1. The company must have two operating records for the full fiscal year (January 1 to December 31 of each year) to apply for the listing of the new three boards, that is, if the operation is listed on September 1, 2014, the establishment time of the enterprise No later than January 1, 2012. In addition, if the company was established on January 1, 2013 and completed the 2014 annual financial statement audit in February 2015, it can directly declare the listing of the New Third Board, and it is not necessary to wait until the first quarter of 2015 to report it, that is, the latest financial report. Reports are not mandatory for quarterly, semi-annual, or annual reports.
2. Clear business means that the company can clearly and specifically describe the business, products or services, its use and its business model.
3. The company can operate one or more businesses at the same time. Each business should have corresponding key resource elements, which should have input, processing and output capabilities, and can match commercial contracts, income or cost.
4. In the case of the company's basic profit, the net assets are slightly higher than the registered capital, the share reform will be implemented, so that the company's retained earnings and capital accumulation fund are small, and the natural person shareholders pay a light tax burden.
5. What is the impact of the company's taxation on the listing?
(1) The last period of the reporting period must be audited
(2) At the end of the reporting period, the company has paid the tax department full amount of tax
(3) The tax department issued a certificate of no violation of laws and regulations during the reporting period.
In addition, intermediaries are required to make the following comments:
(1) The actual controller and controlling shareholder of the company issue a promise to undertake possible tax recovery and late payment fees.
(2) The accountant commented on whether the financial accounting in the report period is sound and whether the internal control system is scientific and reasonable.
(3) Lawyers express their opinions on legal compliance
(4) The host brokers comment on all previous issues
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6. The national SME share transfer system does not impose mandatory requirements on whether to apply for a listed company to establish an independent director. The application for listing companies may formulate relevant regulations according to the characteristics of their own enterprises.
7. How to understand major violations? From the "Administrative Punishment Law"; there is no mandatory requirement for the competent department to issue a document. If the punishment department fails to confirm the violation of the law, the sponsoring brokers and lawyers can reasonably and legally explain that it does not constitute a major violation of laws and regulations, legal and reasonable, looking for If the sponsoring brokers or lawyers cannot explain according to relevant laws and regulations, they need to be in charge of the competent department.
8. The actual controller may change during the reporting period, but it is necessary to explain in detail whether the final implementation will affect the ability of continuing operations.
9. It is not mandatory for enterprises to provide official certificates or verification documents such as environmental protection, quality inspection, safety supervision, etc. at the time of declaration, but it is necessary for the daily operation of the enterprise to comply with the requirements of relevant laws and regulations, and to do relevant information disclosure.