Is it a registered company or self-employed? Do self-employed people need to make accounts and tax returns? It's a question that countless people ask poorly, but many bosses still don't know. If they are not clear, they cannot operate accurately in their own mode. The more things involved, the bigger the problem. So I decided to talk about whether self-employed people need to do accounts and tax returns.
< / center > < p > < / p > < p > individuals and companies on their own characteristics have the following difference: < / p > < p > 1. The name of the self-employed can not have "company" two words: since it is the individual industrial and commercial businesses, the registration of nature can not appear in the name of the "company" two words, which is the most direct difference. 2. The self-employed bear "unlimited liability" : the operators of the self-employed industrial and commercial businesses bear "unlimited liability", and the shareholders of limited liability companies bear "limited liability".
3. The self-employed do not have the legal person status: the self-employed do not have the legal person status, the company has the legal person status.
According to the provisions of Article 2 of the Interim Measures for the Management of Personal Industrial and Commercial Accounts "where engaged in production. In the case of the business premises of individual industrial and commercial enterprises, it shall be handled according to law. Provisions of administrative regulations and these Measures. Use and maintain accounts and vouchers and comply with legal requirements. Effective voucher accounting ".
According to the State Administration of Taxation's announcement on the VAT exemption for small and micro enterprises, as long as they are small-scale taxpayers, the monthly income of self-employed people and companies should not exceed 30,000 yuan. Quarterly income up to 90,000 yuan is exempt from VAT.
It can be seen that individual businesses also need to keep accounts and declare taxes!
