美國公司的類型及稅務重點

在開美國公司之前，選擇合適的公司組織型態與了解基本的稅務義務至關重要。不同組織形式影響您的責任、稅負與未來財稅規劃。以下整理最常見的公司型態與其稅務差異，幫助您快速掌握核心觀念。

美國常見公司型態比較

1. 獨資經營（Sole Proprietorship）

由個人獨自經營。無獨立法律身分，營收視為個人收入直接申報。

1. 合夥公司（Partnership）

由兩人以上共同經營，盈利與責任共同分擔，各合夥人需依其分配比例在個人稅表申報收入。

1. LLC（Limited Liability Company，有限責任公司）

結合法人與合夥的彈性；保護成員個人資產不受公司債務追索，成員可以是個人、公司、其它 LLC 或外國實體。

1. 股份公司（Corporation）

是一個獨立法律實體，股東個人負責限於其投資額，公司和股東分別報稅；結構適合較正式或規模較大的企業。

 各公司型態的稅務重點

1️⃣ 獨資 & 合夥

• 不直接繳公司所得稅。
• 營收或虧損會“穿透”至個人報稅表，由個人按所得稅率繳稅。
• 合夥需填報 Form 1065 並發出 K-1 給合夥人。

2️⃣ LLC

• 預設為穿透式課稅，穿透式下 LLC 本身不繳聯邦公司稅，但成員要在個人報稅表申報收入或虧損。

3️⃣ Corporation

1. C Corporation (C Corp)

• 公司本身需依公司稅率申報並繳納公司所得稅。
• 配發股利時股東還需再就股利繳交個人稅（形成雙層課稅）。

1. S Corporation (S Corp)

• 不在公司層級繳聯邦公司所得稅，而是穿透到股東個人報稅表。
• 必須發放合理薪資並繳納薪資稅；薪資外的分紅部分免自僱稅。

美國註冊會計師 羅霞 提醒您，開立美國公司前，請諮詢具美國稅務經驗的專業美國註冊會計師或稅務顧問，根據你的實際營運狀況量身評估最合適的結構。

如果有其他疑問或者需要更多的幫助，

歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600 
或者 E-mail: ustaxproservice@gmail.com 
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)

Before starting a company in the United States, it is crucial to choose the appropriate type of business entity and understand the basic tax obligations. Different organizational forms affect your liability, tax burden, and future financial and tax planning. The following summarizes the most common company types and their tax differences to help you quickly grasp the core concepts.

🧾 Comparison of Common U.S. Company Types

1. Sole Proprietorship
   Operated individually by one person. It has no separate legal identity, and revenue is considered personal income and reported directly.
2. Partnership
   Operated by two or more people, with profits and liabilities shared jointly. Each partner must report income on their personal tax return according to their share.
3. LLC (Limited Liability Company)
   Combines the flexibility of a partnership with the liability protection of a corporation; protects members’ personal assets from company debts. Members can be individuals, corporations, other LLCs, or foreign entities.
4. Corporation
   A separate legal entity; shareholders’ liability is limited to their investment. The company and shareholders file taxes separately. This structure is suitable for more formal or larger-scale businesses.

🧾 Key Tax Points for Each Company Type

1️⃣ Sole Proprietorship & Partnership (Pass-Through)
• Do not pay corporate income tax directly.
• Revenue or losses “pass through” to personal tax returns, taxed at individual income tax rates.
• Partnerships must file Form 1065 and issue K-1s to partners.

2️⃣ LLC
• Default is pass-through taxation. Under pass-through, the LLC itself does not pay federal corporate tax, but members must report income or losses on their personal tax returns.

3️⃣ Corporation
1. C Corporation (C Corp)
• The company itself must file and pay corporate income tax.
• Shareholders must also pay personal tax on dividends (resulting in double taxation).

USCPA Luo Xia reminds you that before establishing a company in the United States, please consult a professional accountant (CPA) or tax advisor with U.S. tax experience to evaluate and tailor the most suitable structure based on your actual business operations.

If you have any questions or need further help,

please contact us at the USCPA Luo Xia +886 980919600

or Email: ustaxproservice@gmail.com 

Also welcome to visit our website: https://www.ustaxproservice.com 

(USTAX Service LLC)