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《独资企业法》施行之始就遇到许多法律上的难题 ,必须尽早解决。我国的“独资”有三重含义 :个人、法人和国家 ,但该法只调整个人出资产生的独资企业 ,在法律适用及废止上也有所不同。不允许投资人设立两个以上独资企业 ,对投资人的投资下限不应作限制 ,但却必须明确各种投资比例关系。投资人的财产允许转让、继承和分割 ,但在法律上 ,必须建立必要的程序和制度 ,以充分保护债权人利益及交易安全。独资应依其规模大小对商业簿记作不同要求 ,在税收上应当缴纳个人所得税而非企业所得税。
Since the beginning of the “Sole-funded Enterprise Law”, many legal difficulties have been encountered and must be solved as soon as possible. The “sole proprietorship” of our country has three meanings: individual, legal person and country. However, the law only regulates the sole proprietorship enterprise funded by personal contribution and is different from the law application and the repeal. Investors should not be allowed to set up more than two wholly-owned enterprises, investors should not limit the investment limit, but it must be clear all kinds of investment relationship. Investors’ property allows the transfer, inheritance and division, but legally, the necessary procedures and systems must be established to fully protect the interests of creditors and transaction security. Sole proprietorship should be based on the size of the business book for different requirements, the tax should pay personal income tax rather than corporate income tax.