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主题: 请教高人们:S公司和C公司比还有别的好处吗?
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作者 请教高人们:S公司和C公司比还有别的好处吗?   
所跟贴 请问什么是s/c公司? -- emy - (0 Byte) 2004-1-17 周六, 22:35 (237 reads)
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文章标题: 美国公司的两种形式 (278 reads)      时间: 2004-1-17 周六, 23:00      

作者:游客海归商务 发贴, 来自【海归网】 http://www.haiguinet.com

"C" Corporation - A Corporation is a legal entity made up of persons who have received a charter legally recognizing the corporation as a separate entity having its own rights, privileges and liabilities, apart from those of the individuals forming the corporation. It is the most complex form of business organization and is comprised of three groups of people: shareholders, directors and officers. The corporation can own assets, borrow money, and perform business functions without directly involving the owner(s) of the corporation. The corporation, therefore, is subject to more government regulation than proprietorships or partnerships. Corporate earnings are subject to double taxation" when the Corporation is taxed and when passed through as stockholder dividends. However, corporations have the advantage of limited liability, but not total protection from lawsuits.

In order to form either a profit or nonprofit corporation, "Articles of Incorporation" must be filed with the Secretary of State.

Subchapter "'S" Corporation - A special section of the Internal Revenue Code permits a corporation to be taxed as a partnership or sole proprietorship, with profits taxed at the individual rather than the corporate rate. To qualify a: a Subchapter "S" corporation, a business must meet certain requirements. For more information, contact the IRS and request IRS publication 589.

其他形式还有:

Sole Proprietorship
General Partnership
Limited Partnership
"LLC" and "LLP" Corporation




作者:游客海归商务 发贴, 来自【海归网】 http://www.haiguinet.com









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