1, legal person qualification
Self-employed individuals do not have legal person status, and companies have legal person status.
2. Joint liability
Self-employed individuals are unlimited joint and several liability law, and limited liability companies are limited joint and several liability law.
For example, self-employed people lose money in business, and you are responsible for all debts. Where a limited liability company suffers operating losses, it shall be liable to the extent of its registered capital at the time of registration.
3. Tax incentives
Self-employed individuals are generally taxed by the tax authorities according to their location, scale, number of employees and sales of goods. No matter how much you earn in the current month, whether you have income or not, you must pay taxes according to the fixed tax amount.
Limited liability companies require enterprises to declare their own income and pay taxes, and do not pay any income. Small-scale taxpayers whose quarterly income does not exceed 90,000 yuan can enjoy preferential tax-free policies.
Step 4 tax
Self-employed individuals can collect fixed value-added tax and pay personal income tax.
Corporate tax is levied according to actual income, and value-added tax and enterprise income tax are paid.
Extended data:
Some misunderstandings about self-employed households
1. Self-employed individuals can "not keep accounts"
Article 2 of the Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households stipulates: "Individual industrial and commercial households with fixed production and business premises engaged in production and business operations shall set up, use and keep account books and vouchers in accordance with the provisions of laws, administrative regulations and these Measures, and keep accounts according to legal and valid vouchers."
2. Self-employed individuals can "not pay taxes"
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Exemption of Small and Micro Enterprises from VAT (Announcement No.52 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 17), as long as small-scale taxpayers, whether self-employed or companies, have a monthly income of not more than 30,000 yuan and a quarterly income of not more than 90,000 yuan, they can enjoy exemption from VAT.
3. Self-employed individuals can "not have annual inspection"
According to Article 14 of the Regulations on Individual Industrial and Commercial Households, individual industrial and commercial households shall apply to the registration authority for annual inspection within the specified time every year. Article 23: If individual industrial and commercial households fail to apply for annual inspection within the specified time limit, the registration authority shall order them to make corrections within a specified time limit; If no correction is made within the time limit, the business license shall be revoked. "
4. Self-employed individuals can "disapprove"
If the business scope involves pre-approval or post-approval, self-employed individuals and companies need to apply for approval. According to Article 22 of the Regulations on Individual Industrial and Commercial Households, if the registered items of individual industrial and commercial households change, the registration authority shall order them to make corrections and impose a fine of 1500 yuan; If the circumstances are serious, the business license shall be revoked. "If a self-employed person changes, he/she needs to go through the change registration as the company does.
Which is better, the business license of individual industrial and commercial households or the registered company? "The business license of individual industrial and commercial households and registered companies are better." Limited companies must establish accounts according to regulations, including general ledger and subsidiary ledger, submit monthly statements according to regulations, pay taxes according to the actual income of the enterprise and the prescribed tax rate, and amortize the allowable amortization expenses according to regulations. At present, all localities levy taxes on self-employed individuals who cannot set up accounts by paying fixed taxes. According to its operating income, business location, business area, comparison with the same industry and other factors, the monthly tax payable is verified.
So according to the current situation, individual registration is enough.
How do individual industrial and commercial households apply for a company business license and register a company? 1. Information required for applying for a limited liability company:
1, name verification notification
2. Articles of Association
3. Carving application form
4. List of tax registration items
5. Address for filing
6. Certificate of appointment
7. Application for company registration (filing)
8. Lease contract (original)
9. Original ID card of legal person (if there is a partner, the original ID card must be provided. )
10, homestead certificate
Second, the application steps:
1, company name approval
2, online entry for approval
3. Delivery Registration of the Industrial and Commercial Bureau
4. Carve the company seal
5. The bank opened a basic account.
Should individual industrial and commercial households cancel their individual business licenses after registering their companies? If they are not in the same address, it doesn't matter if they don't cancel. There is no conflict between starting your own business and starting a company.
