Why does someone register a partnership and a sole proprietorship

Hello, for registered partnerships and sole proprietorships, it is mainly from the perspective of tax avoidance to give you an analysis, because sole proprietorship enterprises and partnerships do not need to pay enterprise income tax, and directly pay individual income tax, you can pay a lot less tax incentives to reduce the tax burden of enterprises. Secondly, for the responsible company, it is not the same to take responsibility. There are two common tax avoidance methods, mainly the following two tax avoidance planning schemes, I hope to help the boss:

1. Look for a preferential tax zone with a very low corporate income tax rate and transfer all businesses to a new preferential tax zone;

2. Transfer high profits to new companies established in preferential tax zones in the form of income through the transfer of benefits or other expenses.

For example, the economic and technological development zone of our city, the use of the headquarters economy investment model, the advantage is that the enterprise to maintain the original business model and business address unchanged, the newly established enterprise address registered to the low-lying tax area, you can enjoy the value-added tax according to the local financial income part of 50%-70% of the financial support reward;

The enterprise income tax will be rewarded with financial support according to 50%-70% of the local fiscal income.

Take an equipment company that has recently settled in our park as an example: the enterprise pays 10 million value-added tax annually, 50% of the local government, 3.5 million according to 70% support, 10 million annual enterprise income tax, 40% local retention, 2.8 million according to 70% support. The support policy is stable, and the support is paid in the current month and the next month, and the support is provided month by month.

Because sole proprietorships and partnerships do not need to pay corporate income tax, they pay individual income tax directly, which is much less taxable. However, the personal income tax burden is also as high as 20%, which needs to find a place with preferential tax policies to solve, we Chongqing Zhengyang Industrial Park can be verified and collected, the income tax burden can be controlled, so that enterprises can reduce a large tax burden.

1. A sole proprietorship refers to an enterprise invested and operated by one person. Sole proprietorship investors have unlimited liability for the debts of the business. The person in charge of the enterprise is the investor himself. The name of the person in charge of the enterprise must be accompanied by an ID card.

match, no aliases. According to the relevant provisions of China's current tax law, the production and operation income and other income obtained by private sole proprietorship enterprises shall be subject to private individual income tax in accordance with the regulations.

2. A partnership refers to a for-profit organization in which the partners enter into a partnership agreement, jointly contribute, operate together, share benefits, share risks, and bear unlimited joint and several liability for corporate debts. It also refers to natural persons, legal persons and other organizations in accordance with the Partnership Enterprise Law of the People's Republic of China.

An enterprise organization established within the territory of China in which two or more natural persons jointly invest in the operation, share profits and losses, and share risks through the conclusion of a partnership agreement.

The official website shall prevail.

1.The number of investment entities is different: the investors of sole proprietorship and partnership enterprises are all natural persons, and both are unincorporated organizations among the legal subjects.

A sole proprietorship is invested by a natural person, and a company registered in partnership with multiple people is called a partnership, which is invested by two or more partners.

2.Different ownership of property: The property of a sole proprietorship is owned by one investor, and the property of a partnership is shared by all partners.

The property invested by the partners shall be managed and used by the partners in a unified manner, and no partner shall transfer the partnership property for other purposes without the consent of the other partners.

The organizational form of the enterprise is roughly divided into: one-person ****, ****, sole proprietorship, and partnership. vs Individual Partnerships are Different (Explained).

It lies in: the subject of the investment, the legal form, the conditions for establishment, the tax regulations, and the responsibilities of the investor. In actual operation, everyone will pay more attention to the issue of taxation, and the biggest difference between the two is:

To pay corporate income tax, while individual partnerships do not need to pay corporate income tax, registered individual partnerships areTax planning

A great way to do it.

The nature is different, a person can only have one sole proprietorship, and multiple people can register a company.

One is a one-person registration, and the structure is simple.

A partnership is a business with two or more people registered and the structure is much more complex than that of an individual.

There is no difference in the use of the function, the difference is your own and shared with others.

Legal Analysis: Yes. "Partnership" refers to general partnerships and limited partnerships established by natural persons, legal persons and other organizations within the territory of China in accordance with this Law.

Legal basis: Article 16 of the Company Law of the People's Republic of China Article 16 If a company invests in other enterprises or provides guarantees for others, it shall be resolved by the board of directors or the shareholders' meeting or the general meeting of shareholders in accordance with the provisions of the articles of association; Where the articles of association of the company stipulate a limit on the total amount of investment or guarantee and the amount of a single investment or guarantee, it shall not exceed the prescribed limit. If the company provides a guarantee for the company's shareholders or actual controllers, it must be resolved by the shareholders' meeting or the general meeting of the company.

Sun Dan, the shareholder provided for in the preceding paragraph, or the shareholder under the control of the actual controller provided for in the preceding paragraph, must not participate in the voting on the matters provided for in the preceding paragraph. The vote is passed by a majority of the voting rights held by the other shareholders present at the meeting.

