Taxpayers of enterprise income tax are all China citizens, domestic-funded enterprises or other organizations that implement independent economic accounting, including the following six categories:
(1) state-owned enterprises.
(2) Collective enterprises.
(3) private enterprises.
(4) Joint ventures.
(5) Joint-stock enterprises.
(six) other organizations with production and operation income and other income.
Extended data:
First, the characteristics of a one-person limited liability company
1, a shareholder.
A one-man company has only one investor or shareholder. Shareholders can be natural persons or legal persons. This is the difference between a one-man company and a general limited liability company. Usually, a limited liability company has two or more shareholders. This feature of one-man company also reflects the difference between it and sole proprietorship enterprises. The investors of sole proprietorship enterprises can only be natural persons, not including legal persons.
2. Shareholders shall bear limited liability for the debts of the company.
The essential characteristics of a one-man company are the same as those of a limited company, that is, shareholders are only liable for the debts of the company to the extent of their capital contribution, and the company is independently liable for all its assets. When the company's assets are insufficient to pay off debts, shareholders shall not bear joint liability. This is the essential difference between a one-man company and a sole proprietorship enterprise.
3. Simplification of organizational structure
One-man company has only one investor, so there is no shareholders' meeting. In a one-person company, the functions and powers exercised by the shareholders' meeting are exercised by the shareholders alone. As for whether a one-person company should set up a board of directors and a board of supervisors, it is stipulated in the articles of association that it can be set up or not, and there is no law that it must be set up.
Second, supervision.
1, registered capital limit.
The company law stipulates that the minimum registered capital of a limited company is 30,000 yuan, but the minimum registered capital of a one-person company is 654.38+10,000 yuan. 20 14 the newly revised company law abolished the minimum amount of registered capital, which took effect on March 14.
2. Restrictions on reinvestment.
This restriction is reflected in two aspects: on the one hand, a natural person can only invest in the establishment of a one-person limited liability company, and cannot invest in the establishment of a second one-person limited liability company; On the other hand, a one-person limited liability company established by a natural person can no longer be established as a shareholder. But this restriction only applies to natural persons, not to legal persons.
That is to say, a legal person can invest in the establishment of two or more one-person limited liability companies, and a one-person limited liability company established by a legal person can invest in the establishment of a one-person limited liability company and become a shareholder of a one-person limited liability company.
3. Requirements of financial accounting system.
A one-person limited liability company shall make financial and accounting reports at the end of each fiscal year, which shall be audited by an accounting firm. This is also the difference between it and a sole proprietorship enterprise. China's sole proprietorship enterprise law does not make such mandatory provisions on the accounting system of sole proprietorship enterprises.
4. Joint liability of shareholders with mixed personality.
In other words, the company's property and shareholders' personal property are confused, and then the company's personality and shareholders' personal personality are confused. At this time, the system of disregard of corporate personality is applicable, and shareholders must bear joint and several liability for corporate debts. Creditors of a company may claim the company and its shareholders as * * * against the debtor.
Article 64 of the Company Law stipulates: "If the shareholders of a one-person limited liability company cannot prove that the company's property is independent of their own property, they shall be jointly and severally liable for the company's debts."
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