Excerpt from: http://www.cnblogs.com/85538649/archive/2012/05/14/2500274.html
The Apple developer account is as follows:
$99 Individual users
99 USD Team:
Audit more enterprise Qualification certification, can be shared by many developers. (How to share?) If there are more than one person in this test, you can split multiple sub-accounts and test them for easy testing. This means that a appleid corresponds to more than one devices ID.
$299 Corporate Users: For companies with more than 500 employees, develop dedicated apps for use within the enterprise. This account needs Deng's code, small businesses generally apply not down, but as long as there is that code is good (500 or more than 500 of the company for internal distribution). Publish Apps for enterprise customers, such as publishing an Office client for a group
Difference:
The difference between an individual and a company: an individual's account can only display the full name of an individual, and the company can display similar studios, or a custom team name.
Company account number more than the individual account management settings: Personal account set Agent,admin,developer, and so on, and the company account can be set up different appleid to assume.
99 dollars is for personal development use,
99 for the company to use, you can define a certain number of developer sub-accounts, but only the main account to submit, publish and other operations.
299 is for enterprise internal account use, outside users can not use itunes access to. and the number of binding authentication is unlimited
Note that both the company and the personal account are 99$ for one year, while the 299$ is a big business, unable to submit apps to the app Store, only for internal use, such as an iOS-based OA system
Reference article: How to buy a developer account
Apple Developer Account Difference 99$/299$