What do you mean by individual merchants?

Question 1: What do you mean by self-employed? Self-employed refers to a business unit in which the means of production are owned by individual workers, based on individual labor, and the results of labor are owned and controlled by individual workers. These include:

(a) in accordance with the provisions of the General Principles of the Civil Law and the Interim Regulations on the Administration of Individual Industrial and Commercial Households in Urban and Rural Areas, individual industrial and commercial households registered with the administrative authorities for industry and commerce at all levels and obtained business licenses. Specifically, it refers to individual workers engaged in industrial, commercial, construction, transportation, catering, service and other activities within the scope permitted by law.

(2) Private non-enterprise units that have been approved and registered by the civil affairs departments of the State Council and local people's civil affairs departments at or above the county level, and received the Registration Certificate of Private Non-enterprise Units (Partnership) or the Registration Certificate of Private Non-enterprise Units (Individuals) according to the Provisional Regulations on the Registration Management of Private Non-enterprise Units.

(three) urban and rural individual business units that have not obtained a business license but are actually engaged in individual business activities. However, it does not include some part-time industrial and commercial activities carried out by peasant families to assist labor or use slack time.

Question 2: What do you mean by self-employed? This is a small-scale family workshop. Such as small processing plants. Or a small shop. The number of employees is less than 8. If the scale is not large, mind applying for individual industrial and commercial households when applying.

Question 3: What is self-employment? Self-employed households refer to business units that are based on individual labor, the means of production are owned by individual workers other than farmers, and the fruits of labor are owned and dominated by individual workers. These include:

(a) in accordance with the provisions of the General Principles of the Civil Law and the Interim Regulations on the Administration of Individual Industrial and Commercial Households in Urban and Rural Areas, individual industrial and commercial households registered with the administrative authorities for industry and commerce at all levels and obtained business licenses. Specifically, it refers to individual workers engaged in industrial, commercial, construction, transportation, catering, service and other activities within the scope permitted by law.

(2) Private non-enterprise units that have been approved and registered by the civil affairs departments of the State Council and local people's civil affairs departments at or above the county level, and received the Registration Certificate of Private Non-enterprise Units (Partnership) or the Registration Certificate of Private Non-enterprise Units (Individuals) according to the Provisional Regulations on the Registration Management of Private Non-enterprise Units.

(three) urban and rural individual business units that have not obtained a business license but are actually engaged in individual business activities. However, it does not include some part-time industrial and commercial activities carried out by peasant families to assist labor or use slack time.

Scope of self-employed census

1. Some industrial production activities or other production activities, such as bamboo, rattan, brown grass weaving, sweaters, gloves, plastic blue weaving, flower picking, embroidery, paper brushing, etc. , mainly engaged in agriculture, is a part-time industry of farmers' families, which is not included in this census.

2. Some business activities in rural areas, such as beekeeping, raising chickens, raising pigs, raising geese, raw bean sprouts, raising mushrooms, sericulture, fish farming, kang houses, drying houses, incubating houses, collecting seeds and raising seedlings. , belonging to the corresponding agriculture, animal husbandry, forestry and fishery, regardless of the name of the unit, are not within the scope of this census.

3. Some craftsmen engaged in mobile door-to-door work in rural areas, such as carpenters, disrespectful, flower-playing, sewing and painters. , as well as mobile services, such as shopping in the streets, attending fairs, catching butcher shops and temporary bean products processing, are not included in the census.

Nannies and tutors can't be counted as self-employed.

On the difference between private enterprises and individual industrial and commercial households

There are two situations to distinguish between private enterprises and individual industrial and commercial households:

(1) Private enterprises and individual industrial and commercial households that have been registered in the industrial and commercial departments are divided according to their registration areas. Individuals receive the Business License of Individual Industrial and Commercial Households, and private enterprises receive the Business License of Enterprise as a Legal Person, including private companies, private limited liability companies and sole proprietorship companies.

(2) Not registered in the industrial and commercial departments, in principle, according to the tax situation in the tax department to distinguish. If the tax department is a unit that pays taxes according to the type of enterprise, it is regarded as an enterprise for investigation, otherwise it is listed as a self-employed.

