1. Different legal subjects: the company is a legal person, and civil lawsuits such as creditor's rights, debts and economic disputes arising in the course of the company's operation are all conducted in the name of the company, and the employees of the company are not personally responsible for this, except in special circumstances; The self-employed take the owner as the civil subject and bear legal responsibility for their own business activities and other matters arising from their business activities;
2. Industrial and commercial registration is different: the business licenses registered by the company according to its form of establishment are "limited liability company" and "joint stock limited company", while the business license obtained by the self-employed after registration is "individual business license";
3. Different income taxes: the company pays income tax on its annual operating income according to the Enterprise Income Tax Law of People's Republic of China (PRC), and individual industrial and commercial households pay personal income tax according to the Individual Income Tax Law of People's Republic of China (PRC);
4. Different conditions for establishment: the establishment of a company requires articles of association and qualified production and business premises, but individual industrial and commercial households do not have these requirements.
Extended data:
Can self-employed people be upgraded to enterprises?
The answer is yes. Moreover, self-employed individuals are transformed and upgraded into enterprises (enterprises), surrounded by various preferential policies and many benefits. For example:
Article 7- 12 of the Measures for Deepening the Reform of Commercial System and Promoting the Entrepreneurship of Small and Micro Enterprises, revised and implemented by the Municipal Administration for Industry and Commerce in May this year, stipulates that individual industrial and commercial households will be transformed and upgraded to enterprises to implement the service model of "one window acceptance, multi-certificate joint operation and exemption from administrative expenses", and there are support measures in balancing taxes, retaining the original merchant name, business place (residence) certificate and relevant approval documents. In this way,
In August this year, the Municipal Administration for Industry and Commerce and the Municipal Finance Bureau issued and implemented the Detailed Rules for Supporting Funds for Promoting the Transformation and Upgrading of Individual Industrial and Commercial Households. As long as you are an individual industrial and commercial household established in our city before 20 16 12 3 1, you meet four conditions.
(1) Having participated in the annual report from 20 17 to 20 18 to 20 18 and 3 12, and paid taxes as required, and being transformed and upgraded into an enterprise; Second, from the date of transformation and upgrading to June 30 of the following year, enterprises can continue to declare and pay taxes on schedule (national tax); Three, tax (national tax) for at least half a year; Fourth, "individual to enterprise" enterprises must cancel the original individual industrial and commercial households before applying for support funds. )
You can apply to the industrial and commercial department for a one-time special support fund, with a price of RMB 1 000 per household. These Detailed Rules shall be implemented from June this year 165438+ 10/and shall be valid until June 2065438+February 2008+February 3 1. If you meet the conditions for applying for support funds, you have to apply quickly.
References:
Baidu Encyclopedia: Self-employment