1. Legal person's rights: an economic organization with independent property, sound articles of association and fixed place stipulated by the state, which can independently bear civil liabilities, enjoy civil rights and undertake civil obligations. The advantage of establishing an enterprise legal person system is that enterprises with legal person conditions can obtain independent civil subject qualification and truly become independent commodity producers and operators with self-financing and independent personality in law and full rights and behavior capacity like natural persons.
2. Obligations of legal person: A legal person must meet the following conditions (1) before it can be established according to law. Legal establishment refers to the establishment in accordance with the existing laws, including the legitimacy of the establishment procedure and the legitimacy of the organization after the establishment. A corporate enterprise in China must be established in accordance with the Company Law of People's Republic of China (PRC) in order to obtain legal person status.
(2) Having independent property. The independent property owned by a legal person enterprise is the material basis for it to participate in economic activities, enjoy civil rights and bear civil responsibilities as a civil subject. An enterprise as a legal person shall have a total amount of property commensurate with its business scope and scale.
(3) Having its own name, organization and place. The name of a legal person is the font size of a legal person, which is a sign that a legal person is different from other legal persons. Enterprise as a legal person is an economic organization, which must have an orderly organization to play its role. The location of an enterprise as a legal person is the place where the enterprise produces and operates, and it is also the residence of the enterprise as a civil subject. An enterprise as a legal person must have a place, which is necessary for production and business activities and is conducive to the state's supervision and management of enterprises.
(4) The conditions that must bear civil liability independently include three meanings: first, it must bear civil liability; Second, you can only bear it yourself; The third is endurance. Whether an enterprise can bear civil liability independently depends on whether it owns independent property. A corporate enterprise is funded by multiple investors (including natural persons and other legal persons) and established in accordance with legal procedures. All the investors' capital contribution forms the company's independent legal person property, which is separated from other investors' uninvested property. With all its property, the company enjoys civil rights independently, undertakes civil liabilities, and has the same capacity for civil rights and civil conduct as a natural person.
Second, the catering company registration process
1. There are 5- 10 alternative company names. Now many company names have been registered or are well-known trademarks, so it is convenient to prepare more names for approval.
2. Confirmation of business scope and affiliated address;
3. Take photos on the front and back of the corporate and shareholder ID cards, and use relevant digital certificates to confirm who is the company supervisor.
4. The registered capital has been confirmed. Now it is a subscription system, and the registered capital is not paid.
5. Determine the proportion of shares.
After sorting out the information-the Industrial and Commercial Bureau will check the name-get the name approval form-get the business license-open a basic deposit account in the bank-check the tax-keep accounts in the company-apply for social security and provident fund later.
Third, the difference between special catering invoices and ordinary catering invoices
1, the printing of catering invoices requires that different catering invoices be printed by enterprises designated by the competent tax authorities of the State Council; Other catering invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No catering invoices may be printed without the designation of the tax authorities specified in the preceding paragraph.
The contents of catering invoices are different: catering invoices include the taxpayer's tax registration number, but do not include the amount, applicable tax rate, tax payable, etc. In addition to the contents of general catering invoices such as the name of purchasing unit, sales unit, goods or services, quantity and measurement unit, unit price and combined price, billing unit, payee, billing date, etc.
2. Catering invoices have different functions. The special invoice for catering is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct; Ordinary catering invoices are not deductible except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate.
The main body of catering invoices is different: catering invoices can only be purchased and used by ordinary taxpayers, and small-scale taxpayers can only use them after being approved by the tax authorities; All kinds of taxpayers engaged in business activities and handling tax registration can purchase and use ordinary catering invoices. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary catering invoices.
The above is the relevant legal knowledge about "what catering legal persons should bear". The legal representative of the company exercises power and performs obligations within the scope of functions and powers stipulated by national laws, regulations and articles of association, and participates in civil activities on behalf of the company as a legal person.