INC -格兰德外贸百科

 Inc是Incorporation的缩写，（结合, 合并, 形成法人组织, 组成公司或社团)

根据英国法律，有限责任公司名称后必须明确标识Limited.因此大部分的公司名称就变为了XXX Company Limited.而在美国则没有此规定。美国企业名称后常见的Inc.代表Incorporated，也就是“已经履行了法人注册手续”的意思。而Corporation则侧重于“具有法人资格的组织”这层意思。美国各个州的法律不同，但大多数采用的是Revised Model Business Corporation Act所规定的有限责任公司名称后四选一：

- Corporation/Corp.

- Incorporated/Inc.

- Company/Co.

- Limited/Ltd.

部分美国企业采用Corp或Inc作为后缀。因此，无论是Co.Ltd还是Inc/Corp都代表具有法人资格（已经注册登记了的）有限责任公司。只是根据各国法律不同，以及企业代表的个人喜好而选择了不同的名称。

法定公司Corporation (INC)   

定义Definition: 

是一个州政府注册组织最完善的独立法人。商业行为明文制限于公司法。有C-Corporation和S-Corporation两种。 

This state chartered organization acts as a separate legal entity and is the most structured business entity. Business activities are restricted to those listed in the corporate charter. Corporations may elect to file as a C-Corporation or S-Corporation. 

C-corporation –根据收入需付联邦及州税。当利润交给股东，股东申报个人税时再次需付收入税。双重克税为其最大缺点。 

pays federal and state income taxes on earnings. When the earnings are distributed to the shareholders as dividends, the earnings are taxed again. Double taxation is a big drawback of C-corporations. 

S-corporation -法律特色如同C-Corporation，但不需直接付税，只要申报收入付个人税即可。 

have the same legal attributes as the C-corporation, however, the corporation does not pay income taxes on earnings, rather, the shareholder pays income tax on dividends on their personal income tax return. 

S corporation需另符合下列几项条件: 

S corporation owners (shareholders) must meet the following criteria: 

拥有人（股东）少于100人Number fewer than 100 

拥有人（股东）不可是非永久居民外国人Cannot be non-resident aliens 

拥有人（股东）不可是其他法定公司、有限责任公司、合伙公司或信托Cannot be C corporations, other S corporations, limited liability companies (LLCs),partnerships or certain trusts. 

优点Advantages: 

拥有人只需对已投资之股票负责。公司存在不受任何拥有人之死亡或股票转让所影响。除公司章程另注，法定公司享有永久存在之特性。因是一个独立法人，有限合伙公司可拥有财产、告人、或被告。 

Liability is limited to the amount owners have paid into their share of stock, and the corporation's continuity is unaffected by the death or transfer of shares by any of the owners. Corporations have perpetual continuity unless otherwise specified in Certificate of Incorporation. As a separate legal entity, corporations may own property, sue, and be sued in corporate name. 

缺点Disadvantages:繁杂记录保持，严格规定，双重付税。 

Extensive record keeping, close regulation, and double taxations.