C公司，是一种法人结构，其所有者或股东与公司实体分开纳税。C公司是最普遍的公司，也要缴纳公司所得税。从企业和个人两个层面对利润征税，造成双重征税（taxation situation）的情况。

英文释义：A C corporation (or C corp) is a legal structure for a corporation in which the owners, or shareholders, are taxed separately from the entity. C corporations, the most prevalent of corporations, are also subject to corporate income taxation.

C公司每年至少要召开一次股东大会和董事大会。必须保持会议记录，以显示业务操作的透明度。C类公司必须保留公司董事的投票记录、所有者姓名和所有权比例的名单。此外，企业必须在主要营业地点的场所有公司章程。C公司将提交年度报告、财务披露报告和财务报表。

S公司是一种根据税法允许将其应纳税收入、信贷、扣除和损失直接转嫁给股东的企业结构。这使得S公司相对于更常见的C公司具有一定的优势。S公司只适用于股东少于100人的小企业。它是有限责任公司(LLC)的替代方案。

英文释义：An S corp (or S corporation) is a business structure that is permitted under the tax code to pass its taxable income, credits, deductions, and losses directly to its shareholders. That gives the S corp certain advantages over the more common C corp.

S公司还必须遵守内部惯例和手续，包括：

1、董事会Having a board of directors

2、撰写公司章程Writing corporate bylaws

3、召开股东大会Conducting shareholders’ meetings

4、做好会议记录Keeping minutes of significant company meetings

参考双语例句：

Converting from LLC to C Corp can usually be accomplished without triggering any income tax for the owners or the company, but issues may arise.

从有限责任公司转化为股份有限公司通常不会给业主或公司产生任何收入税，但是可能会需要打官司。

In these gray areas, when you are not totally sure whether you will be bootstrapping or raising venture capital, the choice of Corps (c Corp or s Corp) may help.

在这些灰色地带，当你不能完全确定你是否能创立或者筹集到风险资本时，可以选择C Corp或者s Corp这两种类型的公司。

To hold in trust as trustees or nominees of any person or persons, company, corporation, or any charitable or other institution in any part of the world and whether incorporated or not and to manage, deal with and turn to account, any real and personal property of any kind, and in particular, shares, stocks, debentures, debenture stock, notes, securities, options, policies, book debts, claims and choses-in-action, lands, buildings, hereditaments, business concerns and undertakings, mortgages, charges, annuities, patents, licences, and any interest in any real or personal property, and any claims against such property or against any person, firm or corporation.

以信托方式作为全球任何地方的任何人士或多名人士、公司、法团或任何慈善或其他机构（不论是否注册成立）的受託人或代名人持有，并管理、处置及利用任何类别的任何房地产及私人财产，尤其是股份、股额、债权证、债权股证、票据、证券、期权、保单、账面负债、索偿及据法权 产、土地、楼宇、可继承产、商务及业务、按揭、质押、年金、专利、执照、任何房地产或私人财产的权益，以及就该财产或任何人士、商号或法团提出的任何索偿。