1. Different legal subjects: the company is a legal person, and civil lawsuits such as creditor's rights, debts and economic disputes arising in the course of the company's operation are all conducted in the name of the company, and the employees of the company are not personally responsible for this, except in special circumstances; The self-employed take the owner as the civil subject and bear legal responsibility for their own business activities and other matters arising from their business activities;
2. Industrial and commercial registration is different: the business licenses registered by the company according to its form of establishment are "limited liability company" and "joint stock limited company", while the business license obtained by the self-employed after registration is "individual business license";
3. Different income taxes: the company pays income tax on its annual operating income according to the Enterprise Income Tax Law of People's Republic of China (PRC), and individual industrial and commercial households pay personal income tax according to the Individual Income Tax Law of People's Republic of China (PRC);
4. Different conditions for establishment: the establishment of a company requires articles of association and qualified production and business premises, but individual industrial and commercial households do not have these requirements.
Extended data:
A limited liability company, referred to as a limited liability company for short, refers to an economic organization registered in accordance with the Regulations of the People's Republic of China on the Administration of Company Registration and established by shareholders with less than 50 employees. Each shareholder is limited to the amount of capital contribution subscribed, and the company as a legal person takes full responsibility for the company's debts with all its assets. Limited liability companies include wholly state-owned companies and other limited liability companies.
After the company has gone through the industrial and commercial registration, its name is protected by law, and the name approved by the administrative department for industry and commerce should be used in its daily business activities. You can't change, add or subtract any words.
According to Article 10 of the Regulations of the People's Republic of China on the Administration of Company Registration: "The registered items of a company shall comply with the provisions of laws and administrative regulations. If it does not comply with the provisions of laws and administrative regulations, the company registration authority will not register it. " Article 11: "The company name shall conform to the relevant provisions of the state. A company can only use one name. The company name approved and registered by the company registration authority is protected by law. "
Relevant regulations: Regulations of the People's Republic of China on the Administration of Company Registration.
Article 17: The establishment of a company shall apply for pre-approval of its name. Where laws, administrative regulations or the State Council decisions stipulate that the establishment of a company must be approved, or the business scope of the company belongs to matters that must be approved before registration according to laws, administrative regulations or the State Council decisions, the company name shall be pre-approved before being submitted for examination and approval, and the company name approved by the company registration authority shall be submitted.
Article 18 To establish a limited liability company, a representative designated by all shareholders or an agent entrusted by all shareholders shall apply to the company registration authority for name pre-approval; To establish a joint stock limited company, the representative designated by all the promoters or the agent entrusted by * * * shall apply to the company registration authority for name pre-approval.
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