Second, conceptually:
1. One-person limited liability company is referred to as "one-person company" or "sole proprietorship company". According to Article 58 of the Company Law, the so-called one-person limited liability company refers to a limited liability company with only one natural person shareholder or one corporate shareholders. "One-man company" also includes a generalized one-man joint stock limited company, but at present, China's company law only stipulates that a one-man limited liability company must be composed of more than two shareholders.
2. The sole proprietorship enterprise is referred to as "sole proprietorship enterprise". According to Article 2 of the Law on Solely Owned Enterprises, the so-called sole proprietorship enterprise refers to a business entity 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. Generally speaking, a sole proprietorship enterprise is funded independently by a natural person, so the amount of funds is small, the scale is small and the risk tolerance is poor. The conditions and procedures for its establishment and termination are relatively simple, which can be established quickly or changed or terminated quickly due to changes in circumstances.
Three, the difference between a sole proprietorship enterprise and a one-person limited liability company lies in:
1. Different investors. The investment subject of a one-person limited liability company can be a natural person or a legal person; The investors of a sole proprietorship enterprise can only be natural persons;
The investor of a one-person limited liability company can be a natural person or a legal person. Legal persons exist relative to natural persons, and each of us is a natural person. A legal person is a natural person with civil rights and capacity for civil conduct. Organizations or individuals who independently enjoy civil rights and undertake civil obligations according to law are the legal humanization of social organizations. A one-person limited liability company may be either a natural person or a legal person organization. A sole proprietorship enterprise has only one investor, namely a natural person. The responsibility shall be borne by the sole proprietorship enterprise.
2. Different legal status. A limited liability company has legal personality, while a sole proprietorship enterprise does not.
3. Investors bear different responsibilities. The shareholders of a one-person limited liability company shall bear limited liability to the extent of their subscribed capital contribution, and shall be jointly and severally liable for the company's debts only if the shareholders cannot prove that the company's property is independent of their own property. The investor of a sole proprietorship enterprise shall bear unlimited liability to the enterprise with his personal property. The different responsibilities of investors are determined by the different legal status of enterprises.
4. The minimum registered capital of a one-person limited liability company is RMB 654.38+10,000, and the shareholders shall pay the capital contribution specified by the company in one lump sum. There is no minimum capital contribution limit for the establishment of a sole proprietorship company, only the applicant needs to contribute. The capital contribution of a one-person limited liability company shall not be less than 30% of the registered cost, and the sole proprietorship enterprise has not made mandatory provisions on capital contribution.
5. A one-person limited liability company needs to pay enterprise income tax, while a sole proprietorship enterprise does not need to pay individual income tax. According to national laws, from June 5438 +2000 10, sole proprietorship enterprises and cooperative enterprises stopped collecting enterprise income tax, and collected individual income tax according to the production and operation of individual industrial and commercial households.
6. A one-person limited liability company shall make financial and accounting reports at the end of each year, which shall be audited by an accounting firm. A sole proprietorship enterprise only needs to set up accounting books for accounting according to law, and does not need to be audited by an accounting firm.