的一个主要决策时需要you set up your business is what type of entity makes the most sense for your mission.
尽管C公司和非营利组织具有相当不言而喻，但许多小型企业主仍然犹豫要明确区分什么liabilit有限y company和S公司.
Each one presents its own unique set of benefits and drawbacks, though the differences may have eluded you thus far. We’re pitting these two business structures against each other to help you decide which best fits your company.S Corp vs. LLC: place your bets.
What is an LLC?
As the name indicates, LLCs are best known for the limited liability protection that they provide to businesses. More specifically, an LLC structure allows a business owner to separate their personal assets from the business itself, and as a result, their company’s assets and/or debts cannot impact their personal finances.
由于这种区别 - 以及其传递税收，就像独资经营一样，有限责任公司是最受欢迎的企业之一，尤其是对于小型企业或刚起步的企业。
Of course, that doesn’t mean an LLC is automatically the best option for your business. You’ll need to do some digging to be certain. For instance, companies looking to raise investment funds would be better served with something more robust, and businesses in finance and other industries may be prohibited from registering as an LLC in their area.
但是，小型企业主可以享受大型公司的关键好处，而不会过度复杂化财务。随着越来越多的企业家弹出，LLC正在迅速巩固其作为新兴专业人员的首选业务实体的地位。
The Benefits of an LLC
- Liability:我们已经介绍了LLC的有限责任保护如何与其有用性不可或缺。毕竟，它的名字就在那里！但是，我们不能夸大您的业务和个人资产分离的价值。
- Taxation:Whenever you start a new business, there’s always the matter of taxes. In the case of an LLC, your company wouldn’t be responsible for its own taxes. Rather, it is taxed as part of your personal income. You can even choose what entity it is taxed as.
- 所有权：尽管其他业务实体必须面临可能禁止外国或公司实体成为您公司成员的所有权限制，但LLC没有任何此类限制。
- 利润分布：就像所有权一样，这是LLCS享有更多自由的另一个领域。在这种情况下，即使您认为合适的利润份额可能与所有权的百分比不同，但您认为合适。
- 遵守：除了责任保护外，对有限责任公司的最大吸引力可能是该业务实体以最少的努力遵守法规。与公司不同，您可以控制会议和文件。
The Limitations of an LLC
- Taxation:No, you’re not seeing double. Just as pass-through taxation is an asset, it can also create problems when it comes to your self-employment taxes. You might wind up with higher taxes as a result of this structure, in addition to federal inclusion costs.
- 保持记录中：While limited liability protection goes a long way toward simplifying your finances, you do have to devote a bit more time to ensure you document your personal finances independent from your business.
- 银行业：Likewise, you’ll want to use separate credit cards and checking accounts for your business and personal assets. This will reinforce the distinction between the two and make it that much easier to retain your liability protection.
- 终止：尽管公司不管可能出发的股东如何，但有限责任公司将终止并消失，如果成员退出该组织。在建立团队时，请记住这一点。
什么是S公司？
Like the LLC, an S Corp is a pass-through business entity, but it offers a distinct set of advantages from the LLC. For instance, S Corp stock is easily transferable, unlike LLC ownership, and an S Corp may actually reduce liability on your self-employment taxes (as discussed above, that can be dicey for LLCs).
随着您公司的发展，这对于您公司的未来可能是无价的。实际上，通过减轻困扰传统公司结构的双重税收来激发更多小型企业的创造，以激发更多的小型企业的创造。
获得S Corp的资格也比LLC更棘手，有一些IRS要求满足。首先，您的公司必须位于美国。您也不得违反有限的所有权规则（以下更多内容），并且您的总股东总数不超过100个股东和一类股票。最后，与LLC一样，某些类型的公司（例如金融和保险公司）可能没有资格注册为S Corp.
S Corp的好处
- Limited liability:Keeping your personal and business assets separate is still very much a priority for owners of an S Corp. Shareholders are not personally liable for company finances, and personal assets cannot be sought after by creditors.
- Taxation:Everything we said above regarding taxation still applies. Except for capital gains and passive income, your S Corp would be exempt from federal income tax. The pass-through nature prevents you from facing that dreaded double taxation.
- 收入：为了与税收主题保持一致，S军团保留了表征收入多种不同方式的能力。您可以选择向自己支付薪水和/或股息，该策略可以完全减少自雇税责任。
- Ownership transfer:As mentioned above, you can transfer shares of your S Corp much easier than in most other business entities. You can even shift ownership without significant tax consequences or early termination of the business and remain compliant.
S公司的局限性
- 所有权：Although ownership can be transferred with ease, you must meet a number of different requirements when it comes to the actual ownership structure. We’ve touched on this briefly, but it’s vital that you bear this in mind and how it may hinder your future growth.
- Wages and dividends:The ability to designate income as wages/dividends is certainly useful, but it could also draw the ire of the IRS if abused. If your activity is deemed inaccurate, you might be asked to recharacterize your income and pay higher taxes.
- Tax qualification:如果您在将您的业务作为S Corp犯下任何错误时犯了任何错误，那么您可能会面临失去公司S Corp身份的灾难性命运。考虑到特定限制的数量，这比您想象的要容易。
判决
尽管有限责任公司可能是大多数小型企业的最佳选择，但您可能会发现自己在S Corp更适合的情况下。
与往常一样，在做出最终决定之前，您需要花一些时间和考虑。但是，一旦准备好注册公司，Incfile绝对可以提供帮助。
We aim to aid small business owners like you in getting started with their latest ventures, including incorporation and all that it entails. You don’t have to do it alone, not when our extensive资源专家协助可以使前进的道路变得更加容易。有关我们如何提供帮助的更多信息，请访问我们的网站和get started today!
