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June 12, 2020

2020年 6月 12日

Your Beijing (or Taipei or Paris) startup with great software services selling well at home is targeting the U.S. Its next step? Set up a California office. With world-leading high-tech talent and the world's 5th largest economy, California is an ideal platform to launch a new service or invention into the U.S. while tapping into resources to take your technology to the next level. But legal pitfalls can cause delays and planning ahead is essential to save time and costs.
当你在北京（或者台北、巴黎）从事软件服务的初创公司在国内的业务不断扩大并准备向美国市场进军的时候，下一步应该如何做呢？在加利福尼亚注册一个公司吧。作为世界第五大经济体，加州有世界一流的高科技人才，是将新服务和新发明带入美国的理想平台，其丰富的资源可以帮助你将技术提升至更高的水平。但是法律上的各种陷阱可以让你陷于被动，提早筹划才是节约时间和成本的关键。

In addition to making a decision about setting up the California office as a C-corporation, limited liability company or registered office of a foreign corporation (similar to a branch), foreign nationals (individual or corporate) face hurdles that U.S. nationals do not face. These hurdles include restrictions on the kind of business entity a foreign national may set up and challenges to obtain an Employer Identification Number. Further, like U.S. nationals, foreign nationals setting up a corporation or LLC are also required to specify a registered agent in California and must register their securities or apply for a securities exemption under California law.
除了需要考虑在加州设立的机构类型，比如C类公司、有限责任公司或者外国公司的办事处（类似于分公司），外国投资者（个人或公司）还将面临许多美国人不需要面对的障碍。这些障碍包括外国人允许设立的商业实体的类型、取得联邦税号的困难。此外，和美国人类似，外国人在设立公司或有限公司的时候也必须在加州指定一个经过注册的代理人，必须依照加州的法律登记其股份或者申请证券豁免。

A C-corporation is like a limited liability company or a company limited by shares (joint stock company) in the People’s Republic of China and is the choice of entrepreneurs who intend to list on a public securities exchange. In contrast, a limited liability company (LLC) in California is a “pass through” corporation. While offering shareholder’s protection from liability, it is not taxed at the shareholder level, avoiding most of the financial burden of corporate “double taxation” (income tax levied on corporate profits and then levied again on dividends distributed to investors). 
C类公司类似于中国的有限责任公司或者股份有限公司，是很多希望在证券市场上市的企业的选择。与之相比，加州的有限责任公司（LLC）则相当于一个“穿透”公司。除了能够给股东提供责任上的保护，它在股东层面是不征税的，因此避免了公司“双重征税”的财务负担（收入经公司利润征税后，在向投资人分配红利时再征一次税）

The U.S. tax code offers C-corporations that meet certain requirements the option of qualifying as an “S-corporation”. An S-corporation offers tax advantages similar to an LLC. However, if you are not a U.S. citizen and do not have resident status in the U.S., any corporation that you set up or are a shareholder of cannot qualify for S-corporation status. 
美国税法允许符合一定条件的C类公司选择成为S类公司。S类公司提供类似于LLC的税收待遇。但如果你不是美国公民也没有美国居留的身份，你设立的或者作为股东的任何公司都不能适用S类公司的地位。

A company set up or registered in the U.S. is required to obtain an Employer Identification Number (EIN) by filing a form called an “SS4”. The EIN is not only used for employment tax but also serves as the company’s tax identification number for national and state tax filings. It is the key tax identification number for a company doing business in the U.S.
在美国成立或注册的公司需要填写一个“SS4”表格以获得联邦税号（EIN）。EIN不仅用于雇佣税，而且用作公司的联邦和州税申报的税务识别号。

The SS4 must identify an individual as the “responsible person” and can usually be obtained immediately by filing online. However, a foreign national who does not have a Social Security Number (SSN) or other U.S. Individual Tax Identification Number (ITIN) cannot apply online and must mail a paper application form to a special unit of the U.S. Internal Revenue Service (IRS). The IRS can take up to 30 days to process the application after receiving it, and will mail the EIN only to the address stated in the SS4. It is possible to entrust an agent to obtain the EIN by phone, but only if certain timing restrictions are met.
SS4表必须指定一个人作为“负责人”，通常在网上申请后即可获得。然而，没有社会保障号（SSN）或者其他美国个人税识别号（ITIN）的外国人不能在网上申请，必须将纸质申请表邮寄给美国国家税务局（IRS）。IRS可以在收到文件后30天内处理申请，然后将EIN直接寄给SS4表上载明的地址。也可以委托一名代理通过电话获取EIN，但是必须满足某些时间上的限制。

