1.11 : 個人事業主

A sole proprietorship is a business owned and managed by a single person.

The owner has complete control over the business and its operations.

Meet Sarah, who loves baking cookies and decides to start her own cookie business from home. She sets up Tasty Treats as a sole proprietorship.

She decides what types of cookies to bake, their selling prices, and when to expand her business.

She manages all aspects of the business, from buying ingredients to marketing her cookies.

One of the main features of a sole proprietorship is that Sarah is personally responsible for any debts or legal issues the business may face.

This means if Tasty Treats cannot pay its bills, Sarah's personal assets, like her savings or car, could be at risk to pay off the business debts.

However, this business structure has advantages. Sarah keeps all the profits earned in the business and has complete control over decision-making without needing to consult partners or shareholders.

This simplicity and freedom make sole proprietorships a popular choice for small-scale entrepreneurs like Sarah.