选择业务结构
根据美国.S. 人口普查 Bureau, there were over five million new business applications submitted in 2022 alone. All individuals pursuing the dream of exercising their entrepreneurial muscles will face the same question, “我应该采用哪种业务结构??”1
每种策略都有自己的优点和缺点. 让事情变得复杂一点, the 2017 税 Cuts and Jobs Act created several key changes that may benefit certain business structures. 例如, the new 法律 added a 20 percent deduction of qualified business income for certain pass-through entities. 然而，服务业(如.g., 健康, 法律, 专业服务)一般不包括在内, 除非收入低于364美元,联合申报200美元，182美元,其他过滤器为100. 这项规定将于2025年12月31日到期.2
This overview is not intended as tax or legal advice and may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 for specific information regarding the most appropriate business structure for your organization.
个人独资、合伙企业
这个结构是最简单的. 但它不会造成与所有者的分离. Income from the business is simply added to the individual’s personal tax return.3
优点: 易于设置和简单维护.
缺点: Owners are personally liable for the business’s financial obligations, 因此, 暴露个人财产(房子), 储蓄, 等.). It does not offer the prestige or sense of permanence of a corporation or LLC.
公司分红
c型公司是与其所有者独立的法律实体, 让融资变得更容易, 发行股票, 转让所有权. 它的生命是永恒的，在主人死后仍然存在.3
优点: There may be tax advantages, including more allowable business expenses. It protects owners from personal liability for the company’s financial obligations and may lend a measure of prestige and permanence.
缺点: 更昂贵的设置, the paperwork and formality are greater than for a sole proprietorship or LLC. 收入可能被征税两次, once at the corporate level and once when distributed to owners as dividend income.
s公司
在成立公司之后, an owner may elect an “s公司 Status” by 采用ing a resolution to that effect and submitting Form 2553 to the 国税局.3
s型公司像个人独资企业一样纳税.e., the company’s income will pass through to shareholders and be reported on their respective personal tax returns.
优点: S-corporations avoid the double taxation issue associated with C-corporations, 同时享受许多相同的税收优惠. Owners are shielded from personal liability for the company’s financial obligations. It provides the prestige of a corporation for small businesses.
缺点: S-corporations do not have all the tax-deductible expenses of a C-corporation. The cost of set up, the paperwork, and formality are greater than for a sole proprietorship or LLC. S-corporations have certain restrictions, including a "100 or fewer" shareholders requirement. 股东必须是.S. citizens, and the business cannot be owned by another business.
有限责任公司
An LLC is a hybrid between a corporation and a sole proprietorship, 易于管理, 直通税收, 以及公司的责任保护. Similar to a corporation, it is a separate legal entity, but there is no stock.3
优点: LLCs provide the protections of a corporation but are taxed similar to a sole proprietorship.
缺点: 通常比独资企业更昂贵, 有限责任公司需要更多的文书工作和正式的行为.
Remember, the choice of business structure is not an irreversible decision. You may amend your business structure to accommodate your changing needs and circumstances.
1. 人口普查.政府,2023
2. Investopedia.2023年2月24日
3. 国税局.政府,2023
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