个体 合伙 公司哪种经营架构

imissyou

霍建强（Raymond Huo）律师曾任全国最大英文报《纽西兰先驱日报》文字记者，目前就职于具有百年历史的著名律师楼Hesketh Henry Lawyers。

本文经霍律师审定。如果有任何法律问题,请发传真至+64-9-3655238。

Starting a business-choosing the right structure
个体、合伙或公司──哪种经营架构最适合你？

[1] Subsequent to my talk show presentation on Chinese Radio Station on trusts and company laws, I have received enquires about, among other things, how to choose the "right" business structure and its relevant tax issues.
在中文电台“脱口秀”节目中泛泛地介绍了信托及公司法之后，我接到一些听众的问询，要我谈谈如何选择一个好的经营架构以及相关的税务问题。

[2] Whether a structure is right or not depends largely on your own situation. Basically, there are three common profit trading structures.
经营架构好坏，取决于你个人的情形。基本来说，在法律层面经营有三种常见架构。Sole trader
个体经营
[3] A sole trader is a person trading on his or her own. The sole trader controls, manages and owns the business. The sole trader is personally entitled to all of the net assets and profits and conversely, personally liable for all business taxes and debts.
顾名思义，个体经营者控制、管理和拥有所经营的生意。享有全部的财产和利润，同时承担所有的税务和债务。

[4] The advantages of this trading structure are that you can start the business without following any formal or legal processes to establish it. You may employ other people to help run the business.
这种架构的好处是你不必履行任何形式或法律上的程序就能够开始你的生意。你也可以雇用他人帮你经营。

[5] The main disadvantage of this trading structure, however, is the unlimited liability of the sole trader.
这种架构的坏处当然就在于个体经营者的无限责任。

[6] A sole trader is taxed at the individual rates. Specifically, for any taxable income up to $38,000, the rate of tax is 19.5%. Between $38,001 to $60,000 (inclusive), the rate is 33% and for $60,001 and over, is 39%.
个体经营是按个人税率征税的。具体说来，应纳税所得额达$38,000的，税率为19.5%，$38,001－$60,000（含6万），税率为33%，$60,001以上的，税率为39%。

[7] A sole trader can minimise the risk by transferring personal assets into a trust, leasing rather than owning business assets and obtaining insurance to cover potential liabilities such as public and professional liabilities.
也有一些办法可以帮助个体经营者降低风险。例如将个人资产转到信托，租赁而非拥有生意上的资产以及通过买保险的方式投保公共及职业险。Partnership
合伙
[8] A partnership is a structure where two or more people run a business together. Typically, partnerships include husbands and wives, de-facto partners and extended family members. Organisations can also enter into partnerships to undertake joint ventures. Law and audit firms are normally operated in a partnership structure.
合伙是两人或两人以上合伙经营的一种架构。合伙人通常包括夫妻、同居关系人及家庭其它成员。团体机构也可以建立合伙关系合资经营。律师、审计师等通常都是以合伙人方式经营。

[9] There is no requirement to formally register a business name. Many partnerships are established with a formal partnership agreement. We would recommend this.
是否需要正式注册一个商号并无明确规定。许多合伙人关系是籍正式合伙人协议来确立的。我们主张这样做。

[10] Partners act in a similar way to the board of a company but the partners also make decisions as owners.
合伙人的运作有点类似公司董事会，但是合伙人是以“当家人”身份出现的。

[11] The advantages of being in a partnership are that assets, expertise and expenses can be shared by the partners. The main disadvantages is the unlimited liability of each partner.
合伙人架构的好处是资产、专长和成本皆由合伙人共享、分担。不好的地方是每一位合伙人因此而承担无限责任。

[12] A partnership is not separately taxed as it is not regarded as a legal entity at law. In other words, the partnership itself does not pay income tax. It distributes the partnership income to the partners and the partners then pay tax on their own share.
合伙人关系不是一个独立的法律实体（法人），因此并不单独征税。换句话说，合伙人架构本身是不纳所得税的，而是将收入分配给所有的合伙人，然后由每一位合伙人依其所得份额纳税。Companies
公司
[13] The company structure may be the most appropriate structure. A company is owned by its shareholder(s) whereas its day-to-day operations are with its director(s). You can have a single shareholder, single director company.
公司可能是最适当的一种架构。股东是公司的拥有人，但日常管理则由董事负责。你也可以设立一个单一股东/董事的公司。

