A little question about sole proprietorships and sole proprietorships of natural persons

The key is how to understand "sole proprietorship". In my opinion, sole proprietorship can be not only sole proprietorship of natural persons, but also sole proprietorship of enterprises and other economic organizations. The above I think is a complete extension of a sole proprietorship. Sole proprietorship is an integral part of it.

Whether or not it can become the "subject of a unit crime" mainly depends on the responsibility capacity of a sole proprietorship.

The sole proprietorship of a natural person or sole proprietorship enterprise bears unlimited liability, and the enterprise does not have the status of a legal person and cannot become the "subject of a unit crime".

The investors of wholly-owned enterprises invested by enterprises and other economic organizations are organizations (generally companies) rather than natural persons, and they bear limited liability, and the established enterprises have the status of legal persons, so they can become the "subject of unit crimes".

I would also like to emphasize that foreign-funded enterprises (wholly-owned enterprises set up by foreign investors in China), regardless of whether the investor is an individual or an organization, are generally organized in the form of a limited liability company, that is, they have the status of a legal person.

A sole proprietorship, referred to as a sole proprietorship, refers to a for-profit economic organization invested by a natural person and whose entire assets are owned by the investor. Sole proprietorship is a very old form of business, which is still widely used in business operations, and its typical characteristics are individual capital contribution and individual operation. Individuals are responsible for their own profits and losses and bear their own risks, and belong to private enterprises.

It is the same enterprise form as the company system and partnership, and bears unlimited liability. 2. Sole proprietorship of natural persons, also known as sole proprietorship of individuals, is a form of organization of enterprises. A sole proprietorship, referred to as a sole proprietorship, refers to a for-profit economic organization invested by a natural person and whose entire assets are owned by the investor.

Limited liability company (sole proprietorship by natural persons).

and sole proprietorship.

Is it the same?

It is not the same, a limited liability company (sole proprietorship of natural persons) is a legal person enterprise, and a sole proprietorship is not an enterprise and does not have legal personality.

Limited liability company (sole proprietorship by natural persons).

Do I need to pay corporate income tax?

Yes, but sole proprietorship enterprises do not need to pay corporate income tax, only individual income tax.

A sole proprietorship is an enterprise that is owned and controlled by an individual, bears the operating risks and enjoys all the operating benefits. An unincorporated natural person enterprise cannot independently bear civil liability. The operator must be jointly and severally liable for unlimited liability.

Strictly speaking, a company refers to a for-profit association established by shareholders in accordance with the law. Companies are generally able to bear civil liability independently and are commonly referred to as legal persons. Since it is a shareholder of a sole proprietorship, when it comes to the concept of shareholder, it refers to a one-person company in a limited liability company.

A one-person company refers to a company with limited liability in the form of only one company, that is, the investor of the company is a single person and is wholly owned by the investor, but the investor only has limited liability for the company's debts. China's newly revised Company Law stipulates that a one-person limited liability company can be established by both natural and legal persons. In addition to the one-person company established by natural persons and legal persons, wholly state-owned companies under China's company law are also one-person limited liability companies, but their shareholder status is special.

Sole proprietorship and one-person company are both enterprises funded by one entity, but the nature of the two is completely different, which is reflected in:

1 Funders are different. A sole proprietorship enterprise can only be established with the capital of a natural person, and a one-person company can be established with the capital of a natural person, a legal person, or the state.

2 Subject qualifications are different. A sole proprietorship is an unincorporated organization and does not have legal personality, and a one-person company, as a kind of company, is an enterprise legal person and obtains legal personality when the company is established.

3 Responsibilities are different. The investor of a sole proprietorship bears unlimited liability for the debts of the enterprise; The investors (shareholders) of a one-person company are only responsible to the company to the extent of the amount of capital contribution, that is, they have limited liability.

4 The registered capital requirements are different. For sole proprietorship enterprises, the law does not require a minimum registered capital, while the law of a one-person company has a minimum registered capital requirement, according to the provisions of the company law, the minimum registered capital is 100,000 yuan, and it needs to be paid in full at one time when the company is established.

