私人有限公司的好處與壞處?

Advantages
No requirement of an annual general meeting for shareholders.
No loss of power to a board of directors.
Much less administrative paperwork and record keeping than a corporation.
Pass-through taxation, unless the LLC elects to be taxed as a C corporation.
Limited liability, meaning that the owners of the LLC, called "members," are protected from some liability for acts and debts of the LLC, but are still responsible for any debts beyond the fiscal capacity of the entity.
Using default tax classification, profits are taxed personally at the member level, not at the LLC level.
Check-the-box taxation. An LLC can elect to be taxed as a sole proprietor, partnership, S corporation or C corporation, providing much flexibility.
LLCs in some states can be set up with just one natural person involved.


Disadvantages
It may be more difficult to raise financial capital for an LLC as investors may be more comfortable investing funds in the better-understood corporate form with a view toward an eventual IPO. One possible solution may be to form a new corporation and merge into it, dissolving the LLC and converting over to a corporation.
Although there is no statutory requirement for an operating agreement in most states, members who operate without one may run into problems.

2008-03-05 11:03:31 補充：
The principals of LLCs use many different titles -- e.g., member, manager, managing member, managing director, chief executive officer, president, and partner. As such, it can be difficult to determine who actually has the authority to enter into a contract on the LLC's behalf.

2008-03-05 11:03:38 補充：
Taxing jurisdictions outside the US are likely to treat a US LLC as a corporation, regardless of its treatment for US tax purposes, for example if a US LLC does business outside the US or a resident of a foreign jurisdiction is a member of a US LLC.