Compared with companies, the terms "company" and "company" are used to distinguish corporate governance from branch governance. Because non-tax companies and companies are the same, they all follow the same rules. However, the operation of these two types of companies will be different, because companies are usually owned by only a few people-a maximum of 75 qualified companies are allowed, and companies may have an unlimited number of owners. Therefore, all listed companies are companies, and their daily operation mode is different from those of small-scale and closely related companies. Companies (different from joint-stock companies) do not limit the types of qualified shareholders. Therefore, shareholders can include individuals, other companies, trusts, partnerships, limited liability companies and other quasi-entities. In addition, the differences between enterprises may lead to more formal business operations. Income companies are taxed, while income companies (with a few exceptions) are not. income，orloss，isapplied，proportulata，toeachshareholderandappearsontheirtaxreturnassscheduleeincome/(loss)。 unlikecorporationsratedasscorporations，acorporationmayqualifyasaccorporationnwithoutregardtoanylimitonthenumberofshareholders，Foreignordomestic。 The default rule is that any company that is not properly filed will be created as a company. Machine translation: Comparison with S company The terms "C company" and "S company" are used to distinguish corporate governance from sub-chapter companies with internal revenue code C under the jurisdiction of the United States. Because the tax problems of non-C companies and S companies are the same, their actions are subject to the same rules of national laws. However, the two types of lawsuits against the company will be different, because company S owns it, usually only a few people-75 at most. As company C, company S may be qualified to allow an unlimited number of owners. Therefore, the daily business model of C companies in all public enterprises is different from that of small holding companies. The Exchange Group (unlike Company S) is not limited to the types of qualified shareholders. Therefore, shareholders can include individuals, other companies, trusts, partnerships, limited liability companies and other quasi-entities. In addition, the differences in tax treatment between Company C and Company S may lead to more business forms of Company C.. Taxes the income of Class C companies, while the income of Class S companies (with a few exceptions) is not taxed according to the federal income tax law. Income or loss, application, distribution, each shareholder and their position attached to the income tax return show/(loss). For example, company S, a processing company, can be company C, regardless of any restrictions on the number of shareholders, whether foreign or domestic. The default rule is-any company submitted by an incorrect S company will be regarded as C company tax.