個人公司Sole Proprietorship

定義Definition:
個人公司只有一個擁有人。此擁有人擔負所有公司責任，包括資產與負債。報稅以公司收入作為個人收入。大多數小公司是個人公司，因為最簡單而且擁有人對公司有完全的主權。
A sole proprietorship by definition means "one owner". The owner assumes all responsibilities for the business, including assets and liabilities. Business income is taxed as personal income. Most small businesses operate as sole proprietorships, this being the simplest form of organization and allowing the single owner to have sole control and responsibility.


優點Advantages:
需要較少文件，較少法律限制，擁有人得到所有利润，並且較容易結束營業。通常個人公司不需向國稅局另外申請雇主稅號除非有聘用雇員。
Some advantages of the sole proprietorship are less paperwork, minimal legal restrictions, owner retention of all profits, and ease in discontinuing the business. In most cases, a sole proprietorship is not required to obtain an Employer Identification Number (EIN) from the Internal Revenue Services unless it has employees.

不需另外報稅，可直接合報至個人稅中。There is no need to file a separate income tax return for the proprietorship because the activity is reported on the owner's federal and individual income tax returns.


缺點Disadvantages:
需擔負所有公司責任，包括資產與負債。增資能力有限。且公司隨擁有人去世而結束。Disadvantages include unlimited personal liability for all debts and liabilities of the business, limited ability to raise capital, and termination of the business upon the owner's death.


商號名稱Trade Name (DBA/FICTITIOUS Business Name)
個人或個人公司可申請另外的商號名稱，用於從事該公司商業運作活動時對外的名義
An Individual or a Sole Proprietorship can get a DBA as a name to conduct its business activity to public.