美国联邦税制第7节 决定采取哪种经营形式

Section 7 Determining Which Type of Business to Use 
第7节 决定采取哪种经营形式

The most common forms of business are the sole proprietorship, partnership, and corporation. When beginning a business, you must decide which form of business to use. Legal and tax considerations enter into this decision. Only tax considerations are discussed in this publication. Your form of business determines which income tax return form you have to file. 
最通常的经营形式是独资经营，合伙经营和股份公司。当开始一项经营时，你必须决定采用哪种经营形式。做决策时要进行法律和税务的考量。本出版物只讨论税务方面的考量。你的经营形式决定要填制哪种税务申报表。

Sole proprietorships. A sole proprietorship is an unincorporated business that is owned by one individual. It is the simplest form of business organization to start and maintain. The business has no existence apart from you, the owner. Its liabilities are your personal liabilities. You undertake the risks of the business for all assets owned, whether or not used in the business. You include the income and expenses of the business on your personal tax return. 
独资经营：独资经营是未股份化的经营，由个人拥有。这是经营组织最简单的形式。如果没了所有者，这种经营也就不存在了。这种独资经营的债务也就是你个人的债务。你用你所有的资产（不论是否用于经营）来担保经营风险。你将这种经营的收入和费用纳入你个人申报表中。