Читать книгу Run Your Own Corporation - Garrett Sutton - Страница 19

Incorporating offers protection of your business and personal assets. However, a regular C corporation does feature double taxation. (Both the C and the S refer to the IRS code sections on corporate taxation.) In fact, the main drawback of a C corporation is that earnings are taxed twice. When the corporation makes a profit the corporation pays tax on the gain; when dividends are paid to shareholders (owners) they’re taxed as well. As such, you are taxed twice on the same dollar of income.

One way around this is to choose a corporate structure that allows for flow-through taxation, as illustrated here: