corporation 公司

1.corporation 公司

A corporation is a legal entity that is created under the laws of a state designed to establish the entity as a separate legal entity having its own privileges and liabilities distinct from those of its members.

一个公司是一个法人实体，根据设计，建立一个独立的法律实体，拥有自己的特权和负债有别于其成员的实体一个国家的法律创建。

2.Articles of incorporation 公司章程

The Articles of Incorporation (sometimes also referred to as the Certificate of Incorporation or the Corporate Charter) are the primary rules governing the management of a corporation in the United States and Canada, and are filed with a state or other regulatory agency.

（有时也被称为注册证书或公司章程）的文章是在美国和加拿大的公司管理的首要规则，是与一个国家或其他监管机构提交。

3.By laws 法律

By-law can refer to a law of local or limited application passed under the authority of a higher law specifying what things may be regulated by the by-law. It can also refer to the internal rules of a company or organization.

法是指一个提出了更高的法律规定什么事情可能会由法规定的授权下，通过当地或有限应用的法律。它也可以指一个公司或组织的内部规则。

4.Limited liability company （L.L.C）有限责任公司

A limited liability company (LLC) is a flexible form of enterprise that blends elements of partnership and corporate structures.

有限责任公司（LLC）是企业灵活的形式，融合了伙伴关系和企业结构的元素。

5.Partnership 伙伴关系

A partnership is an arrangement where parties agree to cooperate to advance their mutual interests. a partnership is formed between one or more businesses in which partners (owners) co-labor to achieve and share profits and losses .

一个合作伙伴关系安排，各方同意合作，以促进他们的共同利益。伙伴关系是其中的一项或多项业务合作伙伴（业主）共同劳动的实现和分享利润和损失。

6.Sole proprietorship 独资

A sole proprietorship, also known as the sole trader or simply a proprietorship, is a type of business entity that is owned and run by one individual and in which there is no legal distinction between the owner and the business. The owner receives all profits (subject to taxation specific to the business) and has unlimited responsibility for all losses and debts. Every asset of the business is owned by the proprietor and all debts of the business are the proprietor's. This means that the owner has no less liability than if they were acting as an individual instead of as a business. It is a "sole" proprietorship in contrast with partnerships.

独资经营，也作为唯一的交易员或者干脆独资，就是由一个人拥有和运行，并在其中有没有法律上的区别的雇主和企业之间的业务实体类型。雇主收到的所有利润（税收具体业务）和拥有的一切损失和债务承担无限责任。由东主拥有的每一个业务的资产和业务的所有债务的所有人。这意味着业主没有比少，如果他们作为一个个体，而不是作为一个企业的责任。这是“唯一”与伙伴关系的对比独资。

7.Pass through entity 传递实体

the income of the entity is treated as the income of the investors or owners. Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue.

实体的收入被视为投资者或业主的收入。这种结构可以根据当地的税收法规，避免股息税和避免双重征税，因为只有业主或投资者对财政收入的征税。

8.S corporation s公司

An S corporation, for United States federal income tax purposes, is a corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.

In general, S corporations do not pay any federal income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns.

S类公司，美国联邦所得税的目的，是使一个有效的选举要下分章国内税收法典第1章小号纳税的公司。

在一般情况下，S公司不支付任何联邦所得税。相反，该公司的收入或亏损分配，并通过其股东通过。股东必须对自己个人所得税纳税申报的所得或损失的报告。

9.C corporation c公司

C corporation refers to any corporation that, under United States income tax law, is taxed separately from its owners. It is distinguished from an S corporation, which is not taxed separately. Most major companies (and many smaller companies) are treated as C corporations for U.S. income tax purposes

C类公司指，根据美国所得税法征税分别从它的拥有者的任何公司。这是区别于一个S公司，这是不单独征税。大多数主要的公司（以及许多小公司）被视为C 类公司为美国所得税

10.Corporate double taxation 企业双重征税

Double taxation is the imposition of two or more taxes on the same income Corporations are often also subject to double taxation, as they are taxed on their income as a legal entity and then again at the individual level when they pay distributions to their shareholders. The opposite of this is called pass-through taxation, where a business entity is not taxed as a legal entity; instead, its profits are taxed at the individual level after they have paid distributions. Business entities which benefit from pass-through taxation include S-Corporations, LLCs, and partnerships, and this is a significant advantage over other business forms which are subject to double taxation.

公司也往往受到双重征税，作为一个法律实体，因为它们是对他们的收入征税，然后在个人层面上，当他们再次向股东支付分布。此相反的是传递通过税收，一个商业实体，是不是作为一个法律实体征税，相反，它的利润是在个人层面上征税后，他们支付的分布。从传递通过税收受益的商业实体，包括S -公司，有限责任公司，和伙伴关系，而这是一个比其他企业受到双重征税形式的显着的优势。