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L-1申請,我該註冊哪類公司?|Buda 觀點

http://dailynews.sina.com   2019年03月11日 23:46   博達移民律所

  L-1 簽證特別適合於海外小企業或創業公司在美國拓展業務和服務

L-1 簽證是一種臨時性非移民簽證,可讓企業將符合條件的國外員工安置到其位於美國的子公司或總公司裏。L-1 簽證特別適合於海外小企業或創業公司在美國拓展業務和服務。抽調精通業務的經理或具備業務實戰經驗的高管,按照公司總部設立的目標和宗旨來設立新的分公司。如果有必要在新建立的分公司安排一些具有特殊知識的員工,想要在另一國家開拓新市場的跨國公司也可利用 L-1 簽證。

  
可擔保 L-1 簽證的企業類型沒有限制:公司(C 類、S 類、有限責任公司)、合作伙伴、政府機構、非營利組織、宗教或慈善組織都可以。博達移民律師事務所有着廣泛的經驗,能夠指引我們的客戶選擇最佳的 L-1 組織,爲其調派工作人員提供便利。下面介紹一些 L-1 簽證中最常見的企業/合作伙伴類型:

  
1C類企業(標準企業)

  
標準企業,或稱爲 C 類企業,是由股東所有的獨立法人實體。此類企業通過在州政府備案相關成立文件,並繳納相關備案費用而成立。此類企業的結構將各個所有者(股東)對企業業務債務的個人義務限制爲其對公司的投資數額。一般大公司青睞 C 類企業,因其與 S 類企業相比,靈活性更高。C 類企業的股東數量不受限制,股東可具有不同級別的投票權,以便於 C 類企業擴大股份。與 S 類企業類似,C 類企業的股東必須繳納所得股息的個人所得稅,但與 S 類企業不同的是,C 類企業還需要繳納公司稅,這樣就有可能會被雙重徵稅。C 類企業股東一般對任何業務負債不負有責任。作爲企業來說,C 類企業和 S 類企業所遵守的管理和監管要求相同。

  
2S類企業(選擇特殊稅務狀況的標準企業)

  
S 類企業是在美國國內稅收局選擇了特殊稅務狀況的標準公司。此類企業的成立和 C 類企業的成立要求相同,都需要在州政府備案相關成立文件,並繳納相關備案費用。S 類企業的特殊稅務狀況避免了 C 類企業收入被雙重徵稅的現象。雖然需要填寫企業所得稅納稅申報表,但是不針對公司級別收繳任何稅款。相反,業務盈利或損失轉移到股東身上,並在股東各自的納稅申報單上反映出來。任何應納稅項由股東按其個人稅率繳納。S 類企業不是合法的商業結構。美國國內稅收局向符合要求的 C 類企業授予 S 類企業身份,身份的改變影響企業盈利的徵稅。S 類企業專爲國內中小企業而設,股東數量不得大於 100。雖然股東對業務債務不負有任何個人責任,但對於任何股息或業務所得工資,他們需繳納個人所得稅。S 類企業不需要繳納公司稅,和有限責任公司類似,是傳遞實體,所有損失和盈利都轉移到企業所有者身上。但是,作爲企業,S 類企業必須履行一系列繁瑣的職責來保持合規性,包括髮行股票、制定內部章程、舉行股東和董事大會,並記錄準確的會議記錄。

  
3有限責任合夥

  
有限責任合夥是具有一個以上所有者,每個所有者對業務債務都具有有限的個人責任的公司。有限責任合夥主要用於持證上崗的專業團體,比如律師和醫生,部分州不允許持證上崗的專業團體業務之外的任何業務成立有限責任合夥。若其他合夥人引起債務或索賠,有限責任合夥中的合夥人受到個人責任的保護,不至於個人資產被用於彌補其他人的過錯。有限責任合夥的管理方式與一般的合夥一樣,給予每個合夥人相等的業務管理權限。但是,有限責任合夥允許合夥人承擔不同水平的責任,尤其是在承擔其他合夥人的債務和責任時。有限責任合夥較企業而言易於組織和管理,這就受到了僅想保護其個人資產的專業人士的青睞。
4有限責任公司有限責任公司(LLC)爲企業和合作夥伴提供了另一選擇,將公司有限保護的優點與合作伙伴直通徵稅的優點結合在了一起。有了這樣的稅收身份,有限責任公司的收入不會在實體這一層次進行徵稅;但是,如果有限責任公司有一個以上的所有者,通常其需要完成合作夥伴納稅申報表。有限責任公司的收入或損失傳遞到了有限責任公司,並在所有者的個人納稅申報表中得到反映。稅金在個人層次上進行繳納。
雖然有限責任公司是成立公司時的一個靈活選項,但是這個選擇並不適用於所有業務類型,所有州的法規都相同。一般來說,美國國內稅收局將有限責任公司視爲轉移身份,該身份允許所有業務盈利和損失轉移到所有者身上,並在所有者的個人納稅申報單上反映出來。有限責任公司所有者受到個人責任或業務利益要求的保護,只損失他們對業務所投資的金額。有限責任公司提供的保護本質上與企業股東的保護相類似,只不過徵稅和管理較爲簡單。
 Qualifying Organizations for the L-1 Visa Petition
The L-1 visa is a temporary non-immigrant visa which allows companies to relocate qualified foreign employees to its U.S。 subsidiary or parent company。 The L-1 visa is a good way for small or start-up overseas companies to expand their business and services to the United States。 By allowing for the transfer of a highly proficient manager or executive who has direct knowledge of operations, the setup of the new branch can be accomplished in compliance with the goals and objectives of the company’s main office。 L-1 visas can also be used by multi-national companies interested in developing a new market in another country, as it may become necessary to have some employees with specialized knowledge work in the newly established office。
There is no restriction on the types of businesses that can sponsor an L-1 visa – corporations (C, S, LLC, etc。), partnerships, government entities, non-profits, and religious or charitable organizations are all eligible。 Buda Law Group has extensive experience guiding our clients through the process of choosing the best L-1 organization for them and facilitating all of their transfer needs。 The following are several examples of the most common types of corporations/partnerships used for L-1 visas:

