How to Start a Business in the US – 在美國創業
創業之初，您必須決定要成立哪一種類形式的企業。您的企業類型決定了您申報所得稅時必須使用的稅表。最常見的企業類型是獨資經營（Sole Proprietorship), 合夥公司（Partnership）, 股份公司 (Corporation）和小型企業股份公司（S Corporation) 。有限責任公司（LLC）是州法
允許的 較新的企業結構。選擇採用何種企業結構時應考慮其中涉及的法律與稅務。
獨資經營業主（Sole Proprietorships）
合夥公司（Partnerships）
股份公司（Corporations）
小型企業股份公司（S Corporations）
有限責任公司（Limited Liability Company，簡稱LLC）
When beginning a business, you must decide what form of business entity to establish. Your form of business determines which income tax return form you have to file. The most common forms of business are the sole proprietorship, partnership, corporation, and S corporation. A Limited Liability Company (LLC) is a relatively new business structure allowed by state statute. Legal and tax considerations enter into selecting a business structure.
獨資經營業主（Sole Proprietorships）
獨資經營業主是指個人獨自擁有一個非股份公司的企業。 但是，如果您是一個國內有限責任公司
（LLC）的唯一成員並選擇將該LLC視為一個股份公司，您就不是獨資經營業主。
A sole proprietor is someone who owns an unincorporated business by himself or herself. However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation.
合夥公司（Partnerships）
合夥公司是指由兩人或兩人以上共同經營一項生意或業務的合夥關係。合夥的每一個人均投注自己的
金錢、財產、勞力或技術，期望分享與分擔合夥的盈利和虧損。
合夥公司必須每年申報稅務資料表，來向國稅局報告公司營運收入、支出、獲利、虧損等等。 但合夥
公司不需繳所得稅，而是將所有的利潤或虧損｢分攤給｣各合夥人。 每位合夥人將自己分得的收入或虧
損計入並申報在個人的所得稅表上。
A partnership is the relationship existing between two or more persons who join to carry on a trade or business. Each person contributes money, property, labor or skill, and expects to share in the profits and losses of the business.
A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax. Instead, it “passes through” any profits or losses to its partners. Each partner includes his or her share of the partnership’s income or loss on his or her tax return.
Partners are not employees and should not be issued a Form W-2. The partnership must furnish copies of Schedule K-1 (Form 1065) to the partners by the date Form 1065 is required to be filed, including extensions.
股份公司（Corporations）
在成立股份公司時，股東們會投入金錢、財產，或倆樣一起以換取公司的股份。在計算應該納稅的收
入時，股份公司可扣除的支出通常和獨資經營企業相同。股份公司還可申報特別扣除項目。就聯邦所
得稅而言，股份公司被視為單獨的納稅單位。股份公司經營業務，獲得利潤或虧損，繳納稅金並將盈
利分配給股東。
當股份公司獲利時，公司會被課稅，在盈利以股息發給股東時，股東會被課稅。這就造成雙重課稅
（double tax)。股份公司不會因發給股東們股息而獲得稅務減免。股東們也無法在各自的稅表上扣除 股份公司的任何虧損。
In forming a corporation, prospective shareholders exchange money, property, or both, for the corporation’s capital stock. A corporation generally takes the same deductions as a sole proprietorship to figure its taxable income. A corporation can also take special deductions. For federal income tax purposes, a C corporation is recognized as a separate taxpaying entity. A corporation conducts business, realizes net income or loss, pays taxes and distributes profits to shareholders.
The profit of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders when distributed as dividends. This creates a double tax. The corporation does not get a tax deduction when it distributes dividends to shareholders. Shareholders cannot deduct any loss of the corporation.
有限責任公司（Limited Liability Company，簡稱LLC）
有限責任公司（LLC）是州法允許的一種企業結構。LLC是很受歡迎的公司類型，因為它類似股份公
司，公司擁有人對LLC的債務和行為只需負擔有限的個人責任。LLC的其它特點與合夥公司類似，在管理上有較大的彈性，同時也能享有稅務分攤給擁有人的好處。
LLC的擁有人被稱為｢成員｣。由於大多數的州均未對LLC的擁有權設限，因此其成員可以是個人、股份公司、其它LLC或是外地的單位。成員數目沒有上限。大多數的州也允許只有一個擁有人的｢單一成
員｣的有限責任公司（Single member LLC）。
通常有些類型的行業不能是LLC型的公司，像是銀行和保險公司。詳情請查詢您所在州的相關規定和
聯邦稅務規定。對於外地有限責任公司（foreign LLC）有特別的規定。
課稅體分類 (Classifications) 聯邦政府不將LLC視為一種聯邦稅的課稅體。LLC的企業必須以股份公司、合夥公司或獨資經營的單位來申報稅務。LLC若未能自動歸類為股份公司，可填報8832表來選擇自己的課稅體類別。至少包含兩名成員的企業可選擇被歸類為股份公司或合夥公司的課稅類型。單一成員的企業可選擇被歸類為股份公司的課稅類型，或者選擇不考量它是一個與擁有人分開的單位，也就是一個｢不被考慮的單位｣。
Limited Liability Company (LLC) is a business structure allowed by state statute. Each state may use different regulations, and you should check with your state if you are interested in starting a Limited Liability Company.
Owners of an LLC are called members. Most states do not restrict ownership, and so members may include individuals, corporations, other LLCs and foreign entities. There is no maximum number of members. Most states also permit “single-member” LLCs, those having only one owner.
A few types of businesses generally cannot be LLCs, such as banks and insurance companies. Check your state’s requirements and the federal tax regulations for further information. There are special rules for foreign LLCs.
Source and copyright: Internal Revenue Service
聯邦政府參考資料
Non-profit Organizations