c corporation与s corporation的区别!

Comparison with S corporations
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.
机译：
与S公司的比较
术语“C类公司”和“S公司”是用来区分由SubchapterS公司内部收入码C管辖,由SubchapterS公司从美国的公司治理
由于非C类公司和S公司的税务问题是相同的,他们的行动是受国家法律对相同的规则.对公司的两类行动,但是,将不同的地方因为S公司所拥有,通常只有少数人 - 75,最高情况下是作为一个C类公司,而S类公司可能有资格允许无限数量业主.因此,所有公有企业的C类公司,其日常日常业务模式不同于小持股公司.
交流团（不像一个S公司）,并不限于以合资格股东的类型.因此,股东可以包括个人,其他公司,信托,合伙企业,有限责任公司,和其他准实体.
此外,在C公司和S公司的税务处理的差异可能导致更多的形式在C公司的运作.对C类公司的收入征税,而S类公司的收入（除少数例外）,是没有根据联邦所得税法征税.收入或损失,应用,分配,每个股东以及他们为附表位置所得税申报表显示/（亏损）.
如S公司与处理公司,公司可以作为一个C类公司不考虑任何关于股东人数,外国或国内的限制.默认的规则是 - 不正确的S类公司提交的任何公司将被作为C类公司税务处理.