How to formulate the internal rules and regulations of a sole proprietorship?

The conditions for a sole proprietorship include: the investor is a natural person, a fixed place for production and operation, necessary production and operation conditions, necessary employees, a legal business name, and the investment declared by the investor.

Article 8 of the Sole Proprietorship Law.

A sole proprietorship is an enterprise with unlimited liability, and the investor of the enterprise must not only bear the responsibility for the enterprise with its capital contribution, but also bear unlimited liability with other personal property. Therefore, the establishment of a sole proprietorship enterprise is sufficient to have the capital contribution declared by the investor, and the amount of capital contribution of the sole proprietorship enterprise is voluntarily declared by the investor, and the investor does not need to issue a capital verification certificate to the registration authority, and the registration authority does not verify whether the investor's capital contribution is actually paid. However, when applying for establishment registration, the investor of a sole proprietorship enterprise shall specify whether it is contributing capital with personal property or using its family property as personal capital contribution.

Article 2 of the Law of the People's Republic of China on Sole Proprietorship Enterprises "Sole Proprietorship Enterprises" as used in this Law refers to a business entity established in China in accordance with this Law, invested by a natural person, whose property is owned by the investor, and whose personal property bears unlimited liability for the debts of the enterprise. Article 3 of the Law of the People's Republic of China on Sole Proprietorship Enterprises A sole proprietorship enterprise shall be domiciled at the place where its main office is located. Article 4 of the Law of the People's Republic of China on Sole Proprietorship Enterprises engaged in the operation of Yu Shibu activities must comply with laws and administrative regulations, abide by the principle of good faith, and shall not harm the public interest.

Sole proprietorship enterprises shall fulfill their tax obligations in accordance with the law.

Legal Analysis: The main body and procedure for formulating the articles of association of a wholly state-owned company are different from those of a general limited liability company and shares, a general limited liability company is jointly formulated by the shareholders, and the articles of association of a wholly state-owned company are formulated by the promoters, while the articles of association of a wholly state-owned company are formulated by an institution authorized by the state to invest or a department authorized by the state to invest in accordance with the company law, or formulated by the board of directors and submitted to the institution authorized by the state to invest or the department authorized by the state to invest for approval. If the articles of association need to be amended, the authority and procedures for amendment are the same as when the articles of association were formulated, that is, the amendment or approval is made by the investors.

Legal basis: Law of the People's Republic of China on Sole Proprietorship Enterprises

Article 3 A sole proprietorship enterprise shall be domiciled in the place where its main office is located.

Article 4 Sole proprietorship enterprises engaged in business activities must abide by laws and administrative regulations, abide by the principle of good faith, and must not harm the public interest.

Sole proprietorship enterprises shall fulfill their tax obligations in accordance with the law.

The legal liability of a sole proprietorship is that the property of the sole proprietorship is owned by the investor, and the investor bears unlimited liability for the debts of the enterprise with his personal property. The civil liability of its branch shall be borne by the sole proprietorship enterprise that established the branch. 1. What are the provisions on the legal liability of sole proprietorship enterprisesThe provisions on the legal liability of sole proprietorship enterprises are:

1.A sole proprietorship may set up a branch, and the civil liability of the branch shall be borne by the sole proprietorship enterprise that established the branch. 2.

A sole proprietorship is a business entity established in accordance with the Sole Proprietorship Enterprise Law, invested by a natural person, the property is owned by the investor, and the investor bears unlimited liability for the debts of the enterprise with his personal property. 3.The property of a sole proprietorship enterprise is owned by the individual investor, and the property of the enterprise includes not only the initial property invested by the investor when the enterprise is established, but also the property accumulated during the existence of the enterprise.

The investor is the sole legal owner of the sole proprietorship's property. 4.The investor has unlimited liability for the debts of the enterprise with his personal property.

This is an important feature of a sole proprietorship. In other words, when the capital contribution declared and registered by the investor is insufficient to pay off the debts incurred by the sole proprietorship enterprise, the investor must use his personal property or even family property to pay off the debts. 2. Can the business license of a sole proprietorship be transferred?

According to the Administrative Measures for the Registration of Sole Proprietorship Enterprises, if the investor of the sole proprietorship enterprise changes due to transfer or inheritance, the sole proprietorship enterprise can submit the transfer agreement or legal inheritance document to the original registration authority, and then apply for the change of registration. 3. Does the registered capital of a sole proprietorship need to be paid?

