A one-person limited liability company refers to a limited liability company with only one natural person shareholder or one corporate shareholders.
A 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.
The difference between the two is that:
1. The investor of a one-person limited liability company can be a natural person or a legal person, while the investor of a sole proprietorship enterprise can only be a natural person.
2. The minimum registered capital of a one-person limited liability company is RMB 654.38+10,000; There is no minimum requirement for a sole proprietorship enterprise to contribute capital.
3. Shareholders of a one-person limited liability company may make capital contributions in currency, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in currency and transferred according to law; There is no restriction on the mode of capital contribution of a sole proprietorship enterprise.
4. One-person limited liability company obtains company business license, and sole proprietorship enterprise obtains sole proprietorship enterprise business license.
One-person limited liability company is characterized by:
1. uniqueness of shareholders. During the establishment or existence of the company, the company has only one shareholder;
2. The particularity of responsibility. If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of the shareholders' own property, they shall be jointly and severally liable for the company's debts.
To sum up, investors are different. The legal forms are different. Tax collection and payment regulations are different. Investors bear different responsibilities. Financial accounting is different. Limited liability company is produced on the basis of absorbing the advantages of unlimited company and joint stock limited company. A company limited by shares is a complete joint venture.
Legal basis:
Article 57 of the Company Law of People's Republic of China (PRC)
The provisions of this section shall apply to the establishment and organization of a one-person limited liability company; Where there are no provisions in this section, the provisions in the first and second sections of this chapter shall apply. A one-person limited liability company as mentioned in this Law refers to a limited liability company with only one natural person shareholder or one corporate shareholders.
Article 59
A one-person limited liability company shall indicate the sole proprietorship of a natural person or a legal person in the company registration, and indicate it in the company business license.
Article 63
If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of the shareholders' own property, they shall be jointly and severally liable for the company's debts.
Article 62
A one-person limited liability company shall make financial and accounting reports at the end of each fiscal year, which shall be audited by an accounting firm.