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Why is Nanjing registered company better than self-employed?

Browse: Author: admin Source: Nanjing agency bookkeeping company Time: 16:17, August 29, 2019
Why is Nanjing registered company better than self-employed?
At present, the state continues to encourage independent entrepreneurship, many entrepreneurs are rubbing their hands, entrepreneurs are also struggling: is it Nanjing company registration OK, or is it better to register as an individual?
  
First, the difference between self-employed and company.
  
1. Tax preference
  
The company pays taxes according to the income declared by itself. Small scale taxpayers with quarterly income of no more than 90000 yuan can enjoy tax-free preferential policies.
  
Generally, the tax authorities determine the tax according to the estimated sales volume of goods sold by the tax authorities according to the size of their location and the number of employees. No matter whether there is income or not in the current month, the tax shall be paid according to the fixed tax amount.
  
2. Tax categories
  
The company shall levy taxes according to the actual income, pay value-added tax, enterprise income tax, etc.
  
Individual business can collect value-added tax and pay individual income tax in fixed amount.
  
3. Legal personality
  
The company has legal personality.
  
Self employed enterprises do not have legal personality.
  
4. Joint and several liability
  
Joint and several liability is limited liability.
  
2. Four common questions about self employed business
  
1. Does the self-employed need to keep accounts
  
Whether or not the self-employed should keep accounts and declare taxes has been mentioned many times by Xiaobian. We must! Must be!! Definitely!!! Otherwise, the consequences are very serious!
  
The Interim Measures for the management of account establishment of individual industrial and commercial households stipulates that:
  
The self-employed have to set up their own books, just as companies do. If the self-employed can not meet the standard of establishing accounts, it is also necessary to obtain the approval of the tax authorities to establish a book for pasting receipts and expenditures and a register for purchasing and selling goods.
  
Of course, the "methods" also said: individual businesses can hire accounting agencies to establish accounts and handle accounting matters.
2. Do self-employed enterprises need to pay taxes?
  
Some people say that the self-employed can not pay tax. In fact, it means that the self-employed whose monthly income is less than 100000 yuan (300000 yuan per quarter) can be exempted from value-added tax. However, this preferential tax policy is not only applicable to the self-employed, but also applicable to small-scale taxpayers, so it can not be regarded as an advantage of the self-employed.
  
Besides, in addition to the value-added tax, the company has to pay the enterprise income tax, while the self-employed person has to pay the individual income tax, which is called "personal production and operation income", and the nature is the same. Therefore, the theory of tax exemption is totally ridiculous.
  
3. Can self-employed businesses be exempted from inspection?
  
First of all, the self-employed must also make an annual report in June every year! No annual report, tax bureau still check!
  
Article 14-15 of the regulations on individual businesses reads:
  
Individual businesses shall submit their annual reports to the registration authority from January 1 to June 30 of each year. Nanjing company registration : the registration authority will list the individual businesses that fail to fulfill the annual report obligations according to the regulations into the list of abnormal operation, and publicize them to the society on the enterprise credit information publicity system.
  
4. Less administrative approval process for self-employed enterprises?
  
First, the self-employed are the same as general companies, and those whose business scope involves pre-set or post-processing examination and approval are the same. If approval is not required, the whole online business registration process is exactly the same. There is no question of who has fewer processes.
  
And, individual business has any industrial and commercial changes, and ordinary companies, must go to the industrial and commercial bureau for record!
  
Article 36 of the measures for the registration and administration of individual businesses stipulates that:
  
If an individual industrial and commercial household changes its registered items and fails to do so, the registration authority shall order it to make corrections and impose a fine of less than 1500 yuan; if the circumstances are serious, its business license shall be revoked.
  
3. Limitations of registered self-employed
  
1. The word "company" cannot be included in the name of individual business.
  
Want high-end, atmosphere, on grade, still register a company!
  
2. Individual business cannot be transferred
  
If you want to change the operator of individual business, you can't find a suitable person and transfer it out like the company.
  
Because the self-employed business operators generally can not be changed, the change can only be made in the form of family management, which has been recorded within the scope of family members participating in business operation.
  
3. It is difficult for individual businesses to attract investors and partners
  
Individual business is based on individuals or families, there is no stock, so it can not attract investors.
  
4. The business risk of individual business is relatively high
  
The biggest difference between the self-employed and the limited liability company lies in that the self-employed bear unlimited liability. And the company only needs to bear limited liability, limited to the amount of capital contribution.