Comparison with S corporations
The terms "C corporation" and "S corporation" are used to distinguish corporations governed by Subchapter C of the Internal Revenue Code from those of governed by Subchapter S.
Because the non-tax aspects of C corporations and S corporations are identical,their operations are governed by the same rules fo state law.The operation of the two types of corporations,however,will be different in some cases because S corporations are usually owned by only a few individuals--maximum of 75 is allowed for qualification as an S corporation whereas a C corporation may have an unlimited number of owners.Thus,all publicly owned corporations are C corporations,whose day-to-day operational mode differs from that of a small,closely held company.
A C corporation (unlike an S corporation) is not restricted as to the types of eligible shareholders.Thus,the shareholders can include individuals,other corporations,trusts,partnerships,LLCs,and other quasi-entities.
In addition,the difference in the tax treatment of C corporations and S corporations may result in more formality in the operation of C corporations.The income of a C corporation is taxed,whereas the income of an S corporation (with a few exceptions) is not taxed under the Federal income tax laws.The income,or loss,is applied,Pro rata,to each shareholder and appears on their tax return as Schedule E income/(loss).
Unlike corporations treated as S corporations,a corporation may qualify as a C corporation without regard to any limit on the number of shareholders,foreign or domestic.The default rule is -- any corporation not properly filed as an S corporation will be treated as a C corporation for the tax purposes.
機(jī)譯：
與S公司的比較
術(shù)語(yǔ)“C類(lèi)公司”和“S公司”是用來(lái)區(qū)分由SubchapterS公司內(nèi)部收入碼C管轄,由SubchapterS公司從美國(guó)的公司治理
由于非C類(lèi)公司和S公司的稅務(wù)問(wèn)題是相同的,他們的行動(dòng)是受?chē)?guó)家法律對(duì)相同的規(guī)則.對(duì)公司的兩類(lèi)行動(dòng),但是,將不同的地方因?yàn)镾公司所擁有,通常只有少數(shù)人 - 75,最高情況下是作為一個(gè)C類(lèi)公司,而S類(lèi)公司可能有資格允許無(wú)限數(shù)量業(yè)主.因此,所有公有企業(yè)的C類(lèi)公司,其日常日常業(yè)務(wù)模式不同于小持股公司.
交流團(tuán)（不像一個(gè)S公司）,并不限于以合資格股東的類(lèi)型.因此,股東可以包括個(gè)人,其他公司,信托,合伙企業(yè),有限責(zé)任公司,和其他準(zhǔn)實(shí)體.
此外,在C公司和S公司的稅務(wù)處理的差異可能導(dǎo)致更多的形式在C公司的運(yùn)作.對(duì)C類(lèi)公司的收入征稅,而S類(lèi)公司的收入（除少數(shù)例外）,是沒(méi)有根據(jù)聯(lián)邦所得稅法征稅.收入或損失,應(yīng)用,分配,每個(gè)股東以及他們?yōu)楦奖砦恢盟枚惿陥?bào)表顯示/（虧損）.
如S公司與處理公司,公司可以作為一個(gè)C類(lèi)公司不考慮任何關(guān)于股東人數(shù),外國(guó)或國(guó)內(nèi)的限制.默認(rèn)的規(guī)則是 - 不正確的S類(lèi)公司提交的任何公司將被作為C類(lèi)公司稅務(wù)處理.