Zhang San's company is a self-employed. In recent years, he has made money from doing business. He really wants to "upgrade" the self-employed into a company. Is it feasible to ask Mande Enterprise Service (cs.zbj.com)? Well, Caishuijun has been thinking for a long time. I think that many bosses of individual industrial and commercial households have asked Caishuijun the same question before. Today I will talk about the difference between individual industrial and commercial households and limited liability companies; Can individual industrial and commercial households in industrial and commercial registration be transferred to limited liability companies? If not, what should I do? I believe that smart people can learn it as soon as you listen!
what is the difference between individual industrial and commercial households and limited liability companies?
Different preferential policies
Self-employed individuals do not enjoy preferential policies, have no investment risks and do not need accountants to keep accounts.
Limited companies need to make accounts and file tax returns every month, and they can enjoy preferential tax policies.
Different application tax rates
Individual industrial and commercial households are not allowed to apply for a ticket increase with a tax rate of 17%, but only small-scale taxpayers (3%).
Limited companies can apply for 17% VAT invoices of general taxpayers.
Different legal responsibilities
If individual industrial and commercial households lose money in business, you are responsible for all debts yourself.
If a limited liability company loses money in business, it can apply to the court for bankruptcy protection. For example, when you register the company, the registered capital is 511,111 yuan, and you owe others 2 million yuan, you only need to pay back 511,111 yuan, which is protected by law.
Taxes and tax calculation methods are different
Generally, individual industrial and commercial households are estimated by the tax authorities according to their location, size, number of employees, etc., and then tax is given. Regardless of the income of the month, whether there is income or not, tax should be paid according to the fixed tax amount.
however, limited liability companies usually require enterprises to have sound accounting, keep accounts, and pay taxes according to the income declared by the enterprises themselves. If there is income, they will pay it, and if not, they will not pay it.
individual industrial and commercial households or sole proprietorship enterprises only pay personal income tax on their operating income;
The operating income of a limited liability company is subject to both enterprise income tax and individual income tax.
Individual industrial and commercial households or sole proprietorship enterprises are generally taxed at a fixed rate;
the taxation of a limited liability company is based on the invoice in the business transaction, and the business income is generally collected by verification or audit.
Articles of Association
Individual industrial and commercial households do not need articles of association when registering, while limited liability companies need articles of association when registering.
can individual industrial and commercial households be transferred to a limited liability company?
the answer is no, we need to go through the industrial and commercial cancellation process, cancel and delete all the information and certificates of the original company in industry and commerce, tax bureau and bank, so that the original company no longer exists, and then re-register the limited liability company. And after cancellation, what benefits will it bring us to register as a limited liability company?
The external image is better
Enterprises and self-employed individuals definitely give different images.
It is beneficial to financing
Bank loans can be subject to equity mortgage, investors can be introduced to implement equity change, and so on. These self-employed individuals can't do it.
It's beneficial to transfer property
To whom you want to transfer your property, you just need to transfer your shares to him. It's very simple. This self-employed person can't do it.
branches can be set up
branches can be set up in the whole city, the whole country and the whole world, and self-employed individuals are not allowed to set up branches.
the legal representative and shareholders can be changed at any time.
this self-employed person is no good. If the self-employed person wants to change, he can only cancel, and the new person will register again.
Management is more standardized and scientific
For example, how about voting according to the number of shares in a decision, and the resulting resolution has legal effect, so as to avoid the kind of wrangling between self-employed partners
? That's all for today's "changing enterprises" tips ~ See you next time!
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