A sole proprietorship refers to a business entity established in China in accordance with the Sole Proprietorship Enterprise 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. Partnership refers to a for-profit organization in which each partner enters into a partnership agreement, makes joint contributions, operates in partnership, shares profits and risks, and bears unlimited joint and several liability for the debts of the partnership enterpriseGeneral partnership refers to a for-profit organization established in China in accordance with the Partnership Enterprise Law in which the partners enter into a partnership agreement, jointly contribute, operate in partnership, share profits and share risks, and bear unlimited joint and several liability for the debts of the partnership.

What is the difference between a sole proprietorship and a partnership?

The difference between a sole proprietorship and a partnership is mainly reflected in the number of people, a sole proprietorship is only a business established by one person, while a partnership should be established by more than two people. It is because of the large number of partners in the partnership, in order to protect the rights and interests of each partner, the relevant provisions are more complicated, and there are detailed provisions on the partners' entry and withdrawal, management rights, dividends, etc., in view of the purpose of this article.

In addition, partnerships can be divided into general partnerships, special general partnerships and limited partnerships, general partnerships are more common, and most partnerships are general partnerships; Special general partnerships are mainly used for professional institutions, such as accounting firms; Common limited partnerships such as private equity investments (described above). However, because sole proprietorship does not involve the interests of multiple people, the regulations are relatively simple, and there are no multiple types, which are suitable for projects with simple business models and low investment.

Legal basis: Article 2 of the Law on Sole Proprietorship Enterprises defines 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.

A sole proprietorship is not a partnership because the number of people is not the same. Only one person is required for a sole proprietorship, and a partnership registration requires more than two partners, either general partners or limited partners.

Legal basis] Article 14 of the Partnership Enterprise Law.

The following conditions shall be met for the establishment of a partnership enterprise:

1) There are more than two partners. If the partner is a natural person, he or she shall have full capacity for civil conduct;

2) Have a written partnership agreement;

3) There are capital contributions subscribed or actually paid by the partners;

4) The name and production and operation site of the enterprise in Heqin;

5) Other conditions provided for by laws and administrative regulations.

Article 63.

In addition to complying with the provisions of Article 18 of this Law, the partnership agreement shall also contain the following matters:

1) The names and addresses of the general partners and limited partners;

2) the conditions and selection procedures that the executive partner should have;

3) The authority of the executive partner and the method for dealing with breach of contract;

4) Procedures for the removal of the names of the members of the executive affairs and the replacement of the members of the group;

5) the conditions, procedures and related responsibilities of the limited partners for joining and withdrawing from the partnership;

6) Procedures for the mutual transformation of limited partners and general partners.

A sole proprietorship is not a partnership. The difference between a sole proprietorship and a partnership is mainly reflected in the number of people. A sole proprietorship enterprise is 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.

1. Is a partnership a limited liability company?

The company is limited in liability. Sole proprietorship and partnership, as enterprises, do not have legal personality and their property is not independent. The investors of a sole proprietorship have unlimited liability for the sole proprietorship (so their assets are not separated).

The limited partners in the partnership have limited liability to the partnership with the amount of their subscribed capital contributions; The general partners have unlimited liability for the partnership, and the general partners have unlimited joint and several liability among themselves.

2. What are the characteristics of a sole proprietorship?

1. Characteristics of the investment entity. A sole proprietorship is only invested and established by one natural person, and the natural person is limited to Chinese citizens with full capacity for civil conduct.

2. Characteristics of enterprise property. All the property of a sole proprietorship is owned by the investor.

3. Characteristics of responsibility. Investors in a sole proprietorship bear unlimited liability for the debts of the enterprise with their personal property.

4. Characteristics of the subject's qualifications. A sole proprietorship is a business entity that does not have legal personality and does not have its own legal personality, and its civil or commercial activities are carried out in the personal personality or identity of the sole proprietor.

3. Can a company set up a sole proprietorship?

According to the provisions of the relevant laws of our country, a company cannot establish a sole proprietorship, and only natural persons can invest in a sole proprietorship. Article 2 of the Law of the People's Republic of China on Sole Proprietorship Enterprises: The term "sole proprietorship enterprise" 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 8 of the Law of the People's Republic of China on Sole Proprietorship Enterprises shall meet the following conditions for the establishment of a sole proprietorship enterprise: (1) the investor is a natural person; (2) Have a legal enterprise name; (3) Capital contributions declared by investors; (D) have a fixed place of production and business and the necessary conditions for production and operation; (5) Have the necessary practitioners.

Article 2 of the Law of the People's Republic of China on Sole Proprietorship Enterprises: The term "sole proprietorship enterprise" 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.

Legal Analysis: A sole proprietorship is not a partnership. The difference between a sole proprietorship and a partnership is mainly reflected in the number of people.

A sole proprietorship is invested by a natural person, and the property is owned by the investor, and the business entity partnership enterprise that invests in the bank and bears unlimited liability for the debts of the enterprise with its personal property is not a single person's behavior, it must be established by more than 2 partners, and the joint operation of the enterprise's financial assets is jointly owned by the partners and jointly managed and used by all partners.

Legal basis: Law of the People's Republic of China on Sole Proprietorship Enterprises Article 2 The term "sole proprietorship enterprise" 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.