LLC INC LTD CORP的区别

LLC,LLP,Inc,Corp的区别

Corp是Corporation的缩写,(公司, 财团法人)

Inc是Incorporation的缩写,(结合, 合并, 形成法人组织, 组成公司(或社团)

Co.Ltd.是Limited company的缩写,叫做有限责任公司

LLC是Limited Liability Company 的缩写,叫做有限责任公司

LLP 是Limited Liability Partnership的缩写,叫做有限责任合伙公司

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.

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