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LLC全称Limited Liability Company,①是在美国发展迅速的一种企业组织形式。LLC作为独立的法人主体,既可以享受公司制下有限责任的保护,又可以采取类似合伙企业的管理模式,还被赋予特殊的税收优惠。作为一种超越传统的新型企业形态,该制度能够极大促进创业者的积极性、促进经济发展,在美国各州迅速普及,目前全美各个州都制定了各自的LLC立法。LLC在美国的成功运行也为其他国家创新企业组织形式提供了良好的范
LLC full name Limited Liability Company, ① is a rapidly growing business organization in the United States. As an independent legal entity, LLC can enjoy the protection of limited liability under the company system as well as the management mode of a similar partnership, and is also given special tax incentives. As a new form of enterprise beyond the traditional, this system can greatly promote the enthusiasm of entrepreneurs, promote economic development, rapid popularization in all states of the United States, the current states across the United States have developed their own LLC legislation. The successful operation of LLC in the United States also provides a good model for other countries in the form of innovative business organizations