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1、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Q)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
2、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Q)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
3、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
4、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，即公司盈利要一上缴公司所得税;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T殳不会很大。Accordingtothetaxationinfluenceofmodernenterpriseorganizationformandenterpriseorganizationform;accordingtotherequirementsofmarket
5、economy,theorganizationformofmodernenterpriseisdividedaccordingtotheorganizationformofpropertyandthelegalresponsibilityassumed.Internationally,theyaregenerallyclassifiedas:soleproprietorships,partnerships,andcorporations.Soleproprietorship.AsoleproprietorshipenterpriseisestablishedinChina.Itisinvest
6、edbyanaturalperson.Thepropertyisownedbytheinvestor.Theinvestorhasunlimitedliabilityforthecorporatedebtwithhispersonalproperty.AlthoughthesoleproprietorshipenterprisecantakethenameandcanonlyusetheenterpriseThespecialformofnaturalpersonconductingbusinessactivitiesbelongstothefanofnaturalpersonenterpri
7、se,andtheindividualproprietorshipenterprisedoesnothavelegalpersonality.Advantages.(1)Therearefewconstraintsontheoperationofthecompany.(2) Theinvestorissolelyinvestedandoperatesinaflexiblemanner;whichcanquicklyreflectchangesinthemarket.(3) Profitsareownedbyindividualsanddonotneedtoberedistributedwith
8、others(4) Thetechnicalandoperationalaspectsareeasytokeepconfidentialandhelptomaintaintheircompetitivepositioninthemarket.(5) Forinvestors,theyhavegainedpersonalsatisfactioninrunningabusiness.Disadvantages.(1)Individualsbearunlimitedpropertyliability.(2) Whentheassetsoftheenterprisearenotinsolvent,th
9、elawstipulatesthatthebusinessownerisnotlimitedtothepropertyoftheinvestmententerprise,butusesotherpropertyofthebusinessownertopayoffthedebt.Partnership.Itisafor-profitorganizationestablishedinChinawithpartnerships,partnerships,jointventures,sharedincome,sharedrisks,andunlimitedjointliabilityforpartne
10、rshipdebt.Advantages(1)Investorscanbemulti-person,sothatthesourceoffunds,competitiveness,andcreditlevelaregenerallyimproved.(3) Investmentpartnershavedifferenttechnicalexpertiseandexperience,canplaytheroleoftheentrepreneurialteam,brainstormingandenhancetheabilitytomanagetheenterprise.(4) Duetotheimp
11、rovementofcomprehensiveStrengthzitispossibletoexpandthescaleofthecompany.Disadvantages.(1)Partnersmustbearunlimitedjointliability,sothattheirfamilypropertyhasoperationalrisks.(2) Ifthepartnershavedifferentopinionsanddonottrusteachother;itwillaffecttheeffectiveoperationofthecompany.Thecompanysenterpr
12、iseisseparatedbyownershipandmanagementrights,andthefund-raiserisresponsibleforthecompanyslimitedliability.Itmainlyincludeslimitedliabilitycompaniesandjointstocklimitedcompanies.Alimitedliabilitycompanyreferstoacompany(2-50people)thatisnotfundedbytheissuanceofstocksandisfundedbyasmallnumberofsharehol
13、ders.Itscapitaldoesnotneedtobedividedintoequalshares,andshareholdersaresubjecttocertainrestrictionswhentransferringshares.Thecompanysentireregisteredcapitalconsistsofequalsharesandraisescapitalthroughtheissuanceofstocks(orstockcertificates).Thecompanyhasalimitedliabilityforcorporatedebtswithallitsas
14、sets.Advantages(1)Theinvestoronlybearslimitedliabilitytothecompanyandhasnothingtodowiththepropertyofotherindividuals.Therefore,theriskoftheinvestorisnotgreat.(3) Fromtheperspectiveofthecompany,itisalsopossibletoabsorbmultipleinvestors,promotetheeffectiveconcentrationofcapital,anddiversifytheownershi
15、poftheproperty,promptingthecompanytoformaneffectivecorporategovernancestructure.(4) Theseparationofthecompanyspropertyownershipandmanagementrightsisconducivetothestabilityofthecompanysoperationsandisconducivetotheexpansionofthecompany.Disadvantages(1)Doubletaxation,thatis,thecompanysprofitmustbeturnedovertothecompanysincometax;whentheprofitisdistributedtotheshareholdersasdividends,theshareholdersmustalsosurrenderthecorporatepersonalincometax.(2)Becauselimitedliabilitycompaniescannotpubliclyissueshares,thescopeandscaleoffundsraisedwillgenerallynotbelarge.
