The property of individual industrial and commercial households generally belongs to the operator, if it is an individual business model, it belongs to the operator, if it is a family business, it belongs to the family.

Article 56 of the General Principles of the Civil Law stipulates that the debts of individual industrial and commercial households shall be borne by personal property if they are operated by individuals; Family business, with family property. That is: individual industrial and commercial households applying for registration in their own names, those who operate and assume sole responsibility for their debts.

If the family invests in the same property, or the main part of the income is consumed by family members, the debt shall be paid off with family property; During the existence of the relationship between husband and wife, if one party is engaged in individual industrial and commercial operations and his income belongs to both husband and wife, his debts shall be paid off by both husband and wife. If all members of the family jointly contribute * * * to jointly operate, their debts shall be paid off with the family property.

Extended data:

The tax registration of individual industrial and commercial households' suspension/resumption of business refers to that individual industrial and commercial households (hereinafter referred to as taxpayers) need to suspend business, and should apply to the tax authorities for suspension registration before suspension, and the period of suspension shall not exceed one year; Taxpayers who have gone through business suspension registration shall report to the original tax registration authority for resumption of business registration before resuming production and operation.

(1) When a taxpayer applies for business suspension registration, it shall truthfully fill in the business suspension registration form, stating the reasons for business suspension, the period of business suspension, the tax payment before business suspension, and the receipt, use and storage of invoices, and settle the tax payable, late fees and fines. The tax authorities shall keep the tax registration certificate and its photocopy, invoice receiving and purchasing book, unused invoices and other tax vouchers.

(2) Taxpayers who are obliged to pay taxes during the period of suspension of business shall declare and pay taxes in accordance with the provisions of tax laws and administrative regulations.

(3) If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall apply to the tax authorities for extension of business suspension registration before the expiration of business suspension, and truthfully fill out the report on business suspension and resumption.

(4) When applying for resumption of business registration, the taxpayer shall truthfully fill in the Report on Suspension of Business Resumption, and recover and activate the tax registration certificate, invoice purchase book and invoices purchased before suspension.

References:

Baidu encyclopedia-individual industrial and commercial households