2. Pay different taxes
3. Take on different debts
4. Different registered capital
5. The articles of association are different
6. Different restrictions on the number of employees
I. Differences
1, different preferential policies: self-employed individuals do not enjoy preferential policies, have no investment risks, and do not need to keep accounts. Limited companies need to make accounts and file tax returns every month and can enjoy preferential tax policies.
2. Tax payment is different: individual industrial and commercial households cannot apply for VAT invoices with the tax rate of 17%, but only small-scale taxpayers (3%). Limited company can apply for 17% general taxpayer VAT invoice.
3. Different debts: individual industrial and commercial households are responsible for all debts due to operating losses. A limited liability company may apply to the court for bankruptcy protection in case of operating losses and be protected by law.
4. The registered capital is different: the self-employed are not registered in the industry and commerce.
Minimum requirements for registered capital. When the company is registered, the minimum registered capital is 30,000 yuan, and the one-person limited liability company is 654.38+10,000 yuan. 5. Different articles of association: individual industrial and commercial households do not need articles of association when registering, but limited liability companies need articles of association when registering.
6. Different restrictions on the number of employees: there are restrictions on the number of employees of individual industrial and commercial households, including the operators themselves, helpers and apprentices, which shall not exceed 8. There is no limit to the number of employees in the company.
7. Different business projects: the business projects of personal licenses are relatively few and single, while the business projects that companies can involve are more diversified.
Second, what kind of company should I run to run a company business license, and how to handle it?
(a) the form of the company:
A limited liability company with a minimum registered capital of RMB 30,000.00 Yuan and 2 or more shares.
The new Company Law stipulates that 1 shareholders are allowed to register a limited liability company, also known as "one-person limited liability company" (the license will indicate "sole proprietorship by natural persons"), with a minimum registered capital of 654.38+10,000 yuan and a registration fee of 8 ‰ of the registered capital. For example, the registration fee of 6,543,800 yuan+10,000 yuan, the lowest in 800 yuan is 50 yuan.
The registered capital can be paid in full by installments. For specific terms, see Article 26 of the Company Law.
(2) Registration steps:
1, approved name:
Get an Application Form for Pre-approval of Enterprise (Brand Name) from the Industrial and Commercial Bureau, and fill in the company name you want (a ***5). The Trade and Industry Bureau will search for duplicate names. If there is no duplicate name, you can use and issue the Notice of Pre-approval of Enterprise (Brand Name) at a cost of 30 yuan (5 names can be searched).
2. Rent a house:
Renting office buildings, offices and houses cannot be registered (Beijing).
Sign a rental contract, ask the owner to provide a copy of the real estate license, and then go to the tax bureau to buy stamp duty. The tax rate is one thousandth of the annual rent, and the tax bill should be posted on the first page of the contract.
Write articles of association:
You can ask someone to help you write it, or you can download a sample of the Articles of Association from the website of the Industrial and Commercial Bureau. After modification, all shareholders shall sign it.
3. Engrave the company seal:
4. To the seal engraving institution, the cost of engraving the enterprise name seal (square) is 15-20 yuan.
5. Open a company capital verification account in the bank:
Bring the company's articles of association, the notice of capital verification of the name of the industrial and commercial bureau, the legal person's seal and ID card to the bank to open a company account (it is a capital verification account, and all shareholders' funds are deposited in this account), and the bank will issue an inquiry letter and a shareholder's payment slip.
6. Processing the capital verification report:
Take a copy of the shareholder's payment slip, inquiry letter, articles of association, capital verification notice, rental contract and real estate license to the accounting firm for capital verification report, at the expense of 500 yuan.
7. Registered company:
Go to the industrial and commercial bureau to get various forms of company establishment registration and fill them out, and then submit the Notice of Name Approval, Articles of Association, Rental Contract, Copy of Property Ownership Certificate and Capital Verification Report to the industrial and commercial bureau. Generally, the license can be obtained after 3 working days (the time varies slightly from place to place).
8. Engraving official seal:
Engraving the official seal and special financial seal with the business license at the engraving institution designated by the Public Security Bureau. Cost 120- 180 yuan.
9, for enterprise organization code certificate:
With the business license, go to the Technical Supervision Bureau to apply for the organization code certificate, and the fee is 30 yuan.
10, opening basic deposit account:
With the business license and organization code certificate, you can open a basic deposit account in the bank (and cancel the capital verification account at the same time).
