Two-thirds of enterprises in China adopt the form of companies, and few other types. If the comprehensive cost and income are considered, individuals or wholly-owned enterprises with a turnover of less than 30,000 yuan are generally selected; The partnership enterprise can be used for the turnover of 30,000 yuan to 654.38+10,000 yuan; 1-500,000 yuan, you can choose a partnership, an unincorporated enterprise, a legal person or a company.
individual proprietorship enterprise
A sole proprietorship enterprise, that is, an enterprise that the media usually calls "one yuan as the boss", is operated by a sole proprietorship, and investors have absolute decision-making power over any affairs of the enterprise. Not a legal person, you need to bear unlimited liability.
Advantages:
1. The registration procedure is simple and the cost is low. The registration procedure of a sole proprietorship enterprise is the simplest, it is easier to obtain relevant registration documents, and the cost is relatively low.
2. Decision-making autonomy: All the affairs of the enterprise are decided by the investors, and there is no need to hold a meeting to study and explain to the board of directors and shareholders' meeting. As the saying goes, the boss can adjust his business direction at any time according to market changes.
3. Lighter tax burden: Since the enterprise is owned by individuals and the income of the enterprise is personal income, only enterprise income tax is levied and personal income tax is exempted.
4. Freedom of registered capital: There is no provision for registered capital in the Law on Sole proprietorship enterprises. The extreme view is that one yuan can be a boss.
Disadvantages:
L, low credit reputation, financing difficulties: due to the lack of registered capital, the enterprise's ability to resist risks is poor, and it is not easy to obtain bank credit and personal credit.
2. Unlimited liability: This is the biggest disadvantage. Once operating losses, in addition to the company's own property to pay off debts, personal property can not be spared, increasing investment risks.
3. Low sustainability; Investors have absolute decision-making power in any business of the enterprise, while others have no decision-making power, which increases personal responsibility. If investors make mistakes, the enterprise itself cannot exist. Moreover, personal decision-making also has a random side, which is very random and unfavorable to enterprises.
4. Limited finance: All the assets of an enterprise are personal assets. With limited financial resources, it is difficult to make great progress.
5. Lack of enterprise management: This is a big problem for sole proprietorship enterprises.
Non-corporate enterprise legal person
An unincorporated enterprise as a legal person refers to an enterprise with legal personality, which is different from a company. The obvious difference between a company and a company is the difference of registered capital. The minimum registered capital of a company is 654.38 million yuan, and the minimum registered capital of an unincorporated enterprise as a legal person is 30,000 yuan.
Advantages:
Limited liability in length: As a legal person, Tianda is liable by the legal person, and the personal liability of shareholders is limited to the capital contribution, and other personal assets are not implicated, which reduces the personal investment risk.
Steady operation: when registering an unincorporated enterprise as a legal person, it is required to have a sound management and financial system, and shareholders are not allowed to withdraw their funds after becoming shareholders, thus legally ensuring sufficient funds and a sound operating mechanism, and the production of the enterprise will not be turbulent because of the changes of individual shareholders.
Disadvantages:
1. The registration procedure is complicated and the cost is high: the registration of an unincorporated enterprise as a legal person must undergo strict examination, and the cost is relatively high, mainly for obtaining relevant registration documents and capital verification fees.
2. Higher taxes; On the one hand, we have to pay corporate income tax, on the other hand, we have to pay personal income tax.
3. Unable to withdraw funds, transfer is difficult: once the shareholders have contributed, they can't withdraw funds, so they can only enjoy the success and can't transfer their share capital at will.
4. Low credibility and limited development space.
Private partnership enterprise
Partnership refers to the enterprise organization form based on contractual relationship between partners. For the same purpose, both parties agree that * * * will contribute capital, * * * will jointly operate, * * * will enjoy the benefits and * * * will bear the risks. Partnership enterprises are divided into general partnership and limited partnership.
Advantages:
1. The registration procedure is simple and the cost is low: the registration method is similar to that of a sole proprietorship, and the key lies in the agreement between the partners. The legal basis for the operation of a partnership is the agreement between them.
2. Limited partnership bears limited liability and is easy to attract capital and talents: the biggest risk of partnership is unlimited liability. Limited liability effectively solves this problem. On the one hand, the partnership enterprise is managed by the general partner and bears unlimited responsibilities, maintaining the advantages of simple structure, low management cost, close internal relations and high decision-making efficiency; On the other hand, it can attract those who are unwilling to undertake unlimited responsibilities to invest in enterprises, and it can also attract talents needed by enterprises.
3. Low tax: Just like a sole proprietorship, it only needs to pay enterprise income tax, not personal income tax. If the annual turnover is less than 30,000 yuan, the tax rate is18%; The annual turnover is 30,000-65,438,000 yuan, and the tax rate is 27%; If the annual turnover is more than 654.38 million yuan, the tax rate is 33%.
Disadvantages:
L, unlimited liability: the biggest risk of a partnership is unlimited liability, as well as joint and several liability. Once one of the partners makes a business mistake. Then all partners will be involved. Therefore, the selection of partners and the formulation of cooperation agreements are very important. Some people think that joint liability can be stipulated in the partnership agreement, and there are corresponding provisions to reduce personal risks. However, the law of our country stipulates that the sharing ratio between partners is not binding on creditors, and creditors can request one or several partners to bear all liquidation responsibilities according to their own liquidation rights and interests.
2, easy internal friction: the company is in charge of the capital, and the partners of the partnership enjoy the rights on average, which is its advantage, but it will also bring problems. Once there is a gap between partners, it is difficult for enterprises to reach an agreement on decision-making and shirk each other. Business development is difficult. If the quality of the partnership is problematic, there will be endless troubles.
3. Difficult transfer of partners' property: Because the transfer of partners' property is related to the vital interests of the partnership and partners, the legal requirements are strict. Foreign transfer must be agreed by all partners, rather than adopting the principle of minority obeying majority. There is also the question of quitting the partnership. Unless the partnership agreement clearly stipulates, it is difficult to quit the partnership.