c corporation与s corporation的区别！

两者没有区别，只是称号不同。c corporation中文意思为C公司。而s corporation中文意思为S公司。两者没有区别。

拓展资料

c corporation 

1、

The internal risk environment is the key to C Corporation to establish a comprehensive risk management system. 

内部环境是影响、制约C公司建立全面风险管理体系的关键因素。

2、

Show the situation of competition, management, marketing and compensation in C corporation. Analyze this condition and shortcoming of compensation system. 

其次从C公司经营现状和薪酬制度的现状入手，分析了其经营现状、发展战略和现行薪酬制度的缺陷。

3、

This article take famous largescale stateowned business C Corporation as the object of study, in the recent several years has constructed or the project which to it constructs is carrying in-the-spot investigation, the interview investigation, obtains the first real data information. 

本文以著名的大型国有企业C公司为研究对象，对其近几年内已建或者在建的项目进行实地考察、访谈调查，获得第一手的真实数据资料。

4、

Study on Human Resource Training of C Electric Power Corporation 

C市电力公司人力资源培训研究。

s corporation

1、Research and Practice on S Corporation Fixed Assets Strengthen Management 

S公司固定资产强化管理的研究与实施。

2、Case Study of Human Resources Management Model for the Project of S Corporation Service to 2010 Expo 

S公司世博服务供应项目人力资源管理模式研究。

3、S.citizens or permanent residents to qualify for "S corporation" status," S corporations "are not viable entities for foreign investors. 

股份有限公司的所有股东必须是美国公民或永久性居民，因此不适用于外国投资者。

4、The Law Regulation and the System Construction of Corporation Credit Checking& Based on the Construction of Beijing s Corporation Credit Management System; Account Sale and Credit Management of Enterprises 

企业征信体系的构建与法律规制&以北京市企业信用管理系统建设情况为分析基础。

5、S corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly with respect to its tax treatment. 

然而，这种方式纵使可行，不足之处也非常显著，特别体现在所需缴纳的高额税款方面。

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.

机译：
与S公司的比较
术语“C类公司”和“S公司”是用来区分由SubchapterS公司内部收入码C管辖，由SubchapterS公司从美国的公司治理

由于非C类公司和S公司的税务问题是相同的，他们的行动是受国家法律对相同的规则。对公司的两类行动，但是，将不同的地方因为S公司所拥有，通常只有少数人 - 75，最高情况下是作为一个C类公司，而S类公司可能有资格允许无限数量业主。因此，所有公有企业的C类公司，其日常日常业务模式不同于小持股公司。

交流团（不像一个S公司），并不限于以合资格股东的类型。因此，股东可以包括个人，其他公司，信托，合伙企业，有限责任公司，和其他准实体。

此外，在C公司和S公司的税务处理的差异可能导致更多的形式在C公司的运作。对C类公司的收入征税，而S类公司的收入（除少数例外），是没有根据联邦所得税法征税。收入或损失，应用，分配，每个股东以及他们为附表位置所得税申报表显示/（亏损）。

如S公司与处理公司，公司可以作为一个C类公司不考虑任何关于股东人数，外国或国内的限制。默认的规则是 - 不正确的S类公司提交的任何公司将被作为C类公司税务处理。