呂銘洋-經紀人員部落格

經紀人員部落格

呂銘洋 [0931-449-988]

網誌文章

2012/9/7 星期五 08:54 PM

何謂三照？

一般公司都登記、事業單位營利登記。
但怎會有分公司登記、工廠登記、還有營利登記這三樣耶？就是所謂的三照！
農地是無法申請營利事業登記證及工廠登記證的，只能申請設籍課稅。
一般申請設籍課稅的組織以行號(如企業社、工業社..等)居多，不過您也可以以「有限公司」的組織方式申請。
有限公司跟行號有何不同，列舉如下：
一、人數：
有限公司及行號是是一人(含一人)以上即可。
二、出資額：
1.有限公司：最低資本額25萬，需經會計師查核簽證。
2.行號：沒有最低資本額的限制，超過50萬需經會計師簽證。
三、責任：
1.有限公司：股東對公司的債務負有限責任，不會牽涉到股東個人財產。
2.行號：對於行號的負債，負連帶無限清償責任。

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