是結(jié)合, 合并, 形成法人組織, 組成公司或社團(tuán)的意思
Inc
根據(jù)英國(guó)法律，有限責(zé)任公司名稱(chēng)后必須明確標(biāo)識(shí)Limited.因此大部分的公司名稱(chēng)就變?yōu)榱薠XX Company Limited.而在美國(guó)則沒(méi)有此規(guī)定。美國(guó)企業(yè)名稱(chēng)后常見(jiàn)的Inc.代表Incorporated，也就是“已經(jīng)履行了法人注冊(cè)手續(xù)”的意思。而Corporation則側(cè)重于“具有法人資格的組織”這層意思。美國(guó)各個(gè)州的法律不同，但大多數(shù)采用的是Revised Model Business Corporation Act所規(guī)定的有限責(zé)任公司名稱(chēng)后四選一：
– Corporation/Corp.
– Incorporated/Inc.
– Company/Co.
– Limited/Ltd.
部分美國(guó)企業(yè)采用Corp或Inc作為后綴。因此，無(wú)論是Co.Ltd還是Inc/Corp都代表具有法人資格(已經(jīng)注冊(cè)登記了的)有限責(zé)任公司。只是根據(jù)各國(guó)法律不同，以及企業(yè)代表的個(gè)人喜好而選擇了不同的名稱(chēng)。
法定公司Corporation (INC)
定義Definition:
是一個(gè)州政府注冊(cè)組織最完善的獨(dú)立法人。商業(yè)行為明文制限于公司法。有C-Corporation和S-Corporation兩種。
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 –根據(jù)收入需付聯(lián)邦及州稅。當(dāng)利潤(rùn)交給股東，股東申報(bào)個(gè)人稅時(shí)再次需付收入稅。雙重克稅為其最大缺點(diǎn)。
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，但不需直接付稅，只要申報(bào)收入付個(gè)人稅即可。
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需另符合下列幾項(xiàng)條件:
S corporation owners (shareholders) must meet the following criteria:
擁有人(股東)少于100人Number fewer than 100
擁有人(股東)不可是非永久居民外國(guó)人Cannot be non-resident aliens
擁有人(股東)不可是其他法定公司、有限責(zé)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.
優(yōu)點(diǎn)Advantages:
擁有人只需對(duì)已投資之股票負(fù)責(zé)。公司存在不受任何擁有人之死亡或股票轉(zhuǎn)讓所影響。除公司章程另注，法定公司享有永久存在之特性。因是一個(gè)獨(dú)立法人，有限合伙公司可擁有財(cái)產(chǎn)、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.
缺點(diǎn)Disadvantages
繁雜記錄保持，嚴(yán)格規(guī)定，雙重付稅。
Extensive record keeping, close regulation, and double taxations.