Question 4: What does an individual mean? It is usually the name of a number or the unit of measurement of an object. Generally refers to a specific subject in a biological individual or group. Philosophical significance of individual: individual refers to a living individual who is in a certain social relationship and has differences in social status, ability and function. In the mainstream culture of China, the power and role of individuals are generally ignored. The interests of individuals and collectives are not antagonistic. The greatest exertion of individual energy is often the greatest exertion of collective energy. Modern culture subverts traditional cultural values at the expense of individual loss, and clarifies the value of "human". It fully affirmed the value and potential of each individual, affirmed his efforts, and regarded the individual as an independent existence. However, looking at the whole nature, individuals and groups are not necessarily related to society. The concept of individual is relative, that is to say, a group composed of several identical or different things is still not an empirical change relative to different things. The broad definition of individual is: when a group composed of several identical or different things changes with respect to something, then this group is an individual with respect to this thing.

Question 5: What is a self-employed person? What do you mean by self-employed? Self-employed households refer to business units that are based on individual labor, the means of production are owned by individual workers other than farmers, and the fruits of labor are owned and dominated by individual workers. These include: (1) Individual industrial and commercial households registered by industrial and commercial administrations at all levels and obtaining business licenses in accordance with the provisions of the General Principles of the Civil Law and the Provisional Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households. Specifically, it refers to individual workers engaged in industrial, commercial, construction, transportation, catering, service and other activities within the scope permitted by law. (2) Private non-enterprise units that have been approved and registered by the civil affairs departments of the State Council and local people's civil affairs departments at or above the county level, and received the Registration Certificate of Private Non-enterprise Units (Partnership) or the Registration Certificate of Private Non-enterprise Units (Individuals) according to the Provisional Regulations on the Registration Management of Private Non-enterprise Units. (three) urban and rural individual business units that have not obtained a business license but are actually engaged in individual business activities. However, it does not include some part-time industrial and commercial activities carried out by peasant families to assist labor or use slack time. The census scope of self-employed households is 1. Some industrial production activities or other production activities, such as bamboo weaving, rattan weaving, brown straw weaving, sweaters, gloves, plastic blue weaving, embroidery, embroidery, paper brushing and so on. , mainly engaged in agriculture, is a part-time industry of farmers' families, which is not included in this census. 2. Some business activities in rural areas, such as beekeeping, raising chickens, raising pigs, raising geese, raw bean sprouts, raising mushrooms, sericulture, fish farming, kang houses, drying houses, incubating houses, collecting seeds and raising seedlings. , belonging to the corresponding agriculture, animal husbandry, forestry and fishery, regardless of the name of the unit, are not within the scope of this census. 3. Some craftsmen engaged in mobile door-to-door work in rural areas, such as carpenters, disrespectful, flower-playing, sewing and painters. , as well as mobile services, such as shopping in the streets, attending fairs, catching butcher shops and temporary bean products processing, are not included in the census. Nannies and tutors can't be counted as self-employed. Regarding the distinction between private enterprises and individual industrial and commercial households, there are two kinds of distinctions between private enterprises and individual industrial and commercial households: (1) Private enterprises and individual industrial and commercial households registered in the industrial and commercial departments should be distinguished according to their registration status. Individuals receive the Business License of Individual Industrial and Commercial Households, and private enterprises receive the Business License of Enterprise as a Legal Person, including private companies, private limited liability companies and sole proprietorship companies.

Question 6: What do you mean by personal business license and business license for starting a company? A limited company is usually called a limited liability company. Self-employed people are usually called individual industrial and commercial households. There are still many differences between them:

Limited liability companies are quite different from individual industrial and commercial households in terms of registered capital, taxation and legal liability.

First, the registered capital requirements are different.

1. Self-employed individuals have no minimum requirements for registered capital when registering for industry and commerce.

2. When a limited company is registered, the minimum registered capital is 30,000 yuan, and the one-person limited liability company is 654.38+10,000 yuan.

Two. Advantages and disadvantages of individual industrial and commercial households

Individual industrial and commercial households apply for registration with simpler procedures, less expenses and relatively more flexible operation. The disadvantage is that the credit and popularity are lower than that of the company, and it is impossible to sign a contract in the name of a self-employed business license.

Third, the difference between a limited liability company and a self-employed person.

1. Self-employed individuals do not enjoy preferential policies, have no investment risks, and do not need accounting. Limited companies need to make accounts and file tax returns every month and can enjoy preferential tax policies.

2. Individual industrial and commercial households are not allowed to apply for ticket increase at the tax rate of 17%, and only small-scale taxpayers (3%) are allowed. Limited company can apply for 17% general taxpayer VAT invoice.

3. Different legal responsibilities.

Individual industrial and commercial households lose money, and you are responsible for all debts. A limited liability company may apply to the court for bankruptcy protection in case of operating losses. For example, if you register a company with a registered capital of 500,000 yuan and you owe others 2 million yuan, you only need to pay back 500,000 yuan, which is protected by law. Others can't help you.

4. Taxes and tax calculation methods are different.

Generally speaking, individual industrial and commercial households are estimated by the tax authorities according to their location, scale, number of employees and goods sold. , and then give tax. No matter how much they earn in the current month, whether they have income or not, they must pay taxes according to a fixed tax amount.

Limited liability companies usually require enterprises to have sound accounting and bookkeeping, and pay taxes according to the income declared by the enterprises themselves. They pay if they have income, and they don't pay if they don't.

Individual industrial and commercial households or sole proprietorship enterprises only pay individual income tax on their operating income; The operating income of a limited liability company pays both enterprise income tax and individual income tax.

Taxes on individual industrial and commercial households or sole proprietorship enterprises are generally levied in a fixed amount; Taxation of limited liability companies, business transactions are taxed according to invoices, and business income is generally collected through verification or audit.

5. Individual industrial and commercial households do not need articles of association when registering, but limited liability companies need articles of association when registering.

Question 7: What is an individual industrial and commercial household? Individual industrial and commercial households refer to an economic form in which the means of production are privately owned, mainly individual labor, and the income from labor is dominated by individual workers themselves. Individual industrial and commercial households have three organizational forms: individual business, family business and individual partnership business. Because individual industrial and commercial households bear unlimited liability for debts, individual industrial and commercial households do not have legal personality.

1. Self-employed individuals may become general taxpayers or small-scale taxpayers, mainly depending on the scale of operation and the perfection of accounts.

2. Small-scale taxpayers do not implement the deduction system for value-added tax, and pay taxes at the tax rate of 4% (commercial) or 6% (industrial). Can't get special VAT invoice.

3. General taxpayers can receive special invoices for value-added tax, and the deduction system is implemented. The tax payable = output tax-input tax. The tax rates are 17% (basic tax rate) and 13% (preferential tax rate).

Question 8: What is the difference between individual business license and business license? There is no so-called "individual business license". There are several forms of industrial and commercial registration: 1. Self-employed. 2. A sole proprietorship enterprise. 3. Private enterprises and partnerships (unincorporated enterprises). 4. Limited liability company. Among them, the limited liability company also includes a special limited company, that is, a limited company with only one shareholder, which is called a one-person limited liability company. Both self-employed and sole proprietorship enterprises are suitable for self-employment. The difference is that self-employed enterprises are not enterprises, and sole proprietorship enterprises belong to the category of enterprises. The business license fee for registered self-employed and sole proprietorship enterprises is about 100 yuan. Go to the service window of the industrial and commercial office to get the form, fill in the form, and provide some necessary information (such as a copy of ID card, etc.). ). Generally, you can get a business license in three days, and some places can even get a license on the spot. In some places, you can do business first, and then apply for a license (usually in the market where individual businesses are concentrated, and in the early days of the establishment of a computer city). People from the industrial and commercial office come to the door to apply for individual business licenses. To register a company, first think about what to operate and how to operate it well, and then register. Otherwise, registration is useless. It costs a lot of money to register a company, and it is not a "fun" thing. Pre-feasibility analysis and investigation, I suggest you seriously consider it yourself. Next, let's talk about how to register a company, what procedures are needed and how to operate it. 1. Company selection form: An ordinary limited liability company with a minimum registered capital of 30,000 yuan needs two (or more) shareholders. Since June 1 2006, the new company law allows 1 shareholders to register a limited liability company. This special limited liability company is also called "one-person limited liability company" (but there will be no "one person" in the company name and no "natural person" in the license. If you invest and start a business in partnership with friends and relatives, you can choose an ordinary limited company with a minimum registered capital of 30,000 yuan; If it is the sole shareholder, choose a one-person limited liability company with a minimum registered capital of 65,438+10,000 yuan. 2. Steps to register a company: 1. Name verification: Go to the Industrial and Commercial Bureau to get an Application Form for Pre-approval of Enterprise (Brand Name) and fill in the name of the company you want. The Industrial and Commercial Bureau will search online (the Intranet of the Industrial and Commercial Bureau) for duplicate names. If there is no duplicate name, you can use that name and issue the Notice of Pre-approval of Enterprise (Brand Name). This step charges 30 yuan. (30 yuan can help you find five names, many of which are repeated. Don't try common names, so as not to waste money. ) 2. Renting: Rent an office in a special office building, if you have your own factory or office, but some places are not allowed to work in residential buildings. After renting a house, you should sign a rental contract and ask the landlord to provide a copy of the real estate license. After signing the rental contract, you have to go to the tax bureau to buy stamp duty, and the tax rate is one thousandth of the annual rent. For example, if your annual rent is 65,438+00,000 yuan, you need to buy stamp duty of 65,438+00 yuan and post it on the front page of the rental contract. Any place that needs to use the rental contract in the future needs a copy of the contract with stamp duty. 3. Write "Articles of Association": You can download the sample of "Articles of Association" on the website of the Industrial and Commercial Bureau and modify it. The Articles of Association shall be finally signed by all shareholders. 4. Carve a private seal: carve a private seal at the place where the seal is engraved on the street and tell them to carve a legal person's private seal (square). The cost is around 20 yuan. 5. Obtain the "bank inquiry letter" from the accounting firm: contact the accounting firm to obtain the "bank inquiry letter" (it must be the original, and the accounting firm should affix a fresh seal). If you are not clear, you can look at the classified advertisements in the newspaper. There are many advertisements in accounting firms. 6. Go to the bank to open a company's capital verification account: all shareholders bring their share of the money to the bank and open a company account with the company's articles of association, the name verification notice issued by the Industrial and Commercial Bureau, the personal seal of the legal representative, the identity card, the capital verification money and the blank inquiry letter form. You have to tell the bank that it is a capital verification account. After opening a company account, each shareholder will deposit the corresponding money into the company account according to his own capital contribution. The bank will issue a payment slip to each shareholder and stamp the bank seal on the confirmation letter. Note: According to the Company Law, when registering a company, investors (shareholders) must make full contributions, which can be in the form of loans (namely RMB), physical objects (such as automobiles), real estate and intellectual property rights. All you do in the bank is make a monetary contribution. If you have physical objects, real estate, etc. As a donation, you need to find an accountant ... >>

Question 9: What is the difference between self-employed and company registration? The difference between registered self-employed individuals and registered companies is individual industrial and commercial households: there is no minimum requirement for applying for registered capital: (1) unemployed people in cities and towns, villagers in rural areas and other personnel 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. A private enterprise: registered capital declaration, no minimum basic requirements: (1) the investor is a natural person; (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. What's the difference between a self-employed person and a company? What are the advantages and disadvantages of applying for self-employed individuals and companies? 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). What's the difference between a company and a self-employed person? The difference between self-employed individuals and companies lies in: first, self-employed individuals do not enjoy preferential policies, have no investment risks, and do not need to keep accounts; In terms of taxation, self-employed individuals are not allowed to engage in import and export business. 3. In terms of segmentation rate, individuals are not allowed to apply for 17%, and only small-scale taxpayers (4%) are allowed. 2. A limited company has the following conditions: 65,438+0, with more than two shareholders. 2. Copy of property right and lease contract. 3. The registered capital of 500,000 yuan can be registered, and 17 can be applied. 4. The business scope and the proportion of shareholders' investment are good enough. The local industrial and commercial office applied for approval. Mingle-A few days later, the industrial and commercial office issued a notice of enterprise name approval-Capital verification office (capital verification)-Industrial and commercial office accepted (business license)-Public Security Bureau (seal)-Quality Supervision Bureau (organization code certificate)-. A, if your funds are in place at one time, you can apply for17%. B, when the company is established, you must recruit an accountant to file tax returns for the company every month. What is the difference between a self-employed person and a limited company? The biggest difference: self-employed people lose money in business, and you are responsible for all debts. If a limited company loses money, it may apply to the court for bankruptcy protection. For example, if you register a company with a registered capital of 500,000 yuan and you owe others 2 million yuan, you only need to pay back 500,000 yuan, which is protected by law. Others can't help you. The main difference is that the self-employed are generally estimated by the tax authorities according to their location, scale, number of employees and sales of goods. And then give tax. No matter how much they earn in the current month, whether they have income or not, they must pay taxes according to a fixed tax. However, the limited company requires enterprises to have sound accounting and bookkeeping, and pay taxes according to their declared income. If they have income, they won't pay. 2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax. 3. From

Question 10: What's the difference between a self-employed person and a company? The biggest difference is that the self-employed lose money in business, and you are responsible for all the debts yourself. If a limited company loses money, it may apply to the court for bankruptcy protection. For example, if you register a company with a registered capital of 500,000 yuan and you owe others 2 million yuan, you only need to pay back 500,000 yuan, which is protected by law. Others can't help you.

1. The main differences are:

Generally speaking, the self-employed tax authorities estimate your sales according to their location, scale, number of employees, products sold, etc. , and then give tax. No matter how much they earn in the current month, whether they have income or not, they must pay taxes according to a fixed tax.

However, limited companies require enterprises to have sound accounting and bookkeeping, and pay taxes according to the income declared by enterprises themselves. If they have income, they won't pay.

Two limited companies generally pay the following taxes:

1, enterprises generally determine the taxes and tax rates that enterprises should pay according to their economic nature and operating conditions;

2. Enterprises engaged in production, sales, repair and replacement generally have to pay value-added tax, and taxpayers of value-added tax are divided into general taxpayers of value-added tax and small-scale taxpayers. General taxpayers refer to enterprises with annual industrial income of 6.5438+0 million and annual commercial income of 6.5438+0.8 million. The general taxpayer's tax rate is 654.38+07%, which can offset the input tax on purchased goods. The value-added tax rate of small industrial enterprises is 6%, and that of commercial enterprises is 4%. Value-added tax is declared and paid in the national tax.

3 enterprises engaged in providing taxable services (catering, service, advertising, transportation, consulting, etc.). ), the transfer of intangible assets or the sale of real estate should pay business tax. The tax rate of business tax varies from 3% to 5% according to different industries, and 20% in individual industries, such as Internet cafes. Business tax is paid in local tax.

Achievement and enterprise income tax: it is a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan. There are two ways to collect enterprise income tax: approved collection and audit collection. Audit collection is to calculate the profit based on the income declared by the enterprise MINUS the relevant costs and expenses, and then multiply the profit by the corresponding tax rate to calculate the taxable amount. Approved collection means that regardless of your cost, the tax authorities directly multiply the income by a fixed tax rate (according to different industries), and the obtained amount is regarded as your profit, and then multiplied by the corresponding tax rate according to the amount. The approved levy is generally applicable to small enterprises with imperfect accounting. Enterprises established after June 65438+1 October1in 2002 shall pay enterprise income tax at the national tax. A sole proprietorship enterprise does not pay enterprise income tax, but pays individual income tax in local tax.

In addition, enterprises have to pay some additional taxes and small taxes. Urban construction tax and education surcharge are surcharges of value-added tax and business tax. As long as the latter is paid, the surcharge will be paid by multiplying the amount paid by the corresponding tax rate. Urban construction tax is divided into 7% (urban area), 5% (county and town) and 1% (other) according to the location of the enterprise, and the additional tax rate for education fee is 3%. Small taxes include stamp duty and property tax. In addition, the personal income tax of employees is withheld. These additional taxes and small taxes are paid in local taxes.