| 实体类型 | Liability责任 | Taxation税务 | Formation形成 | Corporate Maintenance公司维护 |
|---|---|---|---|---|
| Regular C-Corporation 常规的C -公司 | Owners have limited personal liability for business debts.业主限制了企业债务的个人责任。 |
Owners can split corporate profit among owners and corporation, paying lower overall tax rate.业主可以分裂业主和公司企业的利润，同时降低整体税率。 Separate taxable entity.单独的应税实体。 Fringe benefits can be deducted as business expense.附带福利可扣除经营费用。 |
May have an unlimited number of shareholders. 5月有一个股东是无限的。 More expensive to create than partnership or sole proprietorship.较为昂贵，比合伙创建或独资。 |
Shares of stock may be sold to raise capital股票可以出售股票筹集资金 Formality requirements (eg annual reports, minutes, meetings) are required to maintain corporate status.形式要求（如年度报告，会议纪要，会议），以保持企业的地位。 |
| S-Corporation第S -公司 |
Owners have limited personal liability for business debts.业主限制了企业债务的个人责任。 |
Owners report their share of corporate profit or loss on their personal tax returns.车主报告其个人报税表他们对公司利润或亏损。 Income must be allocated to owners according to their ownership interests.收入必须分配给业主根据自己的所有权利益。 Owners can use corporate loss to offset income from other sources.业主可以使用公司的损失抵消了其他来源的收入。 Fringe benefits limited for owners who own more than 2% of shares.附带福利有限的业主谁拥有超过2％的股份。 |
More expensive to create than partnership or sole proprietorship.较为昂贵，比合伙创建或独资。 | More formality requirements than for a limited liability company which offers similar advantages.比有限责任公司提供了类似的优势，更多形式要求。 |
| Professional Corporation专业公司 | Owners have no personal liability for malpractice of other owners.业主并没有对其他业主不当行为的个人责任。 Owners have liability for own acts of malpractice.业主有自己的不当行为的责任。 |
Option when certain states do not allow professionals to form a C-Corp.期权在某些州不允许专业人士，形成一个C公司。 More expensive to create than partnership or sole proprietorship.较为昂贵，比合伙创建或独资。 All owners must belong to the same profession.所有业主必须属于同行业。 |
Formality requirements (eg annual reports, minutes, meetings) are required to maintain corporate status.形式要求（如年度报告，会议纪要，会议），以保持企业的地位。 | |
| Non-Profit Corporation非营利公司 |
Full tax advantages available only to groups organized for charitable, scientific, educational, literary or religious purposes.全部税收优惠只为慈善，科学，教育，文学或宗教目的的有组织的团体。 Contributions to charitable corporation are tax-deductible.公司的慈善捐款免税。 Fringe benefits can be deducted as business expense.附带福利可扣除经营费用。 |
Formality requirements (eg annual reports, minutes, meetings) required to maintain corporate status.形式要求（如年度报告，会议纪要，会议）必须维持法人地位。 Property transferred to corporation stays.财产转让给公司停留。 there; if corporation ends, property must go to another nonprofit.还有，如果公司的目的，属性必须去其他非营利组织。 |
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| Limited Liability Company有限责任公司 | Combines a corporation's liability protection and pass-through tax structure of a partnership.结合了公司的法律责任的保障和自由通过税收结构的伙伴关系。 | IRS rules now allow LLCs to choose between being taxed as partnership or corporation.国税局现在允许有限责任公司的规则之间进行选择评定为合伙企业或公司。 | More expensive to create than partnership or sole proprietorship.较为昂贵，比合伙创建或独资。 |
Sale of member interests may take place per company policy.销售的成员的利益，每个公司可能采取的政策进行。 Significantly easier to maintain than a corporation.值得注意的是比更容易维护的公司。 |
| Professional Limited Liability Company专业有限责任公司 |
Same advantages as a regular limited liability company.作为一个经常性的有限责任公司相同的优势。 Members have no personal liability for malpractice of other members; however, they are liable for their own acts of malpractice.议员没有其他成员的不当行为的个人责任，但是，他们为自己的行为不当行为承担责任。 |
Gives state licensed professionals a way to enjoy those advantages.让国家的方式来享受这些优势获得执照的专业人员。 Members must all belong to the same profession.所有成员必须属于同一行业。 Not available in all states.并不适用于所有国家。 |
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| Sole Proprietorship独资 | Owner personally liable for business debts.业主承担个人责任的商业债务。 | Owner reports profit or loss on his or her personal tax return.所有者的利润或损失的报告，他或她的个人报税表。 | Simple and inexpensive to create and operate.简单和廉价的创建和经营。 No filing necessary.没有提交必要的。 | |
| General Partnership一般合伙 | Owner (partners) personally liable for business debts.所有者（伙伴）亲自为企业债务承担责任。 | Owner (partners) reports profit or loss on his or her personal tax returns.所有者（伙伴）的利润或损失的报告，他或她的个人报税表。 | Simple and inexpensive to create and operate.简单和廉价的创建和经营。 No filing necessary.没有提交必要的。 | |
| Limited Partnership有限合伙 | Limited partners have limited personal liability for business debts as long as they don't participate in management.有限合伙人限制了，只要他们不参与管理企业债务承担个人责任。 |
Suitable mainly for companies that invest in real estate.主要适用于企业投资于房地产。 More expensive to create than general partnership.较为昂贵，比一般的建立伙伴关系。 |
General partners can raise cash without involving outside investors in management of business.一般情况下可以提高合作伙伴参与企业管理的外部投资者的现金。 General partners personally liable for business debts.普通合伙人承担个人责任的商业债务。 |