<b> 【世界经理人编者按】</b>
soho族人口激增，soho族与企业之间的合同款项问题越来越严重，由于许多的soho族没有登记为工作室，因此在签定契约及面对法律时都居于劣势，如何评估自己是否需要申请工作室?要怎么申请?
<p class=msonormal 0pt 0cm><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>
前一阵子 有个调查发现，<span lang=en-us>soho族人口激增却有近八成的soho族始终担心害怕企业可能借故不付款。这个现象主要来自号称可做接案媒合的外包网站愈来愈多，由于接案与发案双方都登录容易，因此吸引一批想赚外快但缺乏经验的上班族甚至学生兼差充当业余soho，也让一些不肖业者有了占便宜的空间。其实当soho族没有想象中那么容易，专业要有一定水准不说，懂得保护自己的权益是起码条件，除了接案时眼睛要睁大过滤客户，与客户谈判、议价、签约也是必修学问。许多的soho族并没有登记为工作室，因此在签定契约及面对法律时都居于劣势，如何评估自己是否需要申请工作室?要怎么申请?相信是许多soho族共同的难题!!
</span></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><?xml:namespace prefix = o ns = urn:schemas-microsoft-com:office:office /><o:p></o:p></span>
<p class=msonormal align=left 0cm 0pt; auto mso-margin-bottom-alt: auto; mso-margin-top-alt: widow-orphan; mso-pagination: left; text-align:><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;> 对于一个接案维生的<span lang=en-us>soho而言，撇开案源因素，他所面临的最重要课题就是──发票和税务。如果接到一个非要发票不可的案子该怎么办？如果一不小心「赚太多」（这可是会令人眼红的字眼）又该如何？申请工作室应该是你最佳选择。 「是否成立工作室」考量点有三：「发票」、「节税」及「对事业经营成长的需要」。除了开立发票的考量外，最重要的是，由于依税法累进税率，收入愈高，要缴的所得税也愈高，所以收入较高者，若以节税考量，应以成立工作室较为有利，因为成立工作室后，所有的费用，只要有正式的凭证，大都可列为成本，如此收入就可以扣除成本后之净额来计税率。
</span></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span>
<p class=msonormal align=left 0cm 0pt; auto mso-margin-bottom-alt: auto; mso-margin-top-alt: widow-orphan; mso-pagination: left; text-align:><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;> 另外要考虑的是成立工作室后会增加一些额外的负担，如水电、电话费，由于工作地点申请为营业用后会较一般自用的费用来的高，还有要请专人来记帐、聘请员工的健劳保费等。而在时间方面则会增加与政府机关往来（如税捐处等）的时间。
</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span>
<p class=msonormal align=left 0cm 0pt; auto mso-margin-bottom-alt: auto; mso-margin-top-alt: widow-orphan; mso-pagination: left; text-align:><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;> 因此，成立工作室与否应依个人实际需要做全盘性考量，选择对自己有利的方式，但若你的客户大都要求开立发票的话，那则别无选择，只有成立工作室一途了。</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span>
<p class=msonormal align=left 0cm 0pt; auto mso-margin-bottom-alt: auto; mso-margin-top-alt: widow-orphan; mso-pagination: left; text-align:><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;> </span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span>
<div align=center>
<table class=msonormaltable cellpadding=0 width=75% border=1 1.5pt mso-cellspacing: 75%;>
<tbody>
<tr style=mso-yfti-irow: 0>
<td style=border-right: medium none width=17% rowspan=5 #d4d0c8 border-bottom: 0.75pt; padding-top: 17%; width: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right:>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;>如果你<span lang=en-us>...<o:p></o:p></span></span></td>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right: 61%;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．客户不要求开发票 </span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td>
<td style=border-right: medium none rowspan=5 #d4d0c8 border-bottom: 0.75pt; padding-top: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right:>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>--><b>不申请</b></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 1>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right: 61%;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．年收入不高，课税级距在<span lang=en-us>21%以下</span></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 2>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right: 61%;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．无太多费用产生</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 3>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right: 61%;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．不善作帐</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 4>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: #ccffff; background: padding-left: border-top: padding-right: 61%;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．不喜欢与政府机关打交道</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 5>
<td style=border-right: medium none width=17% rowspan=6 #d4d0c8 border-bottom: 0.75pt; padding-top: 17%; width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;>如果你<span lang=en-us>...<o:p></o:p></span></span></td>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．客户要求开发票</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td>
<td style=border-right: medium none rowspan=6 #d4d0c8 border-bottom: 0.75pt; padding-top: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>--><b>申请工作室</b></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 6>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．年收入的课税级级距在<span lang=en-us>21%（含）以上</span></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 7>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．支出有正式凭证可认列</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 8>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．手上无数十万闲置金</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 9>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．没有适当股东人选</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 10>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ffcccc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．没有太大事业野心</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 11>
<td style=border-right: medium none width=17% rowspan=7 #d4d0c8 border-bottom: 0.75pt; padding-top: 17%; width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;>如果你<span lang=en-us>...<o:p></o:p></span></span></td>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．客户要求开发票</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td>
<td style=border-right: medium none width=22% rowspan=7 #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: #ccffcc; 22%;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>--><b>申请公司</b></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 12>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．年收入的课税级级距在<span lang=en-us>21%（含）以上</span></span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 13>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．支出有正式凭证可认列</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 14>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．有一笔募集资金</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 15>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．可能申请创业贷款</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: 16>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．未来打算扩充事业蓝图</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr>
<tr style=mso-yfti-irow: yes mso-yfti-lastrow: 17;>
<td style=border-right: medium none width=61% #d4d0c8 border-bottom: 0.75pt; padding-top: width: #d4d0c8; border-left: padding-bottom: background: padding-left: border-top: padding-right: 61%; #ccffcc;>
<p class=msonormal align=left 0cm 0pt; mso-pagination: left; text-align: widow-orphan><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;>．未来打算出售事业</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span></td></tr></tbody></table></div>
<div align=center> </div>
<p class=msonormal align=left 0cm 0pt; auto mso-margin-bottom-alt: auto; mso-margin-top-alt: widow-orphan; mso-pagination: left; text-align:><span 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 10pt;> 当然，若想要永续发展经营，开公司是比较好的选择，但在申请公司行号之前，还是先了解企业型态分独资、合伙及公司型态，工作室乃属于独资及合伙的形式，要以哪种方式申请设立，应要先衡量本身的资金来源、承担风险的能力、企业的未来发展，就其利弊得失做最后的决定。</span><span lang=en-us 宋体 mso-bidi-font-family: 0pt; mso-font-kerning: 宋体; font-family: 12pt;><o:p></o:p></span>
<p class=msonormal 0pt 0cm><b><span lang=en-us 13.5pt><o:p> </o:p></span></b>
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