是一个独立法人，介于合伙公司和法定公司，拥有法定公司的有限责任，和个人或合伙公司的税法。有限责任公司的拥有人称为成员。 A separate legal entity, the LLC is a hybrid between a partnership and a corporation, combining the limited liability advantage of a corporation with the tax status of a sole proprietor or partnership. Owners of the LLC are called members.

优点Advantages:

如同合伙公司，有限责任公司有营运协议。有限责任公司可由一位或更多成员组成。

Similar to the partnership entities, the LLC is governed by an operating agreement.The LLC may be formed by one or more members.

因是一个独立法人，有限合伙公司可拥有财产、告人、或被告。

As a separate legal entity, LLC's may own property, sue, and be sued in LLC's name.

由有限责任公司成员所选出之管理人可以是个人或其他法人。

Managers of an LLC as elected by the members may be in the form of a person or other entity.

除公司结构程另注，有限责任公司享有法定公司永久存在之特性。

Unless otherwise specified by the Articles of Organization, LLC's enjoy perpetual continuity similarly as in a corporation.

缺点Disadvantages:

因是一个独立法人，有限责任公司比一般合伙公司或个人公司需更多法律文件。

Since a LLC is a legal entity, the formation of a LLC requires more legal documentation than in a general partnership or sole proprietorship