1 1, tax registration:
Go to the local taxation bureau to apply for the tax registration certificate (national tax and local tax) within 30 days after receiving the certificate, and the fee is 10 yuan, calculated in 40 yuan.
12. Receiving and purchasing invoices:
Service companies use local tax invoices, and companies that sell goods use national tax invoices.
The cost will vary from place to place.
It takes 20-30 days to complete all the procedures.
Third, the registration process of individual industrial and commercial households
The establishment of individual industrial and commercial households generally goes through the following steps:
Step 1: Individual contractors or vendors who need names should register their names in advance.
1. Receive and fill in the name pre-approval (change) application after consultation, and prepare relevant materials at the same time; China citizens who are permanent residents of Hongkong and Macao shall submit their identity documents and identity verification documents when setting up individual industrial and commercial households. Among them, Hong Kong residents are required to submit:
(1) Copy of Hong Kong permanent identity card;
(2) A Home Visit Permit for Hong Kong and Macao Compatriots or a Pass for Hong Kong and Macao Residents to and from the Mainland or a copy of the passports of People's Republic of China (PRC) and China Hong Kong Special Administrative Region;
(3) Identity certificate (identity verification document) issued by a Hong Kong lawyer (a notary public entrusted by China) confirmed by China Legal Service (Hong Kong) Co., Ltd. approved by the Ministry of Justice. Macao residents should submit: (1) a copy of Macao permanent identity card or Macao identity card;
(2) Copies of passports of People's Republic of China (PRC) and Macao Special Administrative Regions or identity certificates issued by the Identity Certification Bureau of the Macao Special Administrative Region Government.
2. Submit the name pre-approval (change) application and wait for the name approval result.
According to the Measures for the Administration of the Registration of Names of Individual Industrial and Commercial Households, the names of individual industrial and commercial houses should be composed of administrative divisions, shop names, industries and organizational forms in turn, such as administrative divisions (such as * * districts)+trade names (such as * *)+industry nature (such as business services)+organizational forms (such as centers). The administrative divisions in the name refer to the names of counties (cities) and municipal districts where individual industrial and commercial households are located. After administrative division, the names of towns, streets, administrative villages, communities and markets where individual industrial and commercial households operate may be affixed. The name of the operator can be used as the font size in the name of individual industrial and commercial households. The industry in the name of individual industrial and commercial households shall reflect its main business activities or business characteristics. The names of individual industrial and commercial households can be organized in the form of factory, store, museum, department, bank and center, but the words "enterprise", "company" and "farmers' professional cooperative" are not allowed. In the name of individual industrial and commercial households registered in Chengdu, there can no longer be the administrative division name of "Chengdu", but only the administrative division name of the district (city) county where it is located.
3. Receive the Notice of Pre-approval of Enterprise Name and the Application for Industrial and Commercial Registration of Individual Industrial and Commercial Households; If the business scope involves pre-licensing (see the Catalogue of Pre-licensing Projects for Enterprise Registration in Beijing printed by Beijing Administration for Industry and Commerce for specific projects), relevant examination and approval procedures shall be handled;
Step 2: Submit the application materials, which are complete and conform to the legal form, and wait for the notice of approval of establishment registration.
Step 3: After receiving the Notice of Approval of Establishment Registration, pay the fee at the Industrial and Commercial Bureau according to the date specified in the Notice of Approval of Establishment Registration and obtain the business license.
legal ground
Company Law of the People's Republic of China
Article 6 To establish a company, it shall apply to the company registration authority for registration of establishment according to law. Those that meet the conditions for establishment as stipulated in this Law shall be registered as limited liability companies or joint stock limited companies respectively by the company registration authority; Those who do not meet the conditions for establishment as stipulated in this Law shall not be registered as a limited liability company or a joint stock limited company.
Where laws and administrative regulations stipulate that the establishment of a company must be approved, the approval procedures shall be handled according to law before the company is registered.
The public may apply to the company registration authority to inquire about the registered items of the company, and the company registration authority shall provide inquiry services.
Article 7 A company established according to law shall be issued a business license by the company registration authority. The date of issuance of the business license of the company is the date of establishment of the company.
The company's business license shall specify the company's name, domicile, registered capital, business scope, name of legal representative and other matters.
Where the matters recorded in the company's business license change, the company shall register the change according to law, and the company registration authority shall issue a new business license.