LLC公司运营相对简单，而S-Corporation则较为复杂。S-Corp需要定期举行股东会议并记录会议纪要。在税务方面，LLC和S-Corp都采用pass-through机制，将盈利和亏损传递给股东，与个人所得税一起申报。然而，LLC公司需为其所有收入支付工资税（employment tax），税率为15.3%，包括社会安全税和医疗保险税。相比...
An S corporation is a “pass-through” entity. This means profits and losses from the corporation are reported on the tax returns of individual shareholders. The shareholders are also responsible for paying the tax, rather than the corporation. The S corporation still must file an informational ...
Dividends are double taxed because the income of a company is taxed and then when the dividend money is passed to the shareholder, they have to pay taxes on their individual returns. More Advantages of an S Corp Structure Self-Employment Tax Employing an S corporation structure can lower these...
Personal income tax savings.S corp status can also lower the personal income tax tab for the business owners. By characterizing money they receive from the business as salary or dividends, S corp owners often lower their liability forself-employment tax.The S corp status generates deductions for ...
An S corporation status is attractive to smaller, family-owned corporations that want to avoid double taxation: a tax on corporate income and a second tax on amounts distributed to shareholders. This status may also make financial sense if a new corporation is likely to have an operating loss...
从美国的企业法上看，C型企业和S型企业其实没有任何区别。S型企业的名字始于一个企业愿意选择某种税收法则，所以S型企业和C型企业的主要差别是税收。有一些州甚至不承认S型企业，让他们和C型企业一样交州税。S 型企业的主要优点是对盈利没有联邦所得税。企业的所有盈利都根据股东拥有股票占全部股票的...
Payments made to shareholders are taxed as dividends. If income is paid to the shareholders as wages, those are also taxed as income on the shareholder's personal tax return. Since the dividends are taxed a second time when shareholder receive them, corporate profits in a C corporation are do...
S Corp Taxes Consequences of Not Paying the First Year's Taxes on a New S Corp S Corp Taxes LLC Vs. C Corp Vs. S Corp Tax Advantages for Real Estate S Corp Taxes Tax Treatment of S Corp Dividends S Corp Taxes What Tax Form Does an S Corp Fill Out?AdvertisementS...
(These are usually referred to as “dividends” when issued by C corps.) Both structures shield shareholders from corporate liability, protecting their personal assets in the event of litigation. However, there are key differences in how these entities are taxed: C corps pay corporate income tax...
S类是小型股份制公司，在美国也是常说的 S-Corporation。这是一种特殊的股份制公司，与C类股份制公司...