1. Categories are different:
Private limited liability company, belonging to the category of company, is an organizational form of company; General taxpayer, a term belonging to the category of tax payment, is a form of value-added tax accounting declaration.
2. Different roles:
Private limited liability company is used to define the nature of the company and stipulate its obligations and legal responsibilities. The limited liability company itself is not a company; It is the legal form of a company and provides its owners with limited liability in many jurisdictions. Ordinary taxpayers are used to limit the specific amount and proportion of subject tax payment.
3. Different scope of application:
China's limited liability company refers to an economic organization registered in accordance with regulations and with fewer than 50 shareholders. Each shareholder shall bear limited liability to the company to the extent of the subscribed capital contribution, and the company as a legal person shall bear full liability for the company's debts with all its assets. General taxpayers refer to enterprises and business units whose annual value-added tax sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance.
References:
People's Daily Online-State Taxation Administration of The People's Republic of China: The general taxpayer will change from the examination and approval system to the registration system.
References:
Baidu encyclopedia-limited liability company