Legal analysis: The most common legal forms of micro-enterprises are: individual industrial and commercial households, sole proprietorship enterprises, partnerships and limited liability companies. Different legal forms of enterprises have different requirements, which will have many effects on enterprises, including: 1, the cost of starting and registering enterprises; 2. The difficulty of starting business procedures; 3. The risk responsibility of the owner; 4. The difficulty of seeking loans; 5. The possibility of finding a partner; 6. Decision-making procedures of enterprises; 7. Profit income of the company.
Legal basis: Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC) meets the requirements of small-scale low-profit enterprises, and the enterprise income tax is levied at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.