2015-4-8 S-corporation和C-corporation之间的区别.docVIP

S-corporation和C-corporation之間的區別?  HYPERLINK /s/blog_64b851030100tyr3.html \l SinaEditor_Temp_FontName 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 corporations 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 Incorp