我國企業(yè)法律形式及其優(yōu)缺點(diǎn)

1、根據(jù)市場(chǎng)經(jīng)濟(jì)的要求，現(xiàn)代根據(jù)現(xiàn)代企業(yè)的組織形式和企業(yè)組織形式不同的稅收影響;企業(yè)的組織形式按照財(cái)產(chǎn)的組織形式和所承擔(dān)的法律責(zé)任劃分。國際上通常分類為：獨(dú)資企業(yè)、合伙企業(yè)和公司企業(yè)。獨(dú)資企業(yè)。個(gè)人獨(dú)資企業(yè)在中國境內(nèi)設(shè)立，由一個(gè)自然人投資，財(cái)產(chǎn)為投資人個(gè)人所有，投資人以其個(gè)人財(cái)產(chǎn)對(duì)企業(yè)債務(wù)承擔(dān)無限責(zé)任的經(jīng)營(yíng)實(shí)體，盡管個(gè)人獨(dú)資企業(yè)可以起字號(hào)，并可對(duì)外以企業(yè)只是自然人進(jìn)行商業(yè)活動(dòng)的種特殊形態(tài)，屬于自然人企業(yè)范疇， 個(gè)人獨(dú)資企業(yè)不具有法人資格。優(yōu)勢(shì)：(1)企業(yè)在經(jīng)營(yíng)上的制約因素少。(2)投資人獨(dú)資經(jīng)營(yíng)，經(jīng)營(yíng)方式靈活，能迅速反映市場(chǎng)的變化。(3)利潤(rùn)歸個(gè)人所有，不用和其他人再分配(4)技術(shù)和經(jīng)營(yíng)方面易于保

2、密，有利于保持自己在市場(chǎng)的競(jìng)爭(zhēng)地位。(5)對(duì)投資者而言，他們?cè)诮?jīng)營(yíng)企業(yè)中獲得了個(gè)人滿足感。劣勢(shì)：(1)個(gè)人承擔(dān)無限財(cái)產(chǎn)責(zé)任。(2)當(dāng)企業(yè)資產(chǎn)資不抵債時(shí)，法律規(guī)定企業(yè)主不是以投資企業(yè)的財(cái)產(chǎn)為限，而是 要用企業(yè)主個(gè)人的其他財(cái)產(chǎn)來清償債務(wù)。合伙企業(yè)。是在中國境內(nèi)設(shè)立的，由各合伙人訂立合伙協(xié)議，共同出資、合伙經(jīng)營(yíng)、共享收益、共擔(dān)風(fēng)險(xiǎn)，并對(duì)合伙企業(yè)債務(wù)承擔(dān)無限連帶責(zé)任的營(yíng)利性組織。優(yōu)勢(shì)：(1)投資人可以為多人，使資金來源、競(jìng)爭(zhēng)能力、信用程度等普遍提高。(2)投資合伙人具有不同的技術(shù)專長(zhǎng)和經(jīng)驗(yàn)，能夠發(fā)揮創(chuàng)業(yè)團(tuán)隊(duì)的作用，集思廣益，提升了管理企業(yè)的能力。(3)由于綜合實(shí)力的提升，使企業(yè)的規(guī)模擴(kuò)大有了可能。劣勢(shì)

3、：(1)合伙人要承擔(dān)無限連帶責(zé)任，使其家庭財(cái)產(chǎn)具有經(jīng)營(yíng)風(fēng)險(xiǎn)。(2)如果合伙業(yè)主產(chǎn)生意見分歧，互不信任，就會(huì)影響企業(yè)的有效經(jīng)營(yíng)。公司企業(yè) 是按所有權(quán)和管理權(quán)分離，出資者按出資額對(duì)公司承擔(dān)有限責(zé)任創(chuàng)辦的企業(yè)。主要包括有限責(zé)任公司和股份有限公司。有限責(zé)任公司指不通過發(fā)行股票，而由為數(shù)不多的股東集資組建的公司(2-50人)，其資本無需劃分為等額股份，股東在出讓股權(quán)時(shí)受到一定的限制。股份有限公司全部注冊(cè)資本由等額股份構(gòu)成并通過發(fā)行股票(或股權(quán)證)籌集資本，公司以其全部資產(chǎn)對(duì)公司債務(wù)承擔(dān)有限責(zé)任的企業(yè)法人。優(yōu)勢(shì)：(1)投資人只對(duì)公司承擔(dān)有限責(zé)任，與其他個(gè)人的財(cái)產(chǎn)無關(guān)，因此，投資人的風(fēng) 險(xiǎn)不大。(2)從公司