If it's an address, you should cancel the self-employed before starting a company (see what you said, it shouldn't be like this)
What is the difference between registered individual industrial and commercial households and registered companies? Here are their differences:
Individual industrial and commercial households: there is no minimum basic requirement for the declaration of registered capital: (1) Unemployed people in cities and towns, villagers in rural areas and other people with operational ability permitted by national policies can apply for engaging in individual industrial and commercial operations; (2) The applicant must have the capital, business site, business ability and business technology corresponding to the business project.
Private enterprises: registered capital declaration, no minimum requirements: (1) investors are natural persons; (2) Having a legal enterprise name; (3) The amount of capital contribution declared by the investor; (4) Having a fixed place for production and business operation and necessary conditions for production and business operation; (5) Necessary employees.
Limited liability company: the basic requirement is that the registered capital is 654.38+10,000 yuan: (1) The shareholders meet the quorum, that is, it is established by more than two shareholders with less than 50 shareholders. (2) Shareholders' capital contribution reaches the statutory minimum capital: a company mainly engaged in production and operation needs more than 500,000 yuan; Companies that focus on commodity wholesale need more than 500,000 yuan; Companies that focus on retail goods need more than 300,000 yuan; Science and technology development, consulting and service companies need more than RMB 654.38+10,000; (3) Shareholders * * * jointly formulate the Articles of Association; (4) Having a company name and establishing an organization meeting the requirements of a limited liability company; (5) Having a fixed place for production and business operation and necessary conditions for production and business operation.
How to register the business license of individual industrial and commercial households with the local industrial and commercial departments, the specific methods are as follows:
I. Application for pre-registration of individual industrial and commercial households' names
1, the identity certificate of the applicant or relevant certificates entrusted by the applicant.
2, individual industrial and commercial households name pre-registration application
3 other documents and certificates required by laws, regulations and policies.
Two, the application materials for the opening of individual industrial and commercial households.
1. Application for Registration of Individual Industrial and Commercial Households signed by the applicant (fill in the Application Registration Form for Individual Industrial and Commercial Households)
2. Proof of employees (if the employees in this city operate, they must submit the household registration certificate, including the household registration book and ID card, as well as the relevant certificates of retired and other unemployed people; Personnel from other provinces and cities shall submit their ID cards, local temporary residence permits and family planning certificates for women of childbearing age; a photo
3. Proof of business premises
4 proof of the relationship between family members in the family business.
5, the name of the pre-approval notice
6, regulations, rules and policies should be submitted to the relevant special proof.
Third, the basis for handling
Interim Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households
Detailed rules for the implementation of the Interim Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households
Business license registration number of individual industrial and commercial households: 62 1202600 130760. Call the Industrial and Commercial Bureau for enquiry.
How to register the business license of individual industrial and commercial households? 1, go to the industrial and commercial office in the jurisdiction to approve the name (I bring my ID card+temporary residence permit +3-5 names to be used)
2. Prepare materials for industrial and commercial establishment (address certificate and 1 inch 1 photo).
3. After the license comes out, a full set of seals shall be engraved in the administrative service hall of the jurisdiction.
4. Apply for organization code certificate (license and ID card)
5. Deal with the tax registration certificate (license, address certificate, lease contract, lease invoice, official seal).
6. I wish you a prosperous business!
How do individual industrial and commercial households register their business licenses 1 The registration procedures for individual industrial and commercial households are basically the same as those for company registration.
2. Self-employed people need to rent a house or have a ready-made storefront first. Take the store's rental contract and ID card to your local industrial and commercial office to approve the name.
3 to the industrial and commercial office to receive the "application for registration of individual industrial and commercial households", fill in the original name, and register in the office. Then the industrial and commercial office issues a business license.
4. Hold a business license and engrave it at the designated institution of the Public Security Bureau.
5. Secondly, apply for the organization code certificate, which involves the use of buying a car and opening a bank account in the future.
6. Then the bank opens an account (enterprise basic deposit account), and the bank handles the business access inspection.
7. industrial and commercial registration Advisory Body