1. Name: The name of individual industrial and commercial households usually has the words "store", "business firm" and "operation department", but it cannot have the word "company"; Small-scale companies can use the name "company"

2. Investors: Investors of individual industrial and commercial households can only be natural persons or families; Small-scale companies can be natural persons or enterprises.

3. Change and transfer: Individual industrial and commercial households cannot change the legal person, that is, they cannot transfer it. If they don't operate, they can only log off; Small-scale companies can change their legal persons and shareholders, and they can choose to transfer when they are not operating.

4. Opening branches: Individual industrial and commercial households cannot open branches, but small-scale companies can.

5. Responsibility: When individual industrial and commercial households close down, operators need to bear unlimited liability for repayment with personal or family property; As a legal person organization, shareholders' liability for debts of small-scale companies is limited to their capital contribution. If the company goes bankrupt, shareholders only need to compensate for the capital contribution at most.

6. Development: Small-scale companies can become bigger, even go public, or open chain stores; Individual industrial and commercial households cannot go public or open branches.

7. Taxation: Individual industrial and commercial households can only apply for small-scale taxpayers (3%). Small-scale companies are also small-scale taxpayers at the beginning, but they can apply for general taxpayers when they grow up. Individual industrial and commercial households pay individual income tax, and small-scale companies pay enterprise income tax and value-added tax.