2024年5月15日发(作者：如何卸载冰点还原软件)

S-corporation和C-corporation之間的區別?

sole proprietorship 个人拥有的企业. 最大的问题是, 如果公司倒闭, 债权人可以要求把你个人资产

变卖来还债.

partnership 合伙人公司. 与sole proprietorship差不多, 唯一的不同是sole proprietorship 只有一个

拥有人, partnership由多个合作伙伴拥有. 但是如果公司倒闭, 债权人可以要求把所有合伙人的个人

资产变卖来还债

corporation 有限公司. 公司的资产和公司拥有人的资产分开, 公司如果倒闭, 与拥有人的个人资产

无关, 债权人不可以要求把公司拥有人的个人资产变卖.

法定公司Corporation (INC)

定义Definition:

是一个州政府注册组织最完善的独立法人。商业行为明文制限于公司法。有C-Corporation和S-Corporation两种。

This state chartered organization acts as a separate legal entity and is the most structured business

entity. Business activities are restricted to those

listed in the corporate charter. Corporations may elect to file as a C-Corporation or S-Corporation.

C-corporation –根据收入需付联邦及州税。当利润交给股东，股东申报个人税时再次需付收入税。双重克税为其

最大缺点。

pays federal and state income taxes on earnings. When the earnings are distributed to the shareholders

as dividends, the earnings are taxed again. Double

taxation is a big drawback of C-corporations.

S-corporation -法律特色如同C-Corporation，但不需直接付税，只要申报收入付个人税即可。

have the same legal attributes as the C-corporation, however, the corporation does not pay income taxes

on earnings, rather, the shareholder pays income tax

on dividends on their personal income tax return.

S corporation需另符合下列几项条件:

S corporation owners (shareholders) must meet the following criteria:

拥有人（股东）少于100人Number fewer than 100

拥有人（股东）不可是非永久居民外国人Cannot be non-resident aliens

拥有人（股东）不可是其他法定公司、有限责任公司、合伙公司或信托Cannot be C corporations, other S

corporations, limited liability companies (LLCs),

partnerships or certain trusts.

优点Advantages:

拥有人只需对已投资之股票负责。公司存在不受任何拥有人之死亡或股票转让所影响。除公司章程另注，法定公司

享有永久存在之特性。因是一个独立法人，有限合伙公司可拥有财产、告人、或被告。

Liability is limited to the amount owners have paid into their share of stock, and the corporation's

continuity is unaffected by the death or transfer of

shares by any of the owners. Corporations have perpetual continuity unless otherwise specified in

Certificate of Incorporation. As a separate legal entity,

corporations may own property, sue, and be sued in corporate name.

缺点Disadvantages:繁杂记录保持，严格规定，双重付税。

Extensive record keeping, close regulation, and double taxations.

有限责任公司Limited Liability Company (LLC)

定义Definition:

是一个独立法人，介于合伙公司和法定公司，拥有法定公司的有限责任，和个人或合伙公司的税法。有限责任公司

的拥有人称为成员。 A separate legal entity, the LLC is a

hybrid between a partnership and a corporation, combining the limited liability advantage of a corporation

with the tax status of a sole proprietor or

partnership. Owners of the LLC are called members.

优点Advantages:

如同合伙公司，有限责任公司有营运协议。有限责任公司可由一位或更多成员组成。

Similar to the partnership entities, the LLC is governed by an operating LLC may be formed

by one or more members.

因是一个独立法人，有限合伙公司可拥有财产、告人、或被告。

As a separate legal entity, LLC's may own property, sue, and be sued in LLC's name.

由有限责任公司成员所选出之管理人可以是个人或其他法人。

Managers of an LLC as elected by the members may be in the form of a person or other entity.

除公司结构程另注，有限责任公司享有法定公司永久存在之特性。

Unless otherwise specified by the Articles of Organization, LLC's enjoy perpetual continuity similarly

as in a corporation.

缺点Disadvantages:

因是一个独立法人，有限责任公司比一般合伙公司或个人公司需更多法律文件。

Since a LLC is a legal entity, the formation of a LLC requires more legal documentation than in a general

partnership or sole proprietorship

有限责任合伙公司Limited Liability Partnership (LLP)

定义Definition:

是一个独立法人，可保护所有一般合伙人。通常适用于专业人士。与LLC法律责任相似，但又像合伙公司一样不需

直接付公司税。