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      美國公司名稱注冊要求

      日期:2022年09月06日   閱讀:

      在美國,公司名稱后綴常包含LLC,LLP,INCCORP。這些公司名稱后綴代表了公司屬性,其中:

      CorpCorporation的縮寫,(公司, 財團法人)

      IncIncorporation的縮寫,(結合, 合并, 形成法人組織, 組成公司(或社團)

      LLCLimited Liability Company 的縮寫,叫做有限責任公司

      LLP Limited Liability Partnership的縮寫,叫做有限責任合伙公司

      法定公司Corporation (INC)

      定義Definition:是一個州政府注冊組織最完善的獨立法人。商業行為明文制限于公司法。有C-CorporationS-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 –根據收入需付聯邦及州稅。當利潤交給股東,股東申報個人稅時再次需付收入稅。雙重克稅為其最大缺點。

      C-corporation 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,只要申報收入付個人稅即可。

      S-corporation has 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需另符合下列幾項條件:

      S-corporation owners (shareholders) must meet the following criteria:

      擁有人(股東)少于100Number fewer than 100

      擁有人(股東)不可是非永久居民外國人Cannot be non-resident aliens

      擁有人(股東)不可是其他法定公司、有限責任公司、合伙公司或信托Cannot be C corporations, other S corporations, limited liability companies (LLCs), partnerships or certain trusts.

      優點Advantages:

      擁有人只需對已投資之股票負責。公司存在不受任何擁有人之死亡或股票轉讓所影響。除公司章程另注,法定公司享有永久存在之特性。因是一個獨立法人,有限合伙公司可擁有財產、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Disadvantages:繁雜記錄保持,嚴格規定,雙重付稅。

      Extensive record keeping, close regulation, and double taxations.

       

      美國有限責任公司Limited Liability Company (LLC)

      定義Definition:是一個獨立法人,介于合伙公司和法定公司,擁有法定公司的有限責任,和個人或合伙公司的稅法。有限責任公司的擁有人稱為成員。

      A separate legal entity, the LLC is ahybrid between a partnership and a corporation, combining the limited liability advantage of a corporation with the tax status of a sole proprietor or partnership. Owners of the LLC are called members.

      優點Advantages:

      如同合伙公司,有限責任公司有營運協議。有限責任公司可由一位或更多成員組成。

      Similar to the partnership entities, the LLC is governed by an operating agreement.The LLC may be formed by one or more members.

      因是一個獨立法人,美國有限合伙公司可擁有財產、告人、或被告。

      As a separate legal entity, LLC’s may own property, sue, and be sued in LLC’s name.

      由有限責任公司成員所選出之管理人可以是個人或其他法人。

      Managers of an LLC as elected by the members may be in the form of a person or other entity.

      除公司結構程另注,有限責任公司享有法定公司永久存在之特性。

      Unless otherwise specified by the Articles of Organization, LLC’s enjoy perpetual continuity similarly as in a corporation.

      缺點Disadvantages:

      因是一個獨立法人,有限責任公司比一般合伙公司或個人公司需更多法律文件。

      Since a LLC is a legal entity, the formation of a LLC requires more legal documentation than in a general partnership or sole proprietorship

       

      美國有限責任合伙公司Limited Liability Partnership (LLP)

      定義Definition:是一個獨立法人,可保護所有一般合伙人。通常適用于專業人士。與LLC法律責任相似,但又像合伙公司一樣不需直接付公司稅。

      A separate legal entity, an LLP provides liability protection for all general partners as well as management rights in the business. Most commonly used in professional practices, an LLP offers, in most cases, the same limited liability enjoyed by a corporation, but at the same time it is a flow-through entity.

       

      優點Advantages:

      一個獨立法人,且有限合伙人對所投資金額負責,不需負其他責任。每個合伙人所得之公司利潤可直接申報個人稅。

      LLP’s provide a legal structure to the establishment of the business. From a capital investment standpoint, limited partners are shielded from the liability in that their liability is dependent upon the amount of capital invested. In addition, dividends distributed to all partners are reported on the partners’ personal income tax return.

      有限責任合伙公司協議不需注明到期日期。

      As in any partnership, a LLP must draft a partnership agreement, which governs how the business is operated. There is no requirement to set a termination date of the partnership agreement.

      因是一個獨立法人,有限合伙公司可擁有財產、告人、或被告。

      As a separate legal entity, LLP’s may own property, sue, and be sued in LLP’s name.

      缺點Disadvantages:

      因是一個獨立法人,有限責任合伙公司比一般合伙公司需更多法律文件。

      Since a LLP is a legal entity, the formation of a LLP requires more legal documentation than in a general partnership.


      公司隨擁有任何一合伙人離開而自動結束。

      If a LLP drops or loses a partner, the

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