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여러 해외정보들 중에서 일반인과 기업이 필요로 하는 국제법 관련 정보를 신속하게 제공하는 것이 저희의 목적입니다.
본 자료는 국제법률연구원 International Legal Research Institute이 조사하여 제공합니다.
2018년 현재 미국에서 신규사업을 위한 법인 설립시 설립회사 형태별 LLC, Inc, S corporation, C Corporation 특성 비교.
When you're starting a new business, you want to determine the business structure that's right for you. What's the difference between a limited liability company (LLC) and a corporation (Inc.)? And how is a S corporation different from an C corporation? Use these charts to help decide what business type is best for your needs.
LLC(Limited Liability Company) vs.Inc(Corporation)
1, Limited Liability Company (LLC)
O Shields personal assets from business liability
O Requires separation of business and personal finances
O Allowable in all 50 states and the District of Columbia
O Highly flexible management structure
O Flexible tax reporting options
X Preferred by outside investors
X Preferred for IPO
X Recognized outside of the United States
2, Corporation (Inc)
O Shields personal assets from business liability
O Requires separation of business and personal finances
O Allowable in all 50 states and the District of Columbia
X Highly flexible management structure
X Flexible tax reporting options
O Preferred by outside investors
O Preferred for IPO
O Recognized outside of the United States
After you create a corporation or LLC, you also have the opportunity to decide how you'd like your business to be taxed.
Single owner LLCs can be taxed either as a sole proprietorship or a corporation.
LLCs with more than one owner can be taxed either as a partnership or a corporation. Income from LLCs treated as sole proprietorships or partnerships is reported directly on the owner’s individual tax returns.
New corporations, as well as LLCs considering corporate taxation can choose between filing taxes as a C corporation ("C corp") or an S corporation ("S corp").
1. S corp
is considered a "pass-through entity," which means the business itself isn't taxed. Instead, income is reported on the owners' personal tax returns.
2. C corporations
are not pass through entities. Income is taxed at the corporate level, and, if dividends are distributed, at the individual level as well.
C-corp or S-corp
Here's a comparison of some key characteristics of businesses that choose to be treated as C corps and S corps.
1. C Designation
O Owners pay personal income tax on profits
O Business must pay corporate income tax
X All business income/loss is passed through to owners each year.
X No more than 100 shareholders
X Shareholders must be U.S. citizens or resident aliens
2. S Designation
O Owners pay personal income tax on profits
X Business must pay corporate income tax
O All business income/loss is passed through to owners each year.
O No more than 100 shareholders
O Shareholders must be U.S. citizens or resident aliens
You don't have to decide about S corp status right away. You have 75 days after the formation of your business to file with the IRS.
Step-by-Step Guide on Starting Your Business. Easy as 1-2-3
1. Select the business structure that's right for you and fill out a simple questionnaire.
2. We'll assemble your documents and file them directly with your state.
3. You'll receive your completed paperwork by mail.
ㅁ Start a business without creating a corporation or LLC.
You don't need a corporation or LLC to go into business. Many business owners are in partnerships or are sole proprietors. But both a corporation and LLC canshield you from liability and may offer tax advantages.
ㅁ Main differences between an LLC and a sole proprietorship.
You don't need to file any paperwork with your state to create a sole proprietorship (though you may still need business permits and licenses to operate lawfully). But an LLC protects you from personal liability - a sole proprietorship doesn't.Also, LLCs provide more flexibility as you grow your business.
ㅁ Main differences between an LLC and an S corporation.
An LLC has more flexibility and fewer corporate formalities than an S corporation. S corporations are required to have annual meetings of shareholders and directors, while meetings of LLC member and/or managers are not required.. Also, LLCs can provide for a flexible management structure by members or managers, while corporations require management by a Board of Directors.
ㅁ Do I need a name or DBA for my business?
You only need a DBA ("doing business as")
if you are operating a sole proprietorship or partnership and you want to use a fictitious name for the business. You don't need a DBA for an LLC or a corporation unless you are using a name other than your LLC or corporate name while doing business.
ㅁ Do I need any other licenses or permits to start my business?
Depend on your business. Some cities, counties, and states require businesses to obtain licenses and permits to operate lawfully. We can help you figure out what you need.
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고도의 국제법 전문가 그룹
국제법률연구원 International Law Research Institute.
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