美国论文代写 公司所得税



The corporation helps avoid this sole liability disadvantage as now there is not owner but a corporation that owns the business. Here the assts pooled for the corporation are the assets that a creditor can claim. When the corporation is in debt the personal assets of the shareholders and the directors cannot be claimed by the creditor for recovery of the credit extended to the corporation. Also personal liability is avoided to a certain extent when one of the people-the director or a shareholder is involved in fraudulent activities. While there are advantages to being a corporation there are also disadvantages, namely a corporation will have to pay double taxation. The corporation will file an income tax and the earnings divided to the shareholders will result in one more income tax that the shareholders will have to pay