小型企业类型

Starting your own business 可以成为任何事情的载体，从副业到全职工作. 很多人都这么做. In 2021, 61.2 million people — or 46.8%的U.S. 员工- worked for a small business.

Before you declare yourself open for business, 然而, a few important decisions can help lay a solid foundation. 一个是你公司的法律形式——从有限责任公司到S分章，仅举两例. T在这里 are several different types of small 企业, and your choice can impact your taxes, 责任, 费用, paperwork and the ability to raise funds. Here's a brief overview of the six main small business types.

What is a sole proprietorship?

• 定义 -独资企业是最简单的形式-如果你不申报，国税局就会违约. Usually it is just one owner/operator who has complete control. 一些独资企业的例子是自由职业者、面包师、园林设计师、直销商和其他人.
• 税务和申报 - All business income or loss is reported on your personal tax return, but self-employment taxes must be paid and, 视收入而定, quarterly payments may be required.
• 很高兴知道 -使用这种类型, you and your small business are one and the same, 这意味着你可以对任何债务或法律索赔负责. Banks might be hesitant to lend to sole proprietors.

What is a partnership?

• 定义 -合伙企业一般有两个或两个以上的业主/经营者，可以是一般的或有限的. 在普通合伙企业中，个人对管理、债务等承担同等责任. In a limited partnership, 一个或多个合伙人经营企业，而“有限合伙人”提供投资, 一般而言，他/她没有控制权，并须就其供款承担法律责任. 个人和企业通常结成伙伴关系，以获得协同作用和共享资源.
• 税 和报告 - With a general partnership, business income or loss is passed through to personal tax returns, 你和你的财产可以对任何债务或法律索赔负责.
• 很高兴知道 -有限合伙的结构(管理上)比普通合伙复杂得多.

What is an LLC (Limited Liability Corporation)?

• 定义 -有限责任公司(LLC)或合伙企业(LLP)为业主/经营者提供了一种将个人资产与业务分离的方式. 它们是个人独资/合伙企业和公司的混合体.
• 税务和申报 - Business income or loss is passed through to personal tax returns, and all members are allowed full participation in the business.

What is a subchapter C corporation?

• 定义 -被称为C-corps的传统公司是完全独立于个人的法律实体. 这种结构的最大好处是个人资产免受风险的保护. C corporation examples include McDonald’s or Apple.
• 税务和申报 -分章C公司利益包括筹集资金的能力, 但这些往往被高昂的行政成本和各州不同的复杂规则和手续所抵消.
• 很高兴知道 -c公司的收入需双重征税-一次作为营业收入，另一次作为向股东支付股息时的个人收入.

What is a subchapter S corporation?

• 定义 S-corp对小企业主很有吸引力，因为它提供了C-corp的责任保护，而不会双重征税.
• 税务和申报 -第S章公司仍然要遵守传统公司的大部分管理费用和规则.
• 很高兴知道 - S-corps are limited to just 100 U.S. citizen shareholders and one class of stock.

Other small business options

如果您的企业的目的和使命是集中的，还有其他业务框架需要考虑 giving back to the community. 这里有一些.

• Benefit corporations (B-corp) - (B-corp)是一个以营利为目的的公司，必须有造福社会的目的和目标, community or the environment. As consumers are increasingly interested in sustainable companies, this type of corporation encourages social responsibility.
• 关闭公司 -这种业务类型包括股份由一小群个人或实体持有的公司，这些个人或实体都与公司密切相关. 关闭公司 are also known as privately held companies, 家族企业, or incorporated partnerships, 在其他名字中.
• Nonprofit corporations -这是一个为公众利益服务的组织. Examples are religious and educational organizations, charities or other public service organizations. 成立非营利组织的一个主要好处是能够接受和吸引私人资金和捐赠. 创办一个非营利组织很像创业，只不过你有捐赠者而不是投资者.
• 合作社(合作社) 合作社(co-op)是一种私人组织，由成员所有人拥有和管理，他们从合作社的商品或服务中受益. The intent is to fulfill a common need of the members. 需要的范围可能包括改善服务或迅速方便地获得无法获得的供应. Member-owners can be individuals, 企业, 或者其他自愿加入并愿意为共同目标而努力的团体. Below are just a few examples.
  • Producer cooperatives - Typically owned by member growers or producers
  • 工人合作社 - Businesses owned by their workers
  • 住房合作社 - Resident-owned communities
  • Credit unions or other non-profit organizations – These are intended to serve their members
  • Mutual insurance companies – Companies that are owned by policyholders
  • Purchasing cooperatives -几家公司联合起来以获得更好的折扣或产品优惠

Be sure to consult with a business attorney and 税务专业 to choose a structure that offers stability for you. Check out these other small business articles to get your business moving.