Studio is the nature of individual industrial and commercial households, so the property of the studio is unlimited joint and several liability. The studio does not belong to the company, and the word "company" cannot appear in the name. The studio belongs to individuals, whether it is wholly-owned or industrial and commercial. There is no corporate income tax, only personal income tax. A studio generally refers to an organization established by several people or one person. It is a creative production and work space with various forms, most of which have the embryonic form of the company model. Many studios are collectives that cooperate for the same ideal, desire and interest. Generally, there is no fund for enterprise registration, or groups with fewer employees often exist in the name of studios. 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.
Legal basis:
Regulations on individual industrial and commercial households
Article 2 Citizens with operational ability refer to individual industrial and commercial households registered by the administrative department for industry and commerce in accordance with the provisions of these Regulations. Individual industrial and commercial households can operate independently or at home. The legitimate rights and interests of individual industrial and commercial households are protected by law, and no unit or individual may infringe upon them.
Article 4 The State practices the principle of equal market access and fair treatment for individual industrial and commercial households. If individual industrial and commercial households apply for registration, and the business scope of the application for registration does not belong to the industry prohibited by laws and administrative regulations, the registration authority shall register it according to law.
Article 5 The administrative departments for industry and commerce of the people's governments at or above the county level and other relevant departments shall supervise and manage individual industrial and commercial households according to law. Individual industrial and commercial households engaged in business activities shall abide by laws and regulations, abide by social morality and business ethics, be honest and trustworthy, and accept the supervision of the government and its relevant departments according to law.
Article 6 Local people's governments at all levels and relevant departments of people's governments at or above the county level shall take measures to provide support, convenience and information consulting services for individual industrial and commercial households in business premises, entrepreneurship and vocational skills training, vocational skills appraisal, technological innovation and participation in social insurance.
Derivative problem:
What's the difference between a studio and a company?
1, different license plates. Most of the studios are individual industrial and commercial households, which apply for the business license of individual industrial and commercial households, not legal persons, and are bound by the Regulations on Individual Industrial and Commercial Households. When a company applies for an enterprise business license, it belongs to a legal person and is bound by the Company Law. 2. Property liability. Whether the studio is a sole proprietorship enterprise or an individual industrial and commercial household, the studio is jointly and severally liable for property and debts. When the property of the studio is insufficient to repay the debt, the investor should repay the debt indefinitely with his personal property. The company bears limited liability, and shareholders can only bear the responsibility of their capital contribution. However, when the company is unable to repay its debts, it can apply for bankruptcy. 3. Invoice. The studio cannot issue VAT invoices by itself. If necessary, the company can issue VAT invoices and ordinary invoices by itself.