No, since it is a sole proprietorship, there can only be one investor.
Article 2 of the Law on the Resumption of Business of Sole proprietorship Enterprises The sole proprietorship enterprise mentioned in this Law refers to an operating entity established within the territory of China in accordance with this Law, which is invested by a natural person, and the property is owned by the investor, and the investor assumes unlimited liability for the debts of the enterprise with his personal property.
According to the law, a sole proprietorship cannot increase shareholders without changing the nature of the enterprise (to be a partnership again)!
Individual proprietorship enterprises pay taxes and tax rates.
First, a sole proprietorship enterprise shall levy value-added tax, consumption tax, business tax, urban maintenance and construction tax, education surcharge, resource tax, vehicle purchase tax, stamp duty, property tax, land use tax, vehicle and vessel tax, land value-added tax, deed tax and personal income tax according to its business operation and occurrence.
Second, the sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax. There are two ways for the tax authorities to collect individual income tax of the sole proprietorship enterprise. One way is that the audit collection is suitable for complete accounting, and the balance after deducting costs, expenses and losses from the total income of each tax year is the taxable income, and then the taxable amount is calculated according to the corresponding tax rate in the tax rate table determined by individual income tax; The other is approved collection. According to the provisions of State Taxation Administration of The People's Republic of China on printing and distributing the Measures for Approved Collection of Enterprise Income Tax, the taxable income is calculated by multiplying the sales income of the enterprise by the taxable income rate, and the specific collection method is determined by the competent tax authorities.
Third, as long as the enterprise has profits, no matter which collection method is adopted or whether the profits of the enterprise are distributed, it is necessary to pay personal income tax. According to the taxable item of "income from production and operation of individual industrial and commercial households" in the Personal Income Tax Law, a five-level progressive tax rate of 5%-35% is applied to calculate and collect personal income tax (the monthly sales are less than 30,000, which is exempt from VAT).
After reading the introduction of whether a sole proprietorship enterprise can add shareholders, we should also understand that an enterprise with shareholders cannot be called a sole proprietorship enterprise, but a partnership enterprise. Therefore, if a sole proprietorship enterprise wants to increase shareholders, it must change the nature of the enterprise, otherwise it can only be a sole proprietorship enterprise.