[14] As explained in my earlier case note, Johnson v Felton, many of our Asian readers/audiences understand that a company's legal personality is separate from that of its shareholders (the owners) and its directors (the managers or controllers). By virtue of limited liability, provided the shares are fully paid up, a shareholder is ordinarily not personally liable for the company's obligations.
我在此前的一则案例分析（Johnson v Felton）中提到过，我们的亚裔读者/观众中不少人都知道公司的法人人格与股东（资方）和董事（经理）是分开的。因其有限责任──只要是股份依法购得──股东个人通常是不承担公司的责任的。

[15] Therefore, the main advantage of the company structure is it’s limited liability feature. The company is responsible for the debts and obligations of the business. The company is recognized as a separate entity at law.
因此公司架构的最大好处是其有限责任的特点。债务及其它因生意而产生的责任由公司承担。在法律上，公司是独立的法人。

[16] As a owner, a shareholder pays money into the company in return for shares. In most cases shareholders do not participate in the management of the company other than by voting on the appointment and removal of directors. Directors are however responsible for managing the company's day-to-day business and owe duties to the company, to its shareholders and to others dealing with the company.
作为拥有人，股东出资而购得股票。绝大多数情形，股东是不参与公司的管理的。股东只负责投票，任命董事和解除其职位。公司的日常管理则由董事负责，对公司、股东和任何与该公司打交道的人负责。

[17] A person cannot be a director if he/she is, among other things, under 18 years of age and an undischarged bankrupt.
18岁以下的自然人以及未偿清债务的破产者均不能担任董事（除些之外，还有其它的资格条件）。

[18] Directors must not engage in reckless trading ie carry on the business in a manner likely to create a substantial risk of serious loss to the company's creditors.
公司对“轻率经营”也有明确规定，也就是说，对那些有可能导致债权人利益严重受损的行为，公司董事都不得从事。

[19] Unless the company is a loss attributing qualifying company (LAQC), all companies are subject to a current tax rate of 33%.
除非是LAQC公司，所有公司目前的纳税税率均为33%。
DISCLAIMER: THE CONTENTS OF THIS PUBLICATION ARE GENERAL IN NATURE AND ARE NOT INTENDED TO SERVE AS A SUBSTITUTE FOR LEGAL ADVICE ON A SPECIFIC MATTER. IN THE ABSENCE OF SUCH ADVICE NO RESPONSIBILITY IS ACCEPTED BY THE AUTHOR(S) FOR RELIANCE ON ANY OF THE INFORMATION PROVIDED IN THIS PUBLICATION.
免责声明﹕本文仅就有关法律问题进行一般性评价﹐不可做专项法律行为之依据。本文作/译者拥有版权﹐但并不因此负担任何其它法律责任。


名词解释　LAQC

LAQC: stands for Loss Attributing Qualifying Company. It is a company that has elected to pass on any losses it makes to its shareholders, who can offset the losses against their other personal income, effectively reducing their income for tax purposes. Anybody in New Zealand can form an LAQC provided, among other criteria, that there have fewer than 5 shareholders and the directors must become personally liable for their share of any income tax not paid by the company. This is very useful if it is a new company and is not expected to make profits initially. The early year losses can be passed straight through to the shareholders. The Government has indicated that the LAQC regime is under review.
LAQC 是“抵损资格公司”（俗称“抵税公司”）的缩写。在这一框架下，公司成立时选择将其任何亏损转嫁到公司股东，由股东将亏损与他们的其它收入相抵以达到减少纳税额的目的。任何纽西兰境内的人均可成立这样的抵损资格公司，但有一些限制性条件。主要有：股东在5人以下（即股东人数不得超过5人）；对于任何所得税，但凡公司没有缴纳的则由董事依其所占份额而由个人负责。对于新公司以及不期待最初赢利的公司，抵损资格公司会非常有用，最初几年的亏损可以直接转嫁到股东身上，因此可以达到抵税效果。但政府已表示将对抵损资格公司构架重新审议。

DISCLAIMER: THE CONTENTS OF THIS PUBLICATION ARE GENERAL IN NATURE AND ARE NOT INTENDED TO SERVE AS A SUBSTITUTE FOR LEGAL ADVICE ON A SPECIFIC MATTER. IN THE ABSENCE OF SUCH ADVICE NO RESPONSIBILITY IS ACCEPTED BY THE AUTHOR(S) FOR RELIANCE ON ANY OF THE INFORMATION PROVIDED IN THIS PUBLICATION.
免责声明﹕本文仅就有关法律问题进行一般性评价﹐不可做专项法律行为之依据。本文作/译者拥有版权﹐但并不因此负担任何其它法律责任。