我国企业法律形式及其优缺点

根据现代企业的组织形式和企业组织形式不同的税收影响；根据市场经济的要求，现代

企业的组织形式按照财产的组织形式和所承担的法律责任划分。国际上通常分类为：独资企

业、合伙企业和公司企业。

独资企业。个人独资企业在中国境内设立，由一个自然人投资，财产为投资人个人所有，

投资人以其个人财产对企业债务承担无限责任的经营实体，尽管个人独资企业可以起字号，

并可对外以企业只是自然人进行商业活动的种特殊形态，属于自然人企业范畴，个人独资企

业不具有法人资格。

优势

：(1)企业在经营上的制约因素少。

(2)投资人独资经营，经营方式灵活，能迅速反映市场的变化。

(3)利润归个人所有，不用和其他人再分配

(4)技术和经营方面易于保密，有利于保持自己在市场的竞争地位。

(5)对投资者而言，他们在经营企业中获得了个人满足感。

劣势

：(1)个人承担无限财产责任。

(2)当企业资产资不抵债时，法律规定企业主不是以投资企业的财产为限，而是

要用企业主个人的其他财产来清偿债务。

合伙企业。是在中国境内设立的，由各合伙人订立合伙协议，共同出资、合伙经营、共

享收益、共担风险，并对合伙企业债务承担无限连带责任的营利性组织。

优势

：(1)投资人可以为多人，使资金来源、竞争能力、信用程度等普遍提高。

(2)投资合伙人具有不同的技术专长和经验，能够发挥创业团队的作用，集思广

益，提升了管理企业的能力。

(3)由于综合实力的提升，使企业的规模扩大有了可能。

劣势

：(1)合伙人要承担无限连带责任，使其家庭财产具有经营风险。

(2)如果合伙业主产生意见分歧，互不信任，就会影响企业的有效经营。

公司企业是按所有权和管理权分离，出资者按出资额对公司承担有限责任创办的企业。

主要包括有限责任公司和股份有限公司。

有限责任公司指不通过发行股票，而由为数不多的股东集资组建的公司（2-50人），其

资本无需划分为等额股份，股东在出让股权时受到一定的限制。

股份有限公司全部注册资本由等额股份构成并通过发行股票(或股权证)筹集资本,公司

以其全部资产对公司债务承担有限责任的企业法人。

优势

：(1)投资人只对公司承担有限责任，与其他个人的财产无关，因此，投资人的风

险不大。

(2)从公司的角度而言，也可以吸纳多个投资人，促进资本的有效集中，而且产

权主体多元化，促使公司形成有效的公司治理结构。

(3)公司财产所有权与经营权的分离，有利于公司经营稳定，有利于企业扩张。

劣势

：(1)双重纳税，即公司盈利要_上缴公司所得税;当利润作为股息派给股东后，股东

还要上缴企业个人所得税。

(2) 有限责任公司由于不能公开发行股票，筹集资金的范围和规模一般不会很大。

According to the taxation influence of modern enterprise organization form and enterprise

organization form; according to the requirements of market economy, the organization

form of modern enterprise is divided according to the organization form of property and

the legal responsibility assumed. Internationally, they are generally classified as: sole

proprietorships, partnerships, and corporations.

Sole proprietorship. A sole proprietorship enterprise is established in China. It is invested

by a natural person. The property is owned by the investor. The investor has unlimited

liability for the corporate debt with his personal property. Although the sole proprietorship

enterprise can take the name and can only use the 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 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 position 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 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

: (1) Investors can be multi-person, so that the source of funds,

competitiveness, and credit level are generally improved.

(2) 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.

(3) 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, it

will affect the effective operation of the company.

The company's enterprise is separated by ownership and management rights, and the

fund-raiser is responsible for the company's limited liability. It mainly includes limited

liability companies and joint stock limited companies.

A limited liability 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 registered 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 property 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

effective 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

: (1) Double taxation, that is, the company's profit must be turned over to

the company's income tax; when the profit is distributed to the

shareholders as dividends, the shareholders must also surrender the

corporate personal income tax.

(2) Because limited liability companies cannot publicly issue shares, the

scope and scale of funds raised will generally not be large.