Understanding the Different Types of Business Organizations: An Overview

免责声明: The information in this blog post is for educational purposes only. 这篇博客文章不是法律或税务建议，也不是法律或税务建议. 读者应咨询律师和税务专业人士之前形成的任何商业实体，而任何商业实体的运作.

介绍

这篇博文提供了对小企业可用的主要商业组织类型的简要概述. 该概述并不打算全面，也没有考虑到每一种类型的商业组织, nor does this post comprehensively address the types of organizations listed. 作者着重于所得税的考虑，责任问题，以及企业继承的便利性. Note that each state has different rules and requirements. Different state income tax consequences may result in different states. 这篇博文仅仅是讨论组织你的业务的不同选择的开始.

个人独资

独资企业是指一个人自己拥有一个非法人企业. No formal steps are required to start a sole proprietorship, the person merely begins to operate the business. Income of a sole proprietorship is taxed at the individual level. 独资经营者对企业的所有负债和债务承担个人责任，独资经营者的所有个人资产均受企业负债和债务的约束. An interest in a sole proprietorship may not be transferred to the next generation, although the physical assets can be transferred. Business succession is difficult, if not impossible. Twelve percent of businesses in the United States are sole proprietorships.

伙伴关系

合伙关系是指两个或两个以上的人从事贸易或商业活动的关系. 每个人都捐钱, 财产, 劳动或技能, and shares in the profits and losses of the business. No written, or even oral, agreement is required to form a partnership. 如果当事人的行为表明存在合伙关系，法律就意味着存在合伙关系. Only 2% of businesses in the United States are organized as partnerships.

就所得税而言, 合伙企业的收入或损失“传递”给所有者，只在个人层面征税. 例如, 如果A和B各占一半, and the partnership earns a profit of $100,今年是1000万, A显示50美元,000 on her income tax return and B will show $50,他的所得税申报单上有1000英镑. 合伙企业不单独纳税.

有限责任合伙企业是一种普通合伙企业，每个合伙人对合伙企业的债务承担有限的个人责任. Partners are not liable for negligent or intentional actions of the other partners, but are potentially liable for contractual debts depending on the state.

公司

A corporation is a legal entity that is separate and distinct from its owners. 公司是根据州规定成立的，正式注册，并有一个单独的纳税人ID号. Income of the corporation is taxed at the corporate level. If any income is distributed to shareholders, that income is taxed again at the individual level, 造成“双重征税”.“然而, 公司所有权形式的一个好处是，如果公司遵循公司的手续，股东对公司的负债和债务不承担责任. Corporate formalities include a separate bank account, 股东和公司的资金不得与个人资金混用, the board of directors manages the business, and the directors and members hold regular meetings with notice and minutes. The corporation must follow state law and corporate bylaws. If corporate formalities are not followed, 法院可以“揭开公司的面纱”，要求股东对公司的责任承担个人责任.

典型的公司被称为“C公司”，因为它是根据《体育彩票外围平台》的C分章组织的. Many small businesses are organized as “S 公司s”, referring to Subchapter S of the Internal Revenue Code. S公司是为小型企业设计的，对股东的数量和规模都有限制. S 公司s seek to provide the limited 责任 of a C 公司, but the single level taxation of a partnership. 关于 1/3 of business in the United States are organized as S 公司s, 大约19%是C类公司.

Given the two levels of taxation of a C 公司, the C 公司 should not own real estate or other appreciating assets. If appreciated assets are sold by the C 公司, 在分配收益时，将支付两级税——一种是公司税，另一种是个人税. S公司避免了这个问题, so real estate may be held in a S 公司, 但在股东去世后，必须谨慎行事，以确保同一水平的税收.

Business succession is relatively easy with a corporation. An owner can convey shares of stock during life or at death. 有表决权和无表决权的股票可以在农场继承人和非农场继承人之间进行划分.

有限责任公司

有限责任公司(LLC)是一种将有限责任公司与合伙企业的流通税特征相结合的商业组织. 有限责任公司的成员(所有者)对公司的债务和负债不承担个人责任, so long as the business formalities are followed. 然而，利润和损失会转嫁给会员，因此只在个人层面征税.

有限责任公司在20世纪90年代得以完善S公司有限责任和单一税收水平的承诺. Real estate and appreciating assets may safely be held in an LLC. 有限责任公司越来越受欢迎，35%的美国企业组织为有限责任公司.

事实证明，与公司类似，有限责任公司的业务继承相对容易. Ownership “units” can be transferred during lifetime and at death. 除了, 有的所有制单位可以对企业经营进行表决，有的不可以, enabling a division between off-farm heirs and on-farm heirs.

偶然的伙伴关系

伙伴关系s do not require written agreements, or even oral agreements. 如果两个或更多的人表现得像伙伴, the law will imply a partnership with all of the liabilities. 例如, if two operators decide to purchase inputs together, 一起推销产品, 或者为彼此工作, the arrangement begins to resemble a partnership. If an accident occurs, a court may rule that all “partners” are personally liable.

与他人合作的经营者应考虑签订书面协议以澄清关系. 除了, 各方应向责任保险公司确认意外事故在保险单范围内.

魔术有限责任公司

The popularity of LLCs has led to a mythology surrounding the form of organization. Many seem to believe that creating an LLC cures any business woes. LLC是一种工具，不应该因为你的邻居有一个或者它很酷而被使用. Discuss your goals with your business advisors, including your attorney. An LLC may well be a good tool to further your goals, but other tools are available. An LLC does not make you a better manager, make your business more profitable or protect you from creditors.

有限责任说明

The limited 责任 offered by corporations and LLCs is very limited. First, any assets in the business are subject to liabilities. 第二个, lenders will require personal guarantees of owners for many loans, 取决于抵押品的价值. 最后, 如果没有遵循商务手续, 法院将超越企业实体，对业主施加个人责任.

保护企业免于承担责任的最佳方法是参与确保操作安全的实践. 此外，每个企业都应该有责任保险，业主被称为共同保险人. 向你的保险代理人咨询，确保你的活动在保险范围之内.

商业协议

不管你使用什么商业实体, business agreements tailor the legal arrangements to meet the family goals. Never accept a boilerplate operating agreement or business organization. 与你的律师讨论你的目标，并达成商业协议来实现这些目标. 协议可以解决5个D——死亡、残疾、离婚、灾难和分歧. The types of agreements include buy-sell arrangements, 优先购买权, and limits on who may own an interest in the business. The latter agreement can ensure the business remains in the family.

结论

A variety of different business organizations exist. When considering which business organization best fits your goals, 考虑所得税, 责任, 商业继承, 除其他因素外. No matter what type of organization you choose, make sure that you craft business agreements to achieve your goals, 确保你有足够的责任保险来保护你的资产. 最后, work with your attorney, tax advisor and others to make the right choices.

作者

杰西·J. 理查森,小. 是西弗吉尼亚大学法学院土地利用和可持续发展法律诊所的法学教授和首席土地使用律师.