美国企业：（business enterprises）按组织形式分为两大类，即公司（corporation）与非公司型企业（unincorporated business enterprises）。美国公司：分为闭锁公司（close corporation）和公众公司（public corporation）。
非公司型企业：分为独资企业（sole proprietorship）、合伙（partnership）和有限责任公司（limited liability company, LLC）。
合伙公司：分为普通合伙（general partnership, GP）、有限合伙（limited partnership, LP）、有限责任合伙（limited liability partnership, LLP）和有限责任有限合伙（limited liability limited partnership, LLLP）。
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Corp 一般公司 |
S Corp S型一般公司 |
LLC 有限责任公司 |
LP 有限合伙 |
SP 独资企业 |
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Limits owner liability for business debts & obligations 限定股东对于经营债务的责任 |
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Company name protected by registration process 公司名称注册后受保护 |
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Company can have an unlimited term of existence 公司可无限期续存 |
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No limit to number of owners 对股东无人数限制 |
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No citizenship requirements for owners 不要求公司股东为本国居民 |
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May be owned by another business, rather than individuals 公司股东可以是法人或自然人 |
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May issue shares of stock to attract investor 可发行股票 |
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Owners can report business profit and loss on their personal tax returns 股东可将个人税收降低，转为申报公司利润 |
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Owners can split profit and loss with the business for a lower overall tax rate 股东可以把生意的收益和损失分开从而保证全局的低税率 |
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Corp=Corporation 公司
S Corp=Subchapter Corporation S型公司
LLC=Limited Liability Company 有限责任公司
LP=Limited Partnership 有限合伙
SP=Sole Proprietorship 独资企业
