美国LLC制度引入我国的法律分析

LLC企业组织形式是聚合了公司与合伙两种制度的混血儿,是迄今为止将传统公司的有限责任屏障和合伙的灵活管理以及税收待遇结合得最完美的企业组织形态。通过对美国LLC制度的剖析可知,随着我国宏观制度层面中税收理念由过度偏重财政收入向财政收入与经济发展兼顾的转变;微观制度层面中LLC所涉信义义务和人格否认等制度的完善,我们将有条件建立相应法律制度,促使其引入。

Legal Analysis on the learning from American LLC

LLC,a hybrid of company and partnership,is a perfect organizational form of enterprise,which mingles traditional limited liability principle,flexible management and tax preference of partnership.By analyzing on LLC,the article believes that LLC can be introduced into our country in virtue of enacting bill connected to LLC.In macro perspective,we should transfer taxation ideology from paying excessive attention to fiscal revenue to coordinating fiscal revenue with economic development.In micro perspective,th...