C 型公司C Corporation
公司本身為獨立納稅主體，就公司所得繳納聯邦所得稅，盈餘分配予股東時另行課稅。Taxed as a separate entity at the corporate level, with distributions to shareholders taxed separately.
02 / Business — 商業稅務Business Tax
公司與事業體稅表申報Business Entity Tax Returns
依不同公司組織型態及稅務分類，提供 C Corporation、S Corporation、Partnership 及 LLC 等事業體之年度稅務申報服務，涵蓋事業體稅表、股東及合夥人相關申報，以及與個人所得稅表之銜接。Annual tax filing services are provided for C Corporations, S Corporations, Partnerships, and LLCs according to each entity's organizational form and tax classification, covering entity-level tax returns, shareholder and partner reporting, and the connection to individual income tax returns.
服務內容Scope
依組織型態與股權結構判斷申報義務Determining Filing Obligations by Entity Type and Ownership Structure
企業稅務申報涉及的不只是收入與支出，更取決於組織型態、股權結構、所得分配方式及相關人士的稅務身分。不同情況可能適用不同的稅表及資訊申報要求。Business tax filing involves more than income and expenses. It also depends on the entity type, ownership structure, how income is allocated, and the tax status of the parties involved. Different circumstances may call for different tax forms and information reporting requirements.
對於涉及外國股東、外國關係企業、外國合夥權益或跨境交易的企業，則需進一步評估 Form 5472、Form 8865 等國際資訊申報義務。For businesses involving foreign shareholders, foreign affiliated companies, foreign partnership interests, or cross-border transactions, further assessment of international information reporting obligations such as Form 5472 and Form 8865 is required.
外國股東相關申報Foreign ownership reporting組織型態Entity types
四種事業體稅表Four Entity Types Served
S 型公司S Corporation
採穿透課稅，公司損益依持股比例分配至股東個人稅表，股東身分與人數有其資格限制。A pass-through entity: income and losses flow to shareholders' individual returns, subject to eligibility limits on who may hold shares.
合夥事業Partnership
由合夥協議決定損益分配，事業體本身不繳所得稅，各合夥人依分配結果併入個人申報。Profit and loss allocations follow the partnership agreement; partners report their allocated share on their own returns.
有限責任公司Limited Liability Company
LLC 在稅務上的處理方式取決於成員人數與所選課稅身分，可能以個人、合夥或公司方式申報。An LLC's tax treatment depends on member count and its elected classification — it may file as a sole proprietor, partnership, or corporation.
延伸服務Related
帳務與薪資一併處理Books and Payroll, Handled Together
年度稅表的品質取決於平時帳務是否完整。事務所同時提供記帳與薪資處理，讓帳務資料與申報內容一致。The quality of an annual return depends on the books behind it. Bookkeeping and payroll services keep records and filings consistent.
會計服務說明About accounting services公司稅表需要協助？Need Help With a Business Return?
請說明公司的組織型態、股東結構與營運狀況，以便評估適用的申報方式。Tell us your entity type, ownership structure, and operations so we can assess the right filing approach.