{"id":19221,"date":"2026-01-02T17:11:53","date_gmt":"2026-01-02T09:11:53","guid":{"rendered":"https:\/\/greenoo.tw\/?p=19221"},"modified":"2026-01-02T17:11:53","modified_gmt":"2026-01-02T09:11:53","slug":"us-company-registration-roles-tax-status-legal-liability-guide-2026","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/us-company-registration-roles-tax-status-legal-liability-guide-2026\/","title":{"rendered":"A Complete Explanation