The typical characteristics of a sole proprietorship are that it is operated by an individual, owned and controlled by an individual, and the individual bears the operational risks and enjoys all the operating benefits.

Law of the People's Republic of China on Sole Proprietorship Enterprises

Article 2. For the purposes of this Law, the term "sole proprietorship enterprise" refers to a business entity established within the territory of China in accordance with this Law, invested by a natural person, whose property is owned by the investor, and whose personal property bears unlimited liability for the debts of the enterprise.

Law of the People's Republic of China on Sole Proprietorship Enterprises

Article 3. A sole proprietorship is domiciled at the location of its main office.

<> the first approach:

Accrual: Borrow: Income Tax Expense.

Credit: Tax Payable - Individual Income Tax Payable.

Debit: Tax payable - personal income tax payable.

Credit: Bank deposits.

The second approach:

Accrual: Borrow: Management Expenses Individual Income Tax.

Credit: Taxes payable Personal income tax.

Payment, payment of taxes:

Borrow: tax payable personal income tax.

Credit: bank deposits, cash on hand.

Do sole proprietorship enterprises have to pay individual income tax on profit dividends?

There is no need to pay personal income tax;

Sole proprietorship, profit dividends at the end of the year, do not need to pay and distribute individual income tax, because the distribution is the net profit after tax.

The balance of the total income of sole proprietorship enterprises and partnership enterprises in each tax year after deducting costs, expenses and losses shall be regarded as the production and operation income of individual investors, and shall be referred to the individual income tax law"Income from production and operation of individual industrial and commercial households"Taxable items.

The five-level progressive tax rate of 5% and 35% is applied to calculate and levy individual income tax.

Income from production and operation and other income, including income distributed by the partnership to all partners and income (profits) retained by the enterprise in the current year

That is, sole proprietorships and partnerships"Income from production and operation"It is already the income of the investor, and after paying the individual income tax, that is, the net income after tax, there is no tax problem that the individual who pays dividends answers. How was it handled?

Article 21 of China's "Law on Sole Proprietorship Enterprises" clearly stipulates: "A sole proprietorship enterprise shall set up accounting books and conduct accounting in accordance with the law." According to China, what is the accounting system of sole proprietorship?

lt;Accounting Law: What is the accounting system for sole proprietorship? gt;The following business matters of a sole proprietorship shall go through accounting procedures and be accounted for: 1) the receipt and payment of money and valuable **; (2) the sending, receiving, adding, decreasing, and using of property; (3) the occurrence and settlement of creditor's rights and debts; (4) the increase or decrease of capital and **; (5) Calculation of income, expenditure, expenses and costs; (6) Calculation and processing of financial results; (7) Other things that need to go through accounting procedures and carry out accounting Specific accounting methods include setting up accounts, double-entry bookkeeping, filling in and reviewing vouchers, registering account books, cost accounting, asset inventory, and preparing financial accounting reports.

According to Article 8 of the Sole Proprietorship Act, the establishment of a sole proprietorship must have the necessary practitioners. The specific number of employees to be hired by a sole proprietorship enterprise shall be determined by the enterprise according to the nature, industry and scale of its production and operation, and the law does not make any hard and fast provisions. The employment forms of sole proprietorship enterprises mainly take the form of contract workers and temporary workers.

Contract workers are recruited by sole proprietorships according to the needs of enterprise development, and the contract period is generally more than one year; Temporary workers, on the other hand, are a supplementary form of employment for sole proprietorships, with short working hours and strong seasonality. In terms of the two forms of employment, different pay and benefits can be adopted, and the benefits and other rights of temporary workers are less than those of contract workers, and they are not as stable as contract workers. According to Articles 22 and 23 of the Law on Sole Proprietorship Enterprises, a sole proprietorship enterprise shall sign labor contracts with its employees in accordance with the law, ensure their labor safety, pay their wages on time and in full, and participate in social insurance and pay social insurance premiums for their employees in accordance with state regulations.

A sole proprietorship can take two forms to manage business affairs:

One way is for the investor to manage the business affairs of the enterprise by himself, that is, the investor himself directly manages the business affairs of the sole proprietorship;

Another way is to entrust or hire other persons with civil capacity to be responsible for the management of the affairs of the enterprise.

