Shenzhen pawn shop license application
Require
,典当行股权变更新股东满足的条件典当企业经营业务本质上属于金融活动,又具有一般商业活动的特征,这使得制定统一的会计制度一直困难重重。
《衔接规定》的出台无疑是制度统一实质性的一步,其攫取了新准则中最精华的部分——公允价值,比照金融工具对当金及金融类绝当物品进行会计处理,体现了典当业务的金融本质;at the same time,对于非金融类绝当物品,按照一般存货进行处理,又符合一般商业活动的特征;on the other hand,对于典当企业从事的鉴定评估及等服务,新设置“手续费及佣金收入”、“手续费及佣金支出”等专用科目,对于典当业重要的资产、Liabilities、收入等,通过补充披露提高其报告详尽度,又满足了典当业的特殊需求。
- A new pawn shop should meet the following conditions::
- are in compliance with the law、Statutes and regulations。
- Registered capital。Registered capital is not less than RMB 3 million,Those engaged in real estate mortgage pawn business must have a minimum value of RMB 5 million,Those engaged in property rights pledge and pawn business shall have a minimum value of RMB 10 million。
- business residence。The lease or appropriation period is more than 3 years,For office or commercial use,Provide a copy of the real estate certificate。
- Have management personnel and appraisers who are familiar with the pawn business。
- Equity structure。Have no less than 2 legal person shareholders with investment capabilities,Legal person shares should be relatively controlled (the total shareholding ratio of legal person shareholders accounts for more than 1/2 of all shares),Or the largest shareholder is a legal person shareholder and the shareholding ratio accounts for more than 1/3 of all shares);A single natural person cannot be the controlling shareholder,Investment in a sole proprietorship is deemed to be personal investment。
- Shareholders (including legal person shareholders and natural person shareholders)。The legal person shareholder must be a legal person enterprise that has been operating for more than 3 years and has been profitable for 2 consecutive years.。
- Legal representative of legal person shareholder、natural person shareholder、The proposed legal representative of the pawn shop and its senior managers are not Chinese civil servants
- To establish a branch of a pawn shop, the following conditions must be met::
- Operating pawn business for more than 3 years,Registered capital is not less than RMB 15 million;
- Profitable for the past 2 consecutive years;
- There are no illegal business records in the past two years (no business violations have been reported by the Municipal Economic and Trade Information Commission in the past two natural years)、Punishment by the Municipal Public Security Bureau);
- A working capital of no less than 5 million yuan shall be allocated to the branch applied for establishment.,And the total operating capital of each branch shall not exceed 50% of the registered capital of the pawn shop.。
典当的基本含义什么是典当?世界各国的普遍认知和法律解释很不相同,差异颇大。so far,我国大陆尚无明确的立法定义,理论界亦存在争论。从海外来看,一些国家或地区在定义典当时,主要是突出其质押借贷行为,认为典当的本质属性就是以物换钱,故成为一种融资方式。
Shenzhen pawn shop conditions,Pawn shop approval application,Application for pawn shop quota,Registered capital of pawn shop
Require
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