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Bl]_SzNbeu^[D,g~_gcb[N].ёeb,2009-10-24 N N Yg$NLv ,{NLeW[MON^SvT N,{NLeW[[P0-Nev(uNS[SO Yev(uNSTimes New RomanW[SO0 (Se.sBl 15{N N Sb\$N{YeSe.s0^ ceSb_ve.sDevHQTz^ O!kRQ0я Nt^QHrvSe.speϑ^(W70%N N0) [M]0[J]0[N]R+RNhfNM|0Bg_0b R fNM|0b R Nhux0Bg_hux D U_ OWNER S EQUITY -----CORPORATION 1. What Is a Corporation A corporation is a legal entity, having an existence separate and distinct from that of its owners. The assets of a corporation belong to the corporation itself, not to the stockholders. The corporation is responsible for its own debts, and must pay income taxes on its earnings. As a  separate legal entity, a corporation has status in court; it may enter into contracts, and it may sue and be sued as if it were a person. The owners of a corporation are called stockholders, and their ownership is evidenced by transferable shares of capital stock. 2. Advantages of the corporate form of organization The corporation offers a number of advantages not available in other forms of organization. Among these advantages are the following: No personal liability for stockholders. Stockholders are not personally liable for the debts of a corporation. Thus, the most that a stockholder can loss by investing in a corporation is the amount of his or her investment .To many investors, this is the most important advantage of the corporate form. Transferability of ownership. Ownership of a corporation is evidenced by transferable shares of stock, which may be sole by one investor to another. Investment in these shares have the advantage of liquidity, because investors easily may convert their corporate ownership into cash by selling their shares. Professional management. The stockholders own a corporation, but they do not mange it on a daily basis. To administer the affairs of the corporation, the stockholders elect a board of directors. The directors, in turn, hire professional manager to run the business. An individual stockholders has no right to participate in management unless he or she has been hired by the directors as a corporate manager. Continuity of existence. Changes in the names and identities of stockholders do not directly affect the corporation. Therefore, the corporation may continue its operations without disruption, despite the retirement or death of individual stockholders. 3. Disadvantages of the corporate form of organization (1) Heavy taxation. Corporate earnings are subject to double taxation. First, the corporation must pay corporate income taxes on its earnings. Second, stockholders must pay personal income taxes on any portion of these earnings which they receive as dividends. Together, these two levers of taxation may consume form 60% to 80^ of a corporation s pre-tax earnings. (2) Greater regulation. Corporations are affected by state and federal laws to a far greater extent than are incorporated businesses. For example, the owners ability to remove business asserts from a corporation is restricted by law. A corporation must. 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