从现行的工商注册登记形式出发,分析了个体工商户与有限公司两种不同登记形式在税收上的影响,指出了目前从个体工商户到有限公司的注册形式的困难所在,分析了企业在税收方面面临的困境,并为解决该不协调的问题提出了相应的建议。 Based on the current forms of business registration, this paper analyzes the tax implications of the two forms of registration of individual industrial and commercial households and limited companies, points out the difficulties in the current registration forms from individual industrial and commercial households to limited companies, The difficulties they face, and put forward corresponding suggestions to solve the uncoordinated issues.