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Corp是Corporation的縮寫(xiě)，（公司, 財(cái)團(tuán)法人）

Inc是Incorporation的縮寫(xiě)，（結(jié)合, 合并, 形成法人組織, 組成公司(或社團(tuán))

Co.Ltd.是Limited company的縮寫(xiě)，叫做有限責(zé)任公司

LLC是Limited Liability Company 的縮寫(xiě)，叫做有限責(zé)任公司

LLP 是Limited Liability Partnership的縮寫(xiě)，叫做有限責(zé)任合伙公司

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.

有限責(zé)任公司Limited Liability Company (LLC)
  
定義Definition:
是一個(gè)獨(dú)立法人，介于合伙公司和法定公司，擁有法定公司的有限責(zé)任，和個(gè)人或合伙公司的稅法。有限責(zé)任公司的擁有人稱(chēng)為成員。 A separate legal entity, the LLC is a

hybrid 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(yōu)點(diǎn)Advantages:

如同合伙公司，有限責(zé)任公司有營(yíng)運(yùn)協(xié)議。有限責(zé)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(gè)獨(dú)立法人，有限合伙公司可擁有財(cái)產(chǎn)、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(zé)任公司成員所選出之管理人可以是個(gè)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(jié)構(gòu)程另注，有限責(zé)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(diǎn)Disadvantages:

因是一個(gè)獨(dú)立法人，有限責(zé)任公司比一般合伙公司或個(gè)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


有限責(zé)任合伙公司Limited Liability Partnership (LLP)
  
定義Definition:
是一個(gè)獨(dú)立法人，可保護(hù)所有一般合伙人。通常適用于專(zhuān)業(yè)人士。與LLC法律責(zé)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(yōu)點(diǎn)Advantages:
一個(gè)獨(dú)立法人，且有限合伙人對(duì)所投資金額負(fù)責(zé)，不需負(fù)其他責(zé)任。每個(gè)合伙人所得之公司利潤(rùn)可直接申報(bào)個(gè)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(zé)任合伙公司協(xié)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(gè)獨(dú)立法人，有限合伙公司可擁有財(cái)產(chǎn)、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(diǎn)Disadvantages:

因是一個(gè)獨(dú)立法人，有限責(zé)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(kāi)而自動(dòng)結(jié)束。
If a LLP drops or loses a partner, the business is automatically deemed dissolved.