S Corporation的优势和缺点

S CORP 其实是C CORP 的变种,如果想要成为S CORP 必须先要成为C CORP 然后再转 S CORP,在税务上S CORP 是C CORP 和 LLC之间

优点

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1 股份买卖时非常方便,令客户更有信心

2这种公司可以保护股东的个人资产不会受牵连,但是某些行为仍然受法律管制,比如个人消费用在公司上

3由于股份可以随时买卖,公司理论上可以无限期存在,不会因为创始人的去世而解体

4 最大的好处没有双重税务,原因它是pass through entity, 它不需要给联邦税和大部分的州税(除纽约市外)

5 股东收入种类比较多,公司发布利润方法比较多,有些需要缴税有些不需要缴税,各有优点和缺点,视乎公司的策略和方向

例如股东出工資和分紅需要缴税 , distribution就不需要缴税

6.公司亏损可以作为个人税单减免项目

缺点:

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1 不是任何人士或公司可以参与,只有特定的人,遗产,信托和免税机构可以参与投资

2.外国人士没有绿卡和身份不可以参与投资

3.股票只可以有一类,不可以像C Corp一样分开好几种类型的股票

4.股东人数不可超过100人

5.公司分红要配合股东持股权,不像LLC 可以自由分布

6.税局对S CORP 的利润分配比较谨慎和敏感,所以公司需要支付合理的工资和预缴合理的工人税

7.假如有超过2%股份的股东同有出工資,公司给予的所有福利将会成为股东的收入

8.公司季度日期没有选择(一月到十二月为一年)

15 thoughts on “S Corporation的优势和缺点”

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