There is a difference between "one-person limited liability company" paying enterprise income tax and individual income tax at the same time. First of all, the tax object is different: the tax object of enterprise income tax is enterprise income; Personal income tax is levied on personal income. Secondly, the taxpayers are different: the taxpayers of enterprise income tax are enterprises; Individual income tax payers are individual shareholders. Therefore, there is no question of double taxation.
Two. What taxes should a one-person limited liability company pay according to the Company Law (Decree No.42 of the President of the People's Republic of China)?
Article 2 The term "company" as mentioned in this Law refers to limited liability companies and joint stock limited companies established in China according to this Law.
Article 3 A company is an enterprise legal person, which has independent legal person property and enjoys legal person property rights. The company is liable for its debts with all its property.
Article 58 The provisions of this section shall apply to the establishment and organization of a one-person limited liability company. Where there are no provisions in this section, the provisions in the first and second sections of this chapter shall apply.
A one-person limited liability company as mentioned in this Law refers to a limited liability company with only one natural person shareholder or one corporate shareholders ".
According to the Enterprise Income Tax Law of People's Republic of China (PRC) (Decree No.63 of the President of the People's Republic of China):
Article 1 stipulates: "Enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax within the territory of People's Republic of China (PRC), and shall pay enterprise income tax in accordance with the provisions of this Law."
Therefore, a one-person limited liability company (wholly owned by a natural person) needs to pay enterprise income tax.
Third, the difference between a one-man company and a limited liability company The registration procedure of a one-man company is similar to that of a general limited liability company. Only different in the following aspects:
The revised company law allows legal persons or natural persons to set up a one-person limited liability company, and at the same time mainly sets up five risk prevention systems:
One is to implement strict capital recognition principles for one-person companies. The registered capital of a one-person limited liability company shall not be less than 654.38+10,000 yuan, and must be paid in full at one time;
Second, a one-person company must indicate the sole proprietorship of a natural person or a legal person in its business license for publicity;
Third, a natural person can only set up a one-person company, and a one-person company cannot set up a new company;
Fourth, a one-person company should prepare financial and accounting reports in each fiscal year and be audited by an accounting firm established according to law;
Fifth, in the event of a debt dispute, the shareholders of a one-person company have the responsibility to prove that the company's property is independent of their own property. If the shareholders can't prove that the company's property is independent of the shareholders' personal property, the shareholders will lose the right to bear limited liability only for their capital contribution to the company, but must bear unlimited joint liability for the company's debts.
The above is a detailed introduction to the tax policy of one-person limited liability company. A one-person limited liability company is also an enterprise legal person. According to the relevant provisions of the state, it is also necessary to pay the enterprise income tax and other related taxes of a one-person limited liability company according to law.