5 The legal basis for establishment is different. A sole proprietorship is established in accordance with the Sole Proprietorship Act; A one-person company must be incorporated under the Companies Act.

The so-called sole proprietorship is self-employed, and the sole proprietorship of natural persons is the responsibility of one person. Different registration requirements, different responsibilities, and different ways of paying taxes.

1. Organizational form:

When registering ****, in the component of the enterprise name, the organizational form shall not use other organizational forms other than "limited liability company" and "****" or do not use organizational forms. For example, it is forbidden to use organizational forms such as enterprises, partnerships, ministries, factories, and centers.

When registering a sole proprietorship, in the components of the enterprise name, the organizational form shall not use "limited liability company", "****", "shares" or "joint-stock company", "company", "joint-stock cooperative company", "partnership", "professional cooperative", etc., or do not use the organizational form; It can use organizational forms such as "enterprise", "factory", "shop", "firm", "department", "center", "institute", "institute" and so on.

2. Economic responsibility.

Limited liability company: Shareholders are financially liable to the company to the extent of their capital contributions, and corporate legal persons are fully liable for the company's debts with all their assets.

Sole proprietorship investors have unlimited liability for corporate debt. The person in charge of the enterprise is the investor himself.

1 Funders are different. A sole proprietorship can only be established with capital contributed by a natural person; A one-person company can be established with capital contributed by a natural person, a legal person, or a state.

2 Subject qualifications are different. A sole proprietorship is an unincorporated organization and does not have legal personality; A one-person company, as a type of company, is a corporate legal person.

3 Responsibilities are different. Investors in sole proprietorship enterprises bear unlimited liability for corporate debts; The investor of a one-person company bears limited liability for the company's debts only to the extent of the amount of capital contribution.

4 The registered capital requirements are different. There is no statutory minimum registered capital requirement for sole proprietorship; According to the law, the minimum registered capital of a one-person company is 100,000 yuan, and it needs to be paid in full at the time of the establishment of the company.

5. The legal basis for establishment is different. Sole proprietorship is based on the "Individual.

Sole proprietorship and partnership enterprises hold the "Business License", the difference is that the number of people registered with the registration authority is different, and the limited liability company with sole proprietorship of natural persons holds the "Business License of Enterprise Legal Person", and the name of the enterprise is also different, and the name of the partnership must be there"Partnership"words, the name of the LLC must have"Limitation of Liability"Words.

At present, the number of people consulting is a bit large, and when I look at your question in detail and answer it, please wait.

The main differences between a limited liability company (sole proprietorship of natural persons) and a limited liability company include:

1. The difference in the number of companies established: 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.

In other words, you can't invest in another such artist, and you can't use your current company as an investor to set up another company of the same kind.

Q: What is the difference between a limited liability company and a limited liability company (sole proprietorship by natural persons).

Answer 2, the difference in tax burden: **** to the capital contribution as the limit of external liability, natural person sole proprietorship is also known as a one-person company, the company's external liabilities can not prove that personal property is independent of the company, may break through the amount of capital contribution to the external degree of liability, in terms of tax burden of natural person sole proprietorship company is lower.

3. The difference in legal definition: a limited liability company is liable to the extent of its company's assets, and the basic meaning of limited liability is that shareholders are limited to capital contributions, and use capital contributions to bear the company's operations, dividends and debts. In layman's terms, it is a loss, and the capital contribution is wasted, and there is no debt or economic responsibility.

A one-person limited liability company and an ordinary limited liability company shall indicate it when registering, and it shall be indicated in the business license, that is, a one-person limited liability company shall indicate in the company registration that it is wholly owned by a natural person or a legal person, and it shall be stated in the company's business license.

4. The difference in the structure of the company: the form of limited liability company (****) is generally suitable for small and medium-sized non-joint-stock companies. Sole proprietorship of natural persons refers to a limited liability company with only one natural person shareholder, that is, a one-person limited liability company; A limited liability company controlled by a natural person refers to a company established by less than 50 shareholders and absolutely or relatively controlled by a natural person.