商务英语中,C corporations与S corporations分别是什么意思?

商务英语中,C corporations与S corporations分别是什么意思?

以下为从网上搜素的资料,解释的不错,供参考
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.