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公司與行號之區別
公司與行號之區別
 
 
項  目
行  號
有限公司
股份有限公司
1.
名稱
  • 日強商行
  • 日強小吃店
  • 日強企業社
  • 日強工作室
  • 日強商店
  • 日強顧問有限公司
  • 日強顧問股份有限公司
2.
名稱限制
  • 台北市內不可重複
  • 全國不重複
  • 全國不重複
3.
資本額
  • 不限
  • 特殊行業例外
  • 不限
  • 特殊行業例外
  • 不限
  • 特殊行業例外
4.
資本簽證
  • 25萬以下、不要存款證明
  • 25萬以上要存款證明
  • 要會計師簽證
  • 要會計師簽證
5.
股東人數
  • 獨資1人
  • 合夥2人以上
  • 1人以上
  • 2人以上
  • 法人股東1人以上
6.
股東責任
  • 無限清償責任
  • 出資額為限
  • 出資額為限
7.
原始股東年齡
  • 成年
  • 負責人要成年
  • 其餘股東可未成年
  • 發起時全部股東都要成年
8.
股權轉讓限制
  • 不限制
  • 不限制
  • 不限制
9.
負責經營者
  • 獨資-自己是負責人
  • 合夥-依合夥契約規定
  • 一位董事時-負責人
  • 三位董事時選一位為董事長
  • 依股東同意書決定
  • 三位董事(或一位董事)(或二位董事)
  • 選一位為董事長
  • 另設監察人一人
  • 股東會選董事監察人
10.
特許證
  • 有特許業務時
  • 有特許業務時
  • 有特許業務時
11.
營業稅
5%
  • 每月或每二月繳納
  • 小店戶用核定
  • 每月或每二月繳納
  • 每月或每二月繳納
12.
營利事業所得稅
  • 次年5月底繳納
  • 次年5月底繳納
  • 次年5月底繳納
13.
未分配盈餘加徵
營利事業所得稅
  • 盈餘當年要全部分配
  • 盈餘於次年六月要決定分配金額
  • 不分配部分加徵營所稅
  • 次年5月底繳納
  • 盈餘於次年六月要決定分配金額
  • 不分配部分加徵營所稅
  • 次年5月底繳納
14.
股東綜合所得稅
  • 盈餘應全部分配
  • 增加股東當年所得
  • 次年5月底繳
  • 分配可部分分配
  • 分配部分增加股東分配年度所得
  • 次年5月底繳納
  • 分配可部分分配
  • 分配部分增加股東分配年度所得
  • 次年5月底繳納
15.
登記手續
  • 手續簡單
  • 手續費較便宜
  • 普通
  • 手續較複雜
  • 開董事會股東會較麻煩、
    有開會日期安排問題
  • 手續費較高
16.
股東變更應否登記
  • 要登記
  • 要登記
  • 董監變更 才要登記
台北市中正區重慶南路1段57號14樓之13 電話:02-2370-0101 傳真:02-2370-9933 E-mail:nisuncpa@gmail.com
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