我國企業(yè)法律形式及其優(yōu)缺點

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；根據(jù)市場經(jīng)濟(jì)的要求，現(xiàn)代企業(yè)的組織形式按照財產(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)。個人獨(dú)資企業(yè)在中國境內(nèi)設(shè)立，由一個自然人投資，財產(chǎn)為投資人個人所有，投資人以其個人財產(chǎn)對企業(yè)債務(wù)承擔(dān)無限責(zé)任的經(jīng)營實體，盡管個人獨(dú)資企業(yè)可以起字號，并可對外以企業(yè)只是自然人進(jìn)行商業(yè)活動的種特殊形態(tài)，屬于自然人企業(yè)范疇，個人獨(dú)資企業(yè)不具有法人資格。優(yōu)勢：(1)企業(yè)在經(jīng)營上的制約因素少。(2)投資人獨(dú)資經(jīng)營，經(jīng)營方式靈活，能迅速反映市場的變化。(3)利潤歸個人所有，不用和其他人再分配(4)技術(shù)和經(jīng)營方面易于保密，有利于保持自己在市場的競爭地位。(5)對投資者而言，他們在經(jīng)營企業(yè)中獲得了個人滿足感。劣勢：(1)個人承擔(dān)無限財產(chǎn)責(zé)任。(2)當(dāng)企業(yè)資產(chǎn)資不抵債時，法律規(guī)定企業(yè)主不是以投資企業(yè)的財產(chǎn)為限，而是要用企業(yè)主個人的其他財產(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、共享收益、共擔(dān)風(fēng)險，并對合伙企業(yè)債務(wù)承擔(dān)無限連帶責(zé)任的營利性組織。優(yōu)勢：(1)投資人可以為多人，使資金來源、競爭能力、信用程度等普遍提高。(2)投資合伙人具有不同的技術(shù)專長和經(jīng)驗，能夠發(fā)揮創(chuàng)業(yè)團(tuán)隊的作用，集思廣益，提升了管理企業(yè)的能力。(3)由于綜合實力的提升，使企業(yè)的規(guī)模擴(kuò)大有了可能。劣勢：(1)合伙人要承擔(dān)無限連帶責(zé)任，使其家庭財產(chǎn)具有經(jīng)營風(fēng)險。(2)如果合伙業(yè)主產(chǎn)生意見分歧，互不信任，就會影響企業(yè)的有效經(jīng)營。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)時受到一定的限制。股份有限公司全部注冊資本由等額股份構(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)對公司債務(wù)承擔(dān)有限責(zé)任的企業(yè)法人。優(yōu)勢：(1)投資人只對公司承擔(dān)有限責(zé)任，與其他個人的財產(chǎn)無關(guān)，因此，投資人的風(fēng)險不大。(2)從公司的角度而言，也可以吸納多個投資人，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)公司財產(chǎn)所有權(quán)與經(jīng)營權(quán)的分離，有利于公司經(jīng)營穩(wěn)定，有利于企業(yè)擴(kuò)張。劣勢：(1)雙重納稅，即公司盈利要_上繳公司所得稅;當(dāng)利潤作為股息派給股東后，股東還要上繳企業(yè)個人所得稅。(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)模一般不會很大。

Accordingtothetaxationinfluenceofmodernenterpriseorganizationformandenterpriseorganizationform;accordingtotherequirementsofmarketeconomy,theorganizationformofmodernenterpriseisdividedaccordingtotheorganizationformofpropertyandthelegalresponsibilityassumed.Internationally,theyaregenerallyclassifiedas:soleproprietorships,partnerships,andcorporations.Soleproprietorship.AsoleproprietorshipenterpriseisestablishedinChina.Itisinvestedbyanaturalperson.Thepropertyisownedbytheinvestor.Theinvestorhasunlimitedliabilityforthecorporatedebtwithhispersonalproperty.AlthoughthesoleproprietorshipenterprisecantakethenameandcanonlyusetheenterpriseThespecialformofnaturalpersonconductingbusinessactivitiesbelongstothefanofnaturalpersonenterprise,andtheindividualproprietorshipenterprisedoesnothavelegalpersonality.Advantages:(1)Therearefewconstraintsontheoperationofthecompany.(2)Theinvestorissolelyinvestedandoperatesinaflexiblemanner,whichcanquicklyreflectchangesinthemarket.(3)Profitsareownedbyindividualsanddonotneedtoberedistributedwithothers(4)Thetechnicalandoperationalaspectsareeasytokeepconfidentialandhelptomaintaintheircompetitivepositioninthemarket.(5)Forinvestors,theyhavegainedpersonalsatisfactioninrunningabusiness.Disadvantages:(1)Individualsbearunlimitedpropertyliability.(2)Whentheassetsoftheenterprisearenotinsolvent,thelawstipulatesthatthebusinessownerisnotlimitedtothepropertyoftheinvestmententerprise,butusesotherpropertyofthebusinessownertopayoffthedebt.Partnership.Itisafor-profitorganizationestablishedinChinawithpartnerships,partnerships,jointventures,sharedincome,sharedrisks,andunlimitedjointliabilityforpartnershipdebt.Advantages:(1)Investorscanbemulti-person,sothatthesourceoffunds,competitiveness,andcreditlevelaregenerallyimproved.(2)Investmentpartnershavedifferenttechnicalexpertiseandexperience,canplaytheroleoftheentrepreneurialteam,brainstormingandenhancetheabilitytomanagetheenterprise.(3)Duetotheimprovementofcomprehensivestrength,itispossibletoexpandthescaleofthecompany.Disadvantages:(1)Partnersmustbearunlimitedjointliability,sothattheirfamilypropertyhasoperationalrisks.(2)Ifthepartnershavedifferentopinionsanddonottrusteachother,itwillaffecttheeffectiveoperationofthecompany.Thecompany'senterpriseisseparatedbyownershipandmanagementrights,andthefund-raiserisresponsibleforthecompany'slimitedliability.Itmainlyincludeslimitedliabilitycompaniesandjointstocklimitedcompanies.Alimitedliabilitycompanyreferstoacompany(2-50people)thatisnotfundedbytheissuanceofstocksandisfundedbyasmallnumberofshareholders.Itscapitaldoesnotneedtobedividedintoequalshares,andshareholdersaresubjecttocertainrestrictionswhentransferringshares.Thecompany'sentireregisteredcapitalconsistsofequalsharesandraisescapitalthroughtheissuanceofstocks(orstockcertificates).Thecompanyhasalimitedliabilityforcorporatedebtswithallitsassets.Advantages:(1)Theinvestoronlybearslimitedliabilitytothecompanyandhasnothingtodowiththepropertyofotherindividuals.Therefore,theriskoftheinvestorisnotgreat.(2)Fromtheperspectiveofthecompany,itisalsopossibletoabsorbmultipleinvestors,promotetheeffectiveconcentrationofcapital,anddiversifytheownershipoftheproperty,promptingthecompanytoformaneffectivecorporategovernancestructure.(3)Theseparationofthecompany'spropertyownershipandmanagementrightsisconducivetothestabilityofthecompany'soperationsandisconducivetotheexpansionofthecompany.Disadvantages:(1)Doubletaxation,thatis,thecompany'sprofitmustbeturnedovertothecompany'sincometax;w