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Far Horizon公司正着手改变已经建立的商业结构。当前的贸易是以独资企业为核心的商业结构。某些交替的商业结构或许能给Far Horizon公司提供额外收入。Far Horizon公司的目标之一就是要提高追加资本。潜在的投资者们要求占有生意的百分之49的所有权。Far Horizon公司当前的持有者们为了增加资本和保留对业务的掌控，四种企业组织类别应当受到调查。“C”和”S”这两类有限公司将提供一种增加资本的业务结构，但是有大量的文档要求。两种类型的伙伴关系，一般的和有限的，这两种伙伴关系使得所有者有能力控制业务的运作，但是也使得所有者承担重要的责任。详细描述，请见下文。

在C类公司里面，股东受到有限责任的保护。股东的责任不可能大过他们在业务中投资的数量。C类公司的股息会被征两次税，一次是在公司层面，一次是在股东收到股息所征收的个人所得税。

Business Structures

Introduction 

Far Horizon's owner is contemplating revising the way the business is structured. Currently the business is structure as a Sole Proprietor. Several alternate business structures may provide additional benefits for Far Horizon. One of Far Horizon's goals is to raise additional capital. The potential investors have required a forty-nine percent ownership of the business. In order for the current owner of Far Horizon to retain operating control of the business and to raise capital, four types of business organization merit investigation. Two types of corporations 'C' and 'S' would provide structure for gaining capital but have substantial documentation requirements. Two types of Partnerships, General and Limited provide the ability to maintain control of the operations of the business but can subject the owner to significant liability. Each of the four options is described in more detail below. 

C-Corporation 

In a C-Corporation, the shareholders have the protection of limited liability. The Shareholders liability cannot be greater than the amount they have invested in the business. 

Dividends from a C-Corporations are taxed twice, once at the corporate level and again on the individual income taxes of the shareholders receiving the dividends. 

C Corporations have to ability to change ownership of stocks and add new shareholders relatively easily. C-Corporations can have unlimited numbers of shareholders and different classes of stock. A corporation is a separate legal entity from its shareholders. A corporation has perpetual life, meaning that the corporation will continue to exist regardless of the status of the shareholders of the corporation. 

With C-Corporations, the shareholders are separate from management. Shareholders do not take on management responsibilities, and management does not have owner responsibilities. 

S-Corporation 

In an S-Corporation, the shareholders have the protection of limited liability. The Shareholders liability cannot be greater than the amount they have invested in the business. S-Corporations do not pay taxes on profits and losses at the corporate level. Profits and losses distributed to the shareholders are reported on their individual income taxes. 
S Corporations have to ability to change ownership of stocks and add new shareholders relatively easily. An S-Corporation is limited to 100 shareholders. A corporation is a separate legal entity from its shareholders. A corporation has perpetual life, meaning that the corporation will continue to exist regardless of the life or death of the shareholders of the corporation. 

With an S-Corporation, shareholders actively engage in management decisions and the dail本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。