C CorporationThe standard corporation, or C corporation, is a separate legal entity owned by shareholders。 You form the corporation by filing incorporation documents with a state and paying the related filing fees。 The corporate structure limits each owner’s (shareholder’s) personal liability for the corporation’s business debts to the amount invested in the company by the shareholder。 C corporations are generally favored by larger companies due to the improved flexibility provided in comparison to S corporations。 C corporations may have unlimited shareholders and have different levels of voting privileges among those shareholders, making it easier for C corporations to grow and expand their shares。 Like S corporations, C corporation shareholders must pay personal income tax on earned dividends, but unlike S corporations, C corporations also pay corporate taxes, opening the possibility of being double-taxed。 C corporation shareholders are not generally responsible for any business liabilities。 As a corporation, C corporations are subject to the same management and regulation compliance requirements as S corporations。

  S CorporationAn S corporation is a standard corporation that has elected a special tax status with the IRS。 The formation requirements are the same as those for C corporations: incorporation documents must be filed with the state and appropriate filing fees paid。 The S corporation’s special tax status eliminates the double-taxation that can occur with a C corporation’s income。 A corporate income tax return is filed, but no tax is paid at the corporate level。 Instead, business profits or losses “pass-through” to shareholders and are then reported on their individual tax returns。 Any tax due is paid by shareholders at their individual tax rates。 S corporations are not legal business structures。 The IRS grants S corporation status to qualifying C corporations, and the change in status affects the taxation of the corporation’s profits。 Intended for small- to medium-sized domestic businesses, S corporations cannot have more than 100 shareholders。 Shareholders never have personal liability for business debt, but they pay personal income tax on any dividends or salaries drawn from the business。 S corporations are not required to pay corporate taxes; like LLCs, they are “pass-through entities” and all losses and profits go through to the corporation’s owners。 As a corporation, however, an S corporation must perform a variety of bureaucratic duties to remain compliant, including issuing stock, passing bylaws and holding shareholder and director meetings with accurate minutes。

  Limited Liability PartnershipLimited liability partnerships are businesses with more than one owner who all have limited personal liability for business debts。 LLPs are primarily used by licensed professional groups, such as attorneys and doctors, and some states do not permit any sort of business apart from licensed professionals to form an LLP。 A partner in an LLP is protected from personal liability in the case of debt or claims accrued by another partner, keeping personal assets from being used to pay for the mistakes of another。 An LLP is managed just like a general partnership in that it gives each partner an equal voice in managing the business。 However, an LLP allows partners to assume different levels of liability, particularly when it comes to assuming the debts and liabilities of other partners。 LLPs are easier to organize and manage than a corporation, making them preferable for professionals who just want protection for their personal assets。

  Limited Liability Company (LLC)The limited liability company (LLC) offers an alternative to corporations and partnerships by combining the corporate advantage of limited liability protection with the partnership advantage of pass-through taxation。 With this tax status, the LLC’s income is not taxed at the entity level; however, the LLC typically completes a partnership return if the LLC has more than one owner。 The LLC’s income or loss is passed through the LLC and reported on owners’ individual tax returns。 Tax is then paid at the individual level。

  A limited liability company is a flexible incorporating option, but the option is not available to all businesses, and the regulations the same in all states。 Generally, the IRS considers LLCs to have “pass-through” status, which allows all profits and losses from the business to pass to the owners and be reported on their personal tax returns。 LLC owners are protected from personal liability for debts or claims attached to the business and stand to lose only what they invested in the business。 LLCs essentially offer protection similar to that of corporation shareholders, but with simpler taxation and management。

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