1, individual industrial and commercial households or sole proprietorship enterprises generally adopt a fixed tax rate; Taxation of limited liability companies, business transactions are taxed according to invoices, and business income links generally take two ways: quota or audit.
2, individual industrial and commercial households or sole proprietorship enterprises operating income only pay personal income tax; The operating income of a limited liability company pays both enterprise income tax and individual income tax.
3. The tax bureau has low requirements for the accounts of individual industrial and commercial households or sole proprietorship enterprises, and adopts a relatively simple method to collect taxes; However, the accounting requirements for limited liability companies are relatively higher, especially for ordinary taxpayers.
4. The tax bureau should strengthen the control and management of individual industrial and commercial households or sole proprietorship enterprises to purchase ordinary invoices with a denomination of 1,000 yuan or more; Limited liability companies mainly strengthen the control and management of invoices with denominations of 1 10,000 digits and above. With the extensive and in-depth application of information technology, the tax bureau is strengthening the invoice management of any enterprise form.
Second, the difference between registered self-employed individuals and registered companies.
Individual industrial and commercial households: there is no minimum basic requirement for the declaration of registered capital: (1) Unemployed people in cities and towns, villagers in rural areas and other people with operational ability permitted by national policies can apply for engaging in individual industrial and commercial operations; (2) The applicant must have the capital, business site, business ability and business technology corresponding to the business project.
Private enterprises: registered capital declaration, no minimum requirements: (1) investors are natural persons; (2) Having a legal enterprise name; (3) The amount of capital contribution declared by the investor; (4) Having a fixed place for production and business operation and necessary conditions for production and business operation; (5) Necessary employees.
Limited liability company: the basic requirement is that the registered capital is 654.38+10,000 yuan: (1) The shareholders meet the quorum, that is, it is established by more than two shareholders with less than 50 shareholders. (2) Shareholders' capital contribution reaches the statutory minimum capital: a company mainly engaged in production and operation needs more than 500,000 yuan; Companies that focus on commodity wholesale need more than 500,000 yuan; Companies that focus on retail goods need more than 300,000 yuan; Science and technology development, consulting and service companies need more than RMB 654.38+10,000; (3) Shareholders * * * jointly formulate the Articles of Association; (4) Having a company name and establishing an organization meeting the requirements of a limited liability company; (5) Having a fixed place for production and business operation and necessary conditions for production and business operation.
Three. Briefly describe the differences, advantages and disadvantages between sports households and companies.
What's the difference between applying for a self-employed person and applying for a company? What are the advantages and disadvantages of applying for self-employment? What are the advantages and disadvantages of applying for a company?
Compared with companies, self-employed individuals have the advantages of simpler application procedures, less expenses and relatively more flexible operation. Disadvantages are: the credibility and popularity are lower than that of the company, and it is not possible to sign the contract in the name of self-employed business license (while the company can sign the contract in the name of legal person).
The above is a detailed introduction to the tax differences between individuals and companies. To sum up, I remind you that the corporate tax burden is relatively low. However, the company has a tax buffer: shareholders (individual shareholders) only need to pay personal income tax when paying dividends to shareholders after paying value-added tax and corporate income tax.