“C Corporation”和“S Corporation”分别指C公司和S公司。C公司与S公司是对应的法律概念，它们都是《美国联邦税收法典》S节和C节中依据双重征税与否的标准，就公司形态所作的划分。

C公司

根据美国联邦所得税法，任何公司均称为C公司或C公司，其成员应缴纳不同的税款。 公司根据《内部税收法》 C子句纳税，其中公司提交公司纳税申报表，其中显示了该实体当年所赚取的利润或遭受的损失。除非该公司选择S公司，否则所有在美国运营的营利性公司均被视为C公司。该公司的收入需要双重征税，即首先在公司一级对净收入征税，然后在第二次征税。在个人层面上，当利润作为股息分配给公司股东时。 它具有更高的税收筹划灵活性，并保护股东免受直接的税收责任。A C corporation (or C-corp) is a legal structure for a corporation in which the owners, or shareholders, are taxed separately from the entity. C corporations, the most prevalent of corporations, are also subject to corporate income taxation. The taxing of profits from the business is at both corporate and personal levels, creating a double taxation situation.

S公司

S公司，通常称为S公司，是一家封闭式公司，选择根据《国内税收法》第S款征税。 允许此类公司将其利润，亏损，信贷和扣除额转嫁给其股东。 此外，股东个人提交纳税申报表，无论从公司获得的损益的金额如何，都将由他们显示为他们的收入，并按个人税率缴纳税款。An S corporation, also known as an S subchapter, refers to a type of corporation that meets specific Internal Revenue Code requirements. If it does, it may pass income (along with other credits, deductions, and losses) directly to shareholders, without having to pay federal corporate taxes. Usually associated with small businesses (100 or fewer shareholders), S corp status effectively gives a business the regular benefits of incorporation while enjoying the tax-exempt privileges of a partnership.

以下为相关双语示例，供参考：

US Corporations are generally classified into C corporations, S corporations, close corporations, public corporations, professional corporations and non-for-profit corporations.

美国的公司一般分为C公司、S公司、封闭公司、公众公司、专业公司以及非营利公司。