A sole proprietorship enterprise cannot be directly changed into an individual industrial and commercial household. The operation mode is: cancel the enterprise and register a new company according to the procedure of establishing individual industrial and commercial households. When choosing a new name, give priority to the name of the original font size. Registered trademarks can also be used as intangible assets for investment according to regulations.
Second, the difference between individual proprietorship enterprises and individual industrial and commercial households
First, a sole proprietorship enterprise must have a fixed place of production and business operation and a legal enterprise name, while individual industrial and commercial households can operate without a name or a fixed place of production and business operation. In other words, a legal enterprise name and a fixed place of production and business operation are prerequisites for the establishment of a sole proprietorship enterprise, not individual industrial and commercial households.
Second, the investors and operators of individual industrial and commercial households are the same person, and both must be natural persons who invest in the establishment of individual industrial and commercial households. The investor and the operator of a sole proprietorship enterprise may be different persons, and the investor may entrust or hire others to manage the affairs of the sole proprietorship enterprise. In other words, the ownership and management rights of sole proprietorship enterprises can be separated, which determines that sole proprietorship enterprises are more in line with the characteristics of modern enterprise system. The ownership and management rights of individual industrial and commercial households are integrated with investors, which can no longer meet the requirements of the development of modern enterprise system and can only be applied to small-scale business entities.
Third, a sole proprietorship enterprise may set up branches or appoint others as the person in charge of the branches of the sole proprietorship enterprise. This provision shows that a sole proprietorship enterprise can not only set up branches within the jurisdiction of the registration authority, but also set up branches in other places, and the sole proprietorship enterprise that sets up branches shall bear the responsibility. Individual industrial and commercial households cannot set up branches as required. On the other hand, although individual industrial and commercial households can operate in different places, with the simplification of registration procedures for foreigners in recent years, the situation of providing individual industrial and commercial households with remote operations has gradually faded. It can be seen that the overall scale of sole proprietorship enterprises is generally larger than that of individual industrial and commercial households.
Fourth, the legal status of sole proprietorship enterprises and individual industrial and commercial households is not the same. In civil, administrative, economic and legal systems, a sole proprietorship enterprise is a form of other organizations or other economic organizations, and can conduct legal activities in the name of the enterprise itself. Whether individual industrial and commercial households can be used as a form of other organizations or other economic organizations has always been the object of debate among domestic civil law scholars. In daily legal activities, the legal capacity of individual industrial and commercial households is often limited. More individual industrial and commercial households carry out legal activities in the name of individual citizens. In fact, many domestic legal experts have suggested that individual industrial and commercial households are not enterprises in the legal sense. In addition, sole proprietorship enterprises and individual industrial and commercial households have different abilities to participate in other activities of the market economy as market subjects. For example, a sole proprietorship enterprise can become a company shareholder, thus enjoying the rights and obligations of a company shareholder in the name of the enterprise, while individual industrial and commercial households generally cannot become a company shareholder in the name of the enterprise, but can only become a company shareholder as an individual investor (natural person).
Fifth, sole proprietorship enterprises and individual industrial and commercial households have different requirements in financial system and tax policy. In fact, this is also a concern of investors. According to the Law on Solely Owned Enterprises, a sole proprietorship enterprise must establish a financial system for accounting. It is worth mentioning that the financial system of a sole proprietorship enterprise is a necessary condition for a sole proprietorship enterprise and will not change according to the requirements of any department. However, due to the complexity of the situation, whether to establish an accounting system for individual industrial and commercial households is controversial, and the new Accounting Law to be implemented soon only stipulates principles.
According to the law enforcement situation, individual industrial and commercial households can establish account books according to the requirements of the tax authorities, and if the tax authorities do not require it, they can not conduct accounting. In addition, in terms of tax policy, because China's tax legal system is a relatively independent system, there is no unified connection with the legal system of market subjects. The criteria for tax authorities to identify ordinary taxpayers and small-scale taxpayers are not divided according to the different market dominant positions of enterprises. Generally speaking, individual industrial and commercial households are difficult to identify as general taxpayers, while sole proprietorship enterprises can be identified as general taxpayers if they meet the conditions. How to organically combine market subject legislation with tax legislation is a problem worthy of discussion in improving the legal system of socialist market economy in the future.
Three, the legal provisions of the sole proprietorship enterprise
Sole proprietorship enterprise law
Article 9 To apply for the establishment of a sole proprietorship enterprise, the investor or his entrusted agent shall submit the application for establishment, the identity certificate of the investor, the certificate of use of the production and business premises and other documents to the registration authority where the sole proprietorship enterprise is located. When an entrusted agent applies for registration of establishment, it shall issue the power of attorney of the investor and the legal certificate of the agent.
A sole proprietorship enterprise shall not engage in business prohibited by laws and administrative regulations; To engage in business that must be reported to the relevant departments for examination and approval according to laws and administrative regulations, the approval documents of the relevant departments shall be submitted when applying for establishment registration.
According to the law, a sole proprietorship enterprise cannot be directly changed into an individual industrial and commercial household, but investors can register an independent individual industrial and commercial household with the industrial and commercial department.