Second, the characteristics of a sole proprietorship are:

1) The investor of a sole proprietorship is a natural person. The natural person shall have full capacity for civil conduct and must not be a person prohibited by laws or administrative regulations from engaging in for-profit activities.

2) The property of the sole proprietorship is owned by the investor.

3) The investor bears unlimited liability for the debts of the enterprise with his personal property. This is an important feature of a sole proprietorship.

4) Sole proprietorship does not have legal personality. A sole proprietorship enterprise can be a business name and can engage in production and business activities in the name of the enterprise.

3. Dissolution and liquidation of sole proprietorship:

1.Reasons for dissolution.

1) The investor decides to dissolve;

2) The investor dies or is declared dead, and there is no heir or successor who decides to renounce the inheritance;

3) The business license has been revoked in accordance with the law;

4) Other circumstances stipulated by law.

2.Liquidator.

The investor may liquidate on its own or be leased by the creditor and apply to the people's court to appoint a liquidator for liquidation.

3.Deadline for filing claims.

The creditor shall declare the creditor's rights to the investor within 30 days from the date of receipt of the notice, and the creditor who has not received the notice shall declare the creditor's rights to the investor within 60 days from the date of the announcement.

4.The order in which the property is settled.

1) Wages and social insurance premiums owed to employees;

2) taxes owed;

3) Other debts.

If the assets of the sole proprietorship enterprise are insufficient to pay off the debts, the investor shall use his other personal assets to pay off.

5.Cancellation of registration.

After the liquidation of a sole proprietorship enterprise is completed, the investor or the liquidator designated by the people's court shall prepare a liquidation report and go through the cancellation of registration with the original registration authority within 15 days from the date of completion of the liquidation.

6.After the dissolution of the sole proprietorship, the original investor shall still be liable for repayment of the debts incurred during the existence of the sole proprietorship, but if the creditor does not submit a demand for repayment to the debtor within "five years", the liability shall be extinguished.

Legal basis

Article 4 of the Law on Sole Proprietorship Enterprises stipulates that sole proprietorship enterprises must abide by laws and administrative regulations, abide by the principle of good faith, and shall not harm the public interest when engaging in business activities. Sole proprietorship enterprises shall fulfill their tax obligations in accordance with the law.

1. The establishment and organization of a one-person limited liability company shall be governed by the provisions of this section;

2. It refers to a limited liability company with only one natural person shareholder or one legal person shareholder;

3. A natural person can only invest in the establishment of a one-person limited liability company. The one-person limited liability company cannot invest in the establishment of a new one-person limited liability company;

4. A one-person limited liability company shall indicate in the company registration that it is wholly owned by a natural person or a sole proprietorship by a legal person, and that it is properly covered and stated in the company's business license;

5. The articles of association of a one-person limited liability company shall be formulated by the shareholders;

6. There is no shareholders' meeting for a one-person limited liability company. When shareholders make a decision, it shall be in written form, signed by the shareholder and placed on the company.

1. What are the provisions for the accounting treatment of sole proprietorship enterprises?

1. If the shareholder of a one-person limited liability company cannot prove that the company's property is independent of the shareholder's own property, he shall be jointly and severally liable for the company's debts;

2. Legal basis: Article 62 of the Company Law [Financial and Accounting Report of a One-Person Company] A one-person limited liability company shall prepare a financial accounting report at the end of each fiscal year and be audited by an accounting firm.

2. What are the characteristics of a sole proprietorship?

1. A sole proprietorship is invested by a natural person. A natural person should be a person with full capacity for civil conduct, and must not be a "person prohibited by laws and administrative regulations from engaging in for-profit activities".

2. The property invested by the investor in the enterprise is owned by the investor. The ownership of private property by private individuals is a development of "the state protects the ownership of citizens' legitimate income, savings, houses and other legal property", which clearly reflects the attitude of the state towards private property and confirms the legal status of private property;

3) The investor bears unlimited liability for the debts of the enterprise with his personal property. This is an important feature of a sole proprietorship, when the investor's declared and registered capital contribution is insufficient to pay off the debts incurred by the sole proprietorship, the investor must use his personal property or even family property to pay off the debts;

4. A sole proprietorship is not an independent corporate legal person, but only a business entity. One of the characteristics of a legal person is that it bears limited liability independently with the property of the legal person, while the investor of a sole proprietorship enterprise bears unlimited liability externally, and of course it cannot be an independent corporate legal person;