A company registered in California is required to identify a registered agent to receive legal papers on behalf of the company. The registered agent can be a director or officer of the company or another individual not associated with the company, but his/her address must be in California. Many service providers in California provide registered agent services at a reasonable cost, usually paid annually.
在加州注册成立的公司需要指定一个经过注册的代理人用于代表公司接受法律文件。该注册代理人可以是公司的董事或者与公司无关联的其他人，但是其地址必须在加州。很多在加州的服务商提供合理价格的注册代理人服务，通常按年收费。

After a California C-corporation is set up and receives money from any shareholder, it must register its stock under the national Securities Act of 1933 and/or under California securities laws, or it must file for an exemption under California law within 15 days. The easiest solution for a new company is to file for a California exemption, provided that qualifications for the exemption are met. This exemption can be used for up to 35 investors so-called non-sophisticated investors, but each such investor should sign a statement to establish that he/she falls into one of the exemption categories. It is important to note that the company must apply for the exemption even if all its investors know each other or are related. 
在加州的C类公司成立并且收到来自股东的出资后，必须按照美国1933年证券法案或者加州的证券法律登记其股票，或者依照加州法律在15天内申请豁免。对于新设的加州公司申请豁免是最简便的方法，但前提是需要满足豁免条件。豁免可以用于不超过35名的所谓非复杂投资人，每一名投资人均需要签署一个声明确认其属于豁免的范畴。即使所有投资人彼此认识或有关联，公司也必须要申请豁免，这一点尤为重要。

An LLC should file for an exemption if the management of the LLC is separated from ownership of the LLC in any way (e.g., if none of the managers have an ownership interest in the LLC, or even if husband and wife serve as managers of an LLC of which the wife is the sole owner).
如果LLC的管理人员与股东存在任何不一致（例如，没有任何经理人在LLC持有股份，或者夫妻共同在妻子作为唯一股东的公司中担任经理人），则LLC需要申请豁免。

As a final note, a California company must pay an annual California state franchise tax and should file an annual income tax return even if it has no income. Also, the shareholders and directors should hold regular shareholder and director meetings (or sign written consents in place of such meetings). The company should additionally keep a written record book of all actions by the shareholders and directors. Investors from some countries may consider such written records out-of-date, but in the U.S. they are an essential element in shielding shareholders from liability and preparing the company for eventual sale or listing on a public securities exchange. 
最后需要指出的是，加州公司必须每年缴纳加州的特许经营税，并且申报年度所得税，即使其没有任何收入。此外，股东和董事应当定期召开股东和董事会议（或签署书面决议代替此类会议）。公司还应保存股东和董事所有活动的书面记录。有些国家的投资者可能认为这些书面记录过时了，但是在美国这些是保护投资人免除责任的必备要素，也是公司最终可以转让或在证券市场上市的需要。

Many sites on the Internet offer online services to set up a California corporation or LLC, but do not address the additional restrictions foreign individuals and companies face. Please do not hesitate to call or email us if you have questions. We will answer your questions, or refer you to qualified advisors in the U.S. and China who are able to answer them.
很多网站提供设立加州公司或有限责任公司的在线服务，但是并不能解决外国人和外国公司所面对的各种限制。如果您有任何此类问题，请随时拨打电话或发邮件。我们将回复您的问题，或者将您介绍给在美国或中国有资格回复的专业人员。

By Allan Marson. Allan is the founding member of Marson Law P.C. in Palo Alto, California, in the heart of California's Silicon Valley.
本文由马森（Allan Marson）撰写。马森是马森法律事务所的创始人，其办公室位于加利福尼亚州硅谷核心的帕洛阿托市(Palo Alto)。