เมื่อจะ เปิดบริษัท ต้องทำอะไรบ้าง ?

เมื่อจะ เปิดบริษัท ต้องทำอะไรบ้าง ?

มาดูกันว่า เรื่องสำคัญที่ต้องทำเมื่อจดทะเบียนบริษัทแล้ว มีอะไรบ้าง

  1. เปิดบัญชีบริษัท
  2. จัดทำบัญชีบริษัท
  3. ภาษีหัก ณ ที่จ่าย
  4. การขึ้นทะเบียนประกันสังคม
  5. การจดภาษีมูลค่าเพิ่ม (VAT)

1. เปิดบัญชีบริษัท

หลังจดทะเบียนบริษัท เจ้าของควรเปิดบัญชีธนาคารในชื่อบริษัทเพื่อใช้เป็นบัญชีหลักในการนำเงินเข้า-ออกจากบริษัท โดยไม่ควรใช้บัญชีส่วนตัวเนื่องจากจะทำให้ไม่เห็นผลประกอบการที่แท้จริง และหากมีหน่วยงานภายนอกเข้ามาดูบัญชีก็อาจทำให้น่าเชื่อถือน้อยลง

2. จัดทำบัญชีบริษัท

  • บริษัทต้องจัดให้มี “ผู้ทำบัญชี” ที่มีคุณสมบัติครบถ้วนถูกต้องตาม พ.ร.บ. การบัญชี พ.ศ. 2543 และต้องขึ้นทะเบียนเป็นผู้ทำบัญชีของบริษัทโดยอาจเป็นพนักงานบัญชีของบริษัท หรือบริษัทอาจใช้บริการของสำนักงานบัญชีก็ได้
  • จัดทำบัญชีตามที่กฏหมายกำหนด ตั้งแต่วันที่ได้รับจดทะเบียนเป็นนิติบุคคล
  • ปิดบัญชีครั้งแรกภายใน 12 เดือน และปิดบัญชีทุกรอบ 12 เดือนนับตั้งแต่วันปิดบัญชีครั้งก่อน
  • จัดทำงบการเงิน โดยงบการเงินต้องได้รับการตรวจสอบและแสดงความเห็นโดยผู้สอบบัญชีรับอนุญาต
  • ยื่นงบการเงินต่อกรมพัฒนาธุรกิจการค้า.

3. ภาษีหัก ณ ที่จ่าย

กรณีที่บริษัทจ่ายเงิน : บริษัทต้องหักเงินจากจำนวนเงินที่จ่ายทุกครั้งเมื่อจ่ายเงินตั้งแต่ 1,000 บาทขึ้นไป โดยบริษัทต้องออกหนังสือรับรองหัก ณ ที่จ่าย (50 ทวิ) และต้องยื่นภาษีที่หักไว้ให้แก่กรมสรรพกร

กรณีที่บริษัทได้รับเงิน : บริษัทต้องถูกหักภาษี ณ ที่จ่ายเมื่อได้รับเงินตั้งแต่ 1,000 บาทขึ้นไป และต้องได้รับหนังสือรับรองหัก ณ ที่จ่าย (50 ทวิ) จากผู้จ่ายเงิน

**โดยอัตราการหักภาษีสำหรับค่าใช้จ่ายแต่ละประเภทที่พบบ่อยมีดังนี้

4. การขึ้นทะเบียนประกันสังคม

เมื่อบริษัทมีลูกจ้างตั้งแต่ 1 คนขึ้นไป บริษัทต้องขึ้นทะเบียนลูกจ้างสำหรับจ่ายกองทุนประกันสังคมภายใน 30 วัน

5. จดภาษีมูลค่าเพิ่ม (VAT)

หากมองว่าการจดทะเบียนภาษีมูลค่าเพิ่ม (VAT) เป็นการรักษาสิทธิประโยชน์ทางภาษีที่ช่วยลดต้นทุนของบริษัท ก็สามารถจดทะเบียนภาษีมูลค่าเพิ่ม (VAT) ได้ทันที อย่างไรก็ตาม หากบริษัทมีรายได้ตั้งแต่ 1.8 ล้านบาทต่อปี (รายได้ในที่นี้ คือยอดขายจริงๆ ไม่ใช่กำไรหลังหักค่าใช้จ่ายแล้ว) ต้องจดทะเบียนภาษีมูลค่าเพิ่ม (VAT) ภายใน 30 วันนับตั้งแต่วันที่รายได้เกิน 1.8 ล้านบาท

จากที่กล่าวมาข้างต้นเป็นเพียงเรื่องสำคัญบางส่วนที่ควรทำหลังจดทะเบียนบริษัทเรียบร้อยแล้วเท่านั้น แต่ยังมีเรื่องสำคัญอีกมากมายที่ผู้ประกอบการควรศึกษาเพื่อปฏิบัติให้สอดคล้องกับเกณฑ์และกฎหมายที่กำหนดอีกด้

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