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
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：
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）
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