1. A natural person shareholder is a specific person who enjoys and directly exercises shareholders' rights and undertakes obligations, such as attending shareholders' meetings, consulting financial and accounting materials and receiving dividends.
2. corporate shareholders is an organization. As an abstract entity drawn up according to law, its rights and obligations need to be fulfilled through the actions of specific people. The way is to send shareholders' representatives to complete it on their behalf through authorization procedures, and the consequences will be borne by the institution.
3. The essential difference lies in the different ways of exercising rights and obligations.
Compared with corporate shareholders, natural person shareholders are individual investors with citizenship. After he contributed to the company, he registered with the industrial and commercial bureau where the company was located, registered the company's equity, and became a natural person shareholder. A natural person is an individual who enjoys civil rights and assumes obligations according to law based on natural birth. Shareholders are investors in joint-stock enterprises.
The difference between company holding shares and individual holding shares
There is basically no difference. As a company investor, a company enjoys the same rights as an individual. We should grasp that every share of a joint-stock company is the same, and the exercise of rights depends on the number of shares held. As for income tax and dividend tax, the latest policy is related to the holding period. The shares held by a company are generally state-owned shares, and the company is the controlling party with voting rights. Individual shares are the responsibility of individuals, and the whole company is the responsibility of the company.
Legal basis:
Company Law of the People's Republic of China
Article 3 Definition of Company and Shareholders' Liability A company is an enterprise legal person with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.
Article 103 Shareholders attending the shareholders' meeting shall have one vote for each share they hold. However, the company's shares held by the company have no voting rights. The resolution of the shareholders' meeting must be passed by more than half of the voting rights held by the shareholders present. However, the resolutions of the shareholders' meeting to amend the articles of association, increase or decrease the registered capital, and the resolutions of the company's merger, division, dissolution or change of corporate form must be adopted by more than two-thirds of the voting rights held by the shareholders present at the meeting.