法定公司Corporation (INC)

定義Definition:
是一個州政府註冊組織最完善的獨立法人。商業行為明文制限於公司法。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 – 根據收入需付聯邦及州稅。當利潤交給股東，股東申報個人稅時再次需付收入稅。雙重克稅為其最大缺點。
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，只要申報收入付個人稅即可。
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 需另符合下列幾項條件:
S corporation owners (shareholders) must meet the following criteria:
擁有人（股東）少於100人Number fewer than 100
擁有人（股東）不可是非永久居民外國人Cannot be non-resident aliens
擁有人（股東）不可是其他法定公司、有限責任公司、合夥公司或信託Cannot be C corporations, other S corporations, limited liability companies (LLCs), partnerships or certain trusts.

優點Advantages:
擁有人只需對已投資之股票負責。公司存在不受任何擁有人之死亡或股票轉讓所影響。除公司章程另註，法定公司享有永久存在之特性。因是一個獨立法人，有限合夥公司可擁有財產、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Disadvantages: 繁雜記錄保持，嚴格規定，雙重付稅。
Extensive record keeping, close regulation, and double taxations