C股份有限公司(C Corporation) 为标准的股份有限公司类型，是美国最普遍的公司形式，C Corporation可将利润不分配，再投入到公司资本中去，让资本留在公司，股东就不必对未分配的利润交纳个人税。
What Corporate Structure Is Best for Startups Considering VC Funding?
When it comes to VC funding, the answer is relatively simple: The C Corporation is the best option for anyone seeking funding from an angel investor or venture capitalist for several reasons.
Benefits of a C Corporation
A C Corporation lets you manage multiple classes of stock (i.e. common and preferred). This flexibility is necessary if you plan on raising multiple funding rounds. If you plan on offering stock options down the road, you’ll also be able to issue different classes of stock.
The other two corporations, LLC and S Corporation, have a tricky pass-through tax treatment for VCs, since it results in UBTI (unrelated business taxable income) for them. Meanwhile, only the C Corporation lets you easily transfer stock (another big requirement for VCs).
Some VCs actually have specific conditions written that prevent them from investing in any entity besides a C Corporation. That alone would seem to make the decision pretty simple. If you’re considering angel or VC funding, the C Corp is the way to go.
But, of course, like anything in business, things aren’t always so simple. C Corporations can be overkill for small businesses. The amount of paperwork involved with the C Corp is significant, and there is also something known as “double taxation.” Unlike the LLC or S Corporation, the C Corporation is taxed separately and must file its own taxes. In some cases, the owners of a C Corporation can end up with a pretty hefty tax burden as they need to pay taxes on both the corporation’s profits as well as whatever income or dividends they personally collected.