for the authenticity, accuracy and legality of the standard information used, and bear full legal responsibility for the consequences of the implementation of the standard.

Consultation content: Hello teacher, our wholly-owned subsidiary in Hong Kong (which has obtained the overseas investment certificate) wants to borrow funds from overseas financial institutions (not involving domestic funds) to subscribe for 8% of the additional shares issued by a listed company on the Hong Kong Stock Exchange (not involving the acquisition of control of the listed company), (1) Does the Hong Kong subsidiary's subscription for shares of listed companies belong to overseas reinvestment as a domestic investor? Need to perform overseas reinvestment report or other procedures? (2) When is the time point for reinvestment report? Article 25 of the Measures for the Administration of Overseas Investment stipulates that the reinvestment report shall be handled after the completion of overseas legal procedures. Is there any time limit? Or as long as the Hong Kong subsidiary handles the reinvestment report before selling the additional shares it has purchased?

Reply content: Hello, (1) It depends on who will repay the borrowed money of overseas financial institutions. If the domestic parent company repays the borrowed money, or has the behavior of domestic guarantee and foreign loan, it needs to do the investment filing. If the Hong Kong subsidiary repays the borrowed money itself, it belongs to reinvestment and needs to do the reinvestment report. (2) In principle, the reinvestment report shall be handled after the completion of overseas procedures. For other matters not covered, please consult 010-89150501 or 55579401. Thank you for your support for business work.