在成立业务时，您可以选择许多业务结构。您的结构可以确定您如何处理税款以及需要提交的表格。您可以选择的一个业务实体是LLC。那么，什么是LLC？
What is an LLC in business?
有限责任公司或有限责任公司是主要的业务结构类型。A limited liability company combines the pass-through taxation benefits of a partnership (which we’ll discuss later) with the limited liability of a corporation. Many entrepreneurs choose the LLC route because of its flexibility.
Under an LLC, the owners are called members. There are two types of LLCs:
- 单个成员：只有一个所有者
- 多成员：多个所有者
有限责任公司是与所有者的独立法律实体。这是有限责任发挥作用的地方。因为这是独立的法律实体, owners can put bank accounts, credit cards, and transactions under the business rather than using their personal information. This gives LLC owners financial and legal protection, similar tocorporations。
谁可以形成有限责任公司？
The majority of entrepreneurs can start an LLC. However, each state sets its own rules for forming and operating an LLC. In some cases, you may not be able to form an LLC due to government regulations. So, it’s best to check with your state before trying to form a limited liability company.
您也可以在任何状态下创建一个有限责任公司 - 不仅是您开展业务或居住的LLC。如果您正在考虑成立LLC，请进行研究以找出答案which state is best to form an LLC。
有限责任公司和税收
Again, the taxes business entities are responsible for vary depending on business structure. Limited liabilities companies enjoy pass-through taxation. And, members need to pay a special type of tax. Take a look at LLC taxes and your tax liabilities as an owner.
通过税
With通过税收，LLC本身不缴纳所得税。相反，业主报告业务收入并缴纳其个人的纳税申报表。税收落在所有者身上，导致其他税款。
通过税收允许有限责任公司避免double taxation。With double taxation, the company is taxed atboth个人和业务层面。
单人有限责任公司被征税为独资企业。单人有限责任公司所有者必须通过附加来报告业务的利润和亏损Schedule C到他们的个人纳税申报表。
多成员有限责任公司被视为税收合伙企业。业主报告其个人纳税申报表的业务收入并缴税。而且，每个所有者必须附加Schedule K-1to their return. The multi-member LLC is also responsible for sending Form 1065 to the IRS.
会员税
LLC的所有者（又名成员）被认为是自雇人士。因此，业主还必须付款自营税每个季度到国税局。自雇税包括社会保障和医疗保险税。
LLC owners不要have taxes automatically withheld from their income. Instead, owners are responsible for estimating, paying, and reporting taxes.
如果您是LLC会员，请估算所得税并付款估计税每个季度。
LLC优点和缺点
Like any other business structure, there are some advantages and disadvantages of starting an LLC. Before you make any decisions about establishing an LLC, weigh the pros and cons.
这是一些有限责任公司的好处：
- 有限责任（成员对企业债务不承担个人责任）
- 通过税收
- Can be managed by members
- 易于建立
- 改变税收结构的能力（例如，S Corp选举）
- No limit on number of members
查看一些启动LLC的缺点：
- 缴纳自雇税
- 文件附加税收形式
- 更难筹集资金
- 不能发行股票
- 有限的生活（如果所有者加入或离开，解散或改革您的LLC）
How to form an LLC
有限责任公司是最简单的结构之一。要启动您的LLC，请按照以下步骤操作：
- 如果您在多个州开展业务，决定要在哪种状态
- 同样，进行研究以确定哪种状态是最佳启动LLC的状态
- 选择您的LLC的名字
- 不必包括所有者的名字。但是，有些州要求您在法定名称末尾包括“ LLC”（例如Brown Photography LLC）
- Write up a商业计划
- Includes市场分析, financial projections, and marketing plans for your LLC (this is optional, yet practical)
- 选择注册代理
- 同意代表有限责任公司接受法律文件的个人或公司
- Prepare an经营协议
- Outlines the rules and regulations of your limited liability company
- File组织条款with your state
- 您必须向州提交的法律文件，以作为有限责任公司结构。您必须提交这些建立LLC
Along with the above steps, you may need to pay a filing fee to become an LLC. This can depend on the state you’re filing in.
Keep in mind that each state has its own rules for starting an LLC. This means that the steps needed to form an LLC can also vary by state. Check with your state for additional information about creating a limited liability company.
Converting your current structure to an LLC?
Thinking about converting your current business structure to an LLC? If you already own an existing business under a different structure (e.g., sole proprietorship, partnership, etc.), you generally can switch to an LLC.
独资企业和合伙企业的所有者受益于有限责任，而无需改变业务征税方式。
您可以将您的公司转换为有限责任公司，就像新业务形成的方式相同：通过与您的州提交组织条款。要进行切换，您还需要将标识号和许可证更改为新名称。
一些企业，例如银行和保险公司，在法律上可能无法转换为有限责任公司。在尝试进行任何更改之前，请咨询您的州，以确保转换业务结构是合法的。
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This article has been updated from its original publication date December 4, 2015.
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