回複：請問高手一個關於開店的問題

One should always avoid Sole Proprietor as much as possible - the main reason is the liability. If you are the sole proprietor, you and your business entity is 'ONE', if something happens to your business, you are reliable for everything (e.g. debt has to be paid by your money, people can go after you and sue you for what your business did).

AND, if your friend want to hiring contractors, I don't think it is a Sole Proprietorship anymore. The best form to start is typically LLC - Limited Liability Company.

Your friend should do a lot of research before getting into any business. Because there are a lot of liabilities involved. Your friend needs to know all the facts so he/she can protect himself/herself. You can buy books to read, or consult with a lawyer. Utilize the 'first consultation fee' services, and a lot of laywers charge a flat fee for setting up your business for you.

Good luck.