2024年5月15日发(作者：宽带测速在线)

[转]LLC,LLP,Inc,Corp 区别

话题：公司 法人 有限责任

LLC，LLP，Inc，CorpCorp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).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

thoselisted 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.

Doubletaxation 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 taxon 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.优点

Advantages:拥有人只需对已投资之股票负责。公司存在不受

任何拥有人之死亡或股票转让所影响。除公司章程另注，法

定公司享有永久存在之特性。因是一个独立法人，有限合伙

公司可拥有财产、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

ofshares 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.缺点

Disadvantages:繁杂记录保持，严格规定，双重付税。Extensive

record keeping, close regulation, and double taxations.有限责任

公司Limited Liability Company (LLC)定义Definition:是一个

独立法人，介于合伙公司和法定公司，拥有法定公司的有限

责任，和个人或合伙公司的税法。有限责任公司的拥有人称

为成员。 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 orpartnership. Owners of the LLC are called members.

优点Advantages:如同合伙公司，有限责任公司有营运协议。

有限责任公司可由一位或更多成员组成。Similar to the

partnership entities, the LLC is governed by an operating

LLC may be formed by one or more members.因

是一个独立法人，有限合伙公司可拥有财产、告人、或被告。

As a separate legal entity, LLC’s may own property, sue, and be

sued in LLC’s name.由有限责任公司成员所选出之管理人可

以是个人或其他法人。Managers of an LLC as elected by the

members may be in the form of a person or other entity.除公司

结构程另注，有限责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.

缺点Disadvantages:因是一个独立法人，有限责任公司比一般

合伙公司或个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有限责任合伙公司Limited Liability Partnership

(LLP)定义Definition:是一个独立法人，可保护所有一般合伙

人。通常适用于专业人士。与LLC法律责任相似，但又像合

伙公司一样不需直接付公司税。A separate legal entity, an LLP

provides liability protection for all general partners as well as

management rights in the business. Most commonly used

inprofessional 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.优点Advantages:一个独立法人，且有

限合伙人对所投资金额负责，不需负其他责任。每个合伙人

所得之公司利润可直接申报个人税。LLP’s provide a legal

structure to the establishment of the business. From a capital

investment standpoint, limited partners are shielded from the

liabilityin 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.有限责

任合伙公司协议不需注明到期日期。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

terminationdate of the partnership agreement.因是一个独立法

人，有限合伙公司可拥有财产、告人、或被告。As a separate

legal entity, LLP’s may own property, sue, and be sued in LLP’

s name.缺点Disadvantages:因是一个独立法人，有限责任合伙

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.公司随拥有任何一

合伙人离开而自动结束。If a LLP drops or loses a partner, the

business is automatically deemed dissolved.