Studios are generally self-employed, and companies are generally legal persons.
2. Different property responsibilities
The company is a limited liability company with bankruptcy protection. The founder only needs to bear the responsibility limited to the amount of capital contribution, usually registered capital. In the course of the company's operation, as long as you don't have any behaviors that are seriously unfavorable to the company, such as false capital contribution.
If one day the company faces bankruptcy, you only need to bear the registered capital you gave at the beginning, and you are not responsible for the remaining debts.
Studio: Property liability is unlimited joint liability. The debt of the studio is paid off with the property of the studio first. If it is insufficient to pay off, it will be paid off with the investor's personal property indefinitely.
3. Different taxes
The company pays one more tax than the studio, that is, it pays "enterprise income tax", and dividends also need to pay personal income tax, while the studio only needs to pay personal income tax.
4. Different tax registration.
The company requires a sound financial system and accounting system, and requires the establishment of sound accounts.
However, due to tax evasion, many studios (sole proprietorship enterprises) in the film and television industry in the park canceled the approved collection and changed to audit collection. However, there are still a few parks that implement the approved collection model.
Because the financial system and accounting of the studio are not perfect, the tax amount is generally approved, so there is no need to keep accounts.
5. Different advantages
The advantage of the studio is that it is usually established by members with the same hobbies. Compared with the relevant departments of some industry companies, the studio has more professionalism, smaller structure, fewer members, more flexible operation than the company, and there are not too many rules and regulations, so the work efficiency is higher.
The advantages of the company are more disposable personnel, richer resources that can be integrated, and more organized and standardized operation.
6. Different scales
The studios are generally small in scale, and the interests of members are equal, and most of them have no positions. Some studios have the position of director and all the staff in the command post. Everyone is responsible for what he should do, and most of the affairs of the studio can be discussed and decided by members.
Companies can be large or small, some small enterprises have only a few people, and large companies can have hundreds or even more people.