4、的角度而言，也可以吸納多個(gè)投資人，促進(jìn)資本的有效集中，而且產(chǎn)權(quán)主體多元化，促使公司形成有效的公司治理結(jié)構(gòu)。(3)公司財(cái)產(chǎn)所有權(quán)與經(jīng)營(yíng)權(quán)的分離，有利于公司經(jīng)營(yíng)穩(wěn)定，有利于企業(yè)擴(kuò)張。劣勢(shì)：(1)雙重納稅，即公司盈利要_上繳公司所得稅；當(dāng)利潤(rùn)作為股息派給股東后，股東還要上繳企業(yè)個(gè)人所得稅。(2)有限責(zé)任公司由于不能公開發(fā)行股票，籌集資金的范圍和規(guī)模一般不會(huì)很大。According to the taxation influence of modern enterprise organization form and enterprise organization form; according to

5、 the requirements of market economy, the organization form of modern enterprise is divided according to the organization form of property andthe legal responsibility assumed. Internationally, they are generally classified as: sole proprietorships, partnerships, and corporations.Sole proprietorship .

6、 A sole proprietorship enterprise is established in China. It is investedby a natural person. The property is owned by the investor. The investor has unlimitedliability for the corporate debt with his personal property. Although the sole proprietorshipenterprise can take the name and can only use th

7、e enterprise The special form of natural person conducting business activities belongs to the fan of natural person enterprise, and the individual proprietorship enterprise does not have legal personality.Advantages : (1) There are few constraints on the operation of the company.(2) The investor is

8、solely invested and operates in a flexible manner, which can quickly reflect changes in the market.(3) Profits are owned by individuals and do not need to be redistributed with others(4) The technical and operational aspects are easy to keep confidential and help to maintain their competitive positi

9、on in the market.(5) For investors, they have gained personal satisfaction in running a business.Disadvantages : (1) Individuals bear unlimited property liability.(2) When the assets of the enterprise are not insolvent, the law stipulates that the business owner is not limited to the property of the

10、 investment enterprise, but uses other property of the business owner to pay off the debt.Partnership . It is a for-profit organization established in China with partnerships, partnerships, joint ventures, shared income, shared risks, and unlimited joint liability for partnership debt.Advantages: In

11、vestors can be multi-person, so that the source of funds, competitiveness, and credit level are generally improved.(3) Investment partners have different technical expertise and experience, can play the role of the entrepreneurial team, brainstorming and enhance the ability to manage the enterprise.

12、(4) Due to the improvement of comprehensive strength, it is possible to expand the scale of the company.Disadvantages : (1) Partners must bear unlimited joint liability, so that their family property has operational risks.(2) If the partners have different opinions and do not trust each other, itwil

13、l affect the effective operation of the company.The company's enterprise is separated by ownership and management rights, and thefund-raiser is responsible for the company'slimited liability. It mainly includes limitedliability companies and joint stock limited companies.A limited liability

14、company refers to a company (2-50 people) that is not funded by the issuance of stocks and is funded by a small number of shareholders. Its capital does not need to be divided into equal shares, and shareholders are subject to certain restrictions when transferring shares.The company's entire re

15、gistered capital consists of equal shares and raises capital through the issuance of stocks (or stock certificates). The company has a limited liability for corporate debts with all its assets.Advantages : (1) The investor only bears limited liability to the company and has nothing to do with the pr

16、operty of other individuals. Therefore, the risk of the investor is not great.(2) From the perspective of the company, it is also possible to absorb multiple investors, promote the effective concentration of capital, and diversify the ownership of the property, prompting the company to form an effec

17、tive corporate governance structure.(3) The separation of the company's property ownership and management rights is conducive to the stability of the company's operations and is conducive to the expansion of the company.Disadvantages : Double taxation, that is, the company's profit must be turned over tothe company's