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Individual-owned enterprises, is a range between a corporate type who owned limited liability company and individual businesses. An only has the characteristics and preferential tax policies flexible operation, more and more business owners are favor and sign up. Since a single special nature of the enterprise, visibility as good as limited liability companies and individual businesses, introduce financial professional articles on the network and than the strong, non-financial background often tell friends, also formed some understanding of "misunderstanding" .
First, let's look at the basic concept of universal individual-owned enterprises.
Individual-owned enterprises refer invested and managed his own possession and control, operational risks borne by individuals and businesses enjoy all operating income, is the oldest and simplest form of business organization. Early period of its existence more than a limited liability company, but we are now more use of the limited liability company, and somewhat neglected its predecessors. The common denominator is all natural personal investment company established points of difference either.
Let's talk about the problem we often concern.
Q: What is the main difference between the personal-owned enterprises and one-person limited liability company is?
Limited personal-owned enterprises and the most important difference one person is a limited liability or unlimited liability personal commitment, whether there is an independent legal entity. Individual enterprises and natural persons jointly and severally liable, it is a sole proprietorship enterprise itself has no independent legal entity. "Vernacular" that is, business and personal responsibility and rights high degree of unity. Individual limited liability company, the company itself has an independent legal personality, natural persons only legal representative, by limited liability contribution. Individual-owned enterprises is "my site I call the shots," personal Ltd. is "Gongsifenming."
Here, many of my friends heard unlimited responsibility shunned when it comes to limited liability to feel everything will be fine. In fact, big is not necessarily the responsibility of unlimited liability, small is not necessarily limited liability liability. Mainly for corporate liability risk leverage, limited liability company is the company's corporate entity. If you do something illegal, no matter what type of business, legal representative or responsible persons need to bear the corresponding legal responsibility. For legitimate business enterprises, all operating items are clearly defined in the enterprise business license. General individual-owned enterprises operating items are modern service industry, but also with their own personal funds management, risk control debt cancellation is also much simpler than a limited liability company.
Q: What personal-owned enterprises and individual industrial and commercial households main difference is?
The main difference between personal-owned enterprises and individual industrial and commercial households reflected in whether an entity run. Individual businesses are endemic to China for the production of business forms, is not an operating entity in the tissue localization of economic or natural person involved in commercial activities. Individual-owned enterprises is a clear business entities, foreign enterprises engaged in civil activities in the name, business type and Co. approaching. So personally-owned enterprises with a range of similar Management Co., is broader than the individual businesses and more. Individual industrial and commercial households legal status as an economic organization has been controversial in the academic community, and the individual-owned enterprises have a clear legal support. Therefore, medium-sized companies are generally acceptable and individual-owned enterprises to expand business cooperation and business dealings individual businesses are more cautious.
Q: What is the individual-owned enterprises preferential tax policies?
The main business taxes involved are four, namely VAT, additional VAT, corporate income tax and personal income tax. VAT and additional value-added tax rate only operate with the type of business relationship, now is not the type of relationship, a personal-owned enterprises biggest advantage of the policy is reflected in the income tax.
First, individual-owned enterprises are exempted from corporate income tax. "State Council on the individual proprietorship and partnership income tax issues notice" (Guo Fa [2000] No. 16) provides that from January 1, 2000, individual proprietorship and partnership enterprises no longer pay corporate income tax only on investment production and operation income individuals who made personal income tax.
Individual-owned enterprises in accordance with the personal income tax rate from 5% to 35% five progressive execution. Specific implementation is divided into audit collection and verification collection in two ways. Audit collection way we are more familiar with, is not described herein, introduces approved levy.
Approved levy collection in two ways, one is the approved rate of taxable income, according to different industries between 3% to 30%, the actual pay tax = taxable income * tax rate of taxable income * tax rate, approved down the effective tax rate is generally not more than 3.5%. One is the fixed rate, determined according to industry tax rate between 1.5 to 2.5%. General accounting down, an approved levy, small-scale taxpayers of individual-owned enterprises, the overall tax rate of between 4.8% to 6.6%, well below the limited liability company. Enterprises according to their own business situation, communicate with the local tax authorities to determine the most appropriate way to pay their tax. No matter which way the tax is, as long as approved by the competent tax authorities, all legal compliance.
Q: individual-owned enterprises must be small-scale taxpayers do?
Individual-owned enterprises operating entity itself, in an annual turnover of more than 5 million when it is possible to apply for the general taxpayer, can also issue special VAT invoices, but a corresponding increase in the overall tax rate. In general, individual-owned enterprises to maintain the identity of small, can better enjoy preferential tax policies.
Q: individual-owned enterprises able to open special ticket?
can. Individual-owned enterprises in the small-scale taxpayers stage can be issued 3% of VAT receipts, just need to tax the hall and open, not their own independent issue. After becoming general taxpayer may be issued 6%, 11%, 17%, and other rates VAT invoices.
Q: individual-owned enterprises must be written off after a period of use it?
The normal operation of individual-owned enterprises, as long as compliance management, and there is no need to write-off provisions. Of particular note is the collection of a tax levied in accordance with the approved way of individual-owned enterprises, in the logout process fast and simple, clear tax is particularly simple, short cycle, low cost.
Q: The cost of individual-owned enterprises ticket not how to do?
Levy a tax levy approved manner in accordance with individual-owned enterprises, the tax on a monthly basis, do not need to find the cost of invoice, to avoid the financial risk to find tickets.
Q: How do individual-owned enterprises operating income to cash?
A sole proprietorship enterprise income owned by individuals and control, can be easily private revolution, only you need to pay taxes to a monthly tax return. At this point, the individual-owned enterprises to one-person limited liability company to be a lot easier, tax costs are also much lower.
Q: How do individual-owned enterprises account?
Accordance with the "individual-owned Enterprise Law", the individual-owned enterprises must establish a financial system must also be accounting. But the financial system of Individual Proprietorship Enterprises Ltd. simpler than a person more relaxed, especially a tax levy approved enterprises, need only to basic financial accounts, financial management costs are also much lower.
Q: How do individual-owned enterprises and taxation compliance?
The core financial compliance and tax compliance is "four streams-one", that every business needs to do business, consistent contracts, invoices and cash flow, reasonable to real business. Because of personal and business content owned enterprises accounting regulatory requirements are relatively simple, but compared to the presence of individual industrial and commercial households "policy debate", a sole proprietorship enterprise law provisions clearer, and therefore easier to do financial and tax compliance.
Q: sole proprietorship enterprise policy will long exist?
Earlier, the personal-owned enterprises as a business type, exist in many countries, and has a long history, there are very positive socio-economic value. In China, the individual-owned enterprises in line with the "public entrepreneurship and innovation," the development of national policy, to better activate the economy, the national economy rich form, promote employment. State recently issued a series of individual-owned enterprises to simplify registration, cancellation procedures, expanding the tax preferential policies, we have given a clear signal. At present the number of daily national new personal-owned enterprises through Vanguard, individual-owned enterprises will not only persist, but will become increasingly better.