1, the owner of the enterprise has the ownership of the net assets of the enterprise, but the creditor does not.
2. Business owners have the right to distribute after-tax profits with the capital invested in the business. Owners' equity is the main basis for an enterprise to distribute its after-tax net profit, and creditors have no right to distribute the profits of the enterprise except for receiving dividends according to regulations. The owner of the enterprise has the right to exercise the management right of the enterprise or authorize the management personnel to exercise the management right. _ But the creditor has no right to operate and manage.
3. The owner's investment can be used by the enterprise for a long time and continuously during the operation of the enterprise, and the enterprise does not have to return the capital to the investors. Liabilities must be returned to creditors on schedule and become a burden for enterprises.
4. The owner of the enterprise bears unlimited or limited liability for the debts and losses of the enterprise, while the creditor has nothing to do with other debts of the enterprise and generally does not bear the losses of the enterprise.
5. The amount of owners' equity depends on the measurement of assets and liabilities, while the measurement of creditors' equity is generated through economic transactions or current transactions.
1. Enterprises refer to resident enterprises and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementing regulations. A resident enterprise refers to an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China.
2. The classification of standard enterprises is as follows: state-owned enterprises, collective enterprises, joint ventures, joint-stock cooperative enterprises, private enterprises, self-employed, partnership enterprises, limited liability companies and joint stock limited companies.
1. Limited liability company: shareholders are liable to the company to the extent of their subscribed capital contribution;
2. Limited by Share Ltd: Shareholders are liable to the company to the extent of the shares subscribed by them.
3. Wholly State-owned company: refers to a limited liability company established solely by an investment institution authorized by the state or a department authorized by the state.
4. A sole proprietorship enterprise refers to an enterprise as a legal person established in China according to this Law. It is invested by a natural person, and its property belongs to the investor, who shall bear unlimited liability for the debts of the enterprise with his personal property.
5. Partnership refers to the general partnership and limited partnership established in China by natural persons, legal persons and other organizations in accordance with this Law.
6. Individual industrial and commercial households: refers to an economic form in which the means of production are privately owned, mainly individual labor, and the income from labor is dominated by individual workers themselves. Individual industrial and commercial households have three organizational forms: individual business, family business and individual partnership business. Because individual industrial and commercial households bear unlimited liability for debts, individual industrial and commercial households do not have legal personality.
7. Enterprises with foreign investment: Foreign enterprises and other economic organizations or individuals invest in China in various ways, and are established according to law and bear civil liabilities. Divided into: wholly foreign-owned enterprises, Chinese-foreign cooperative enterprises and Chinese-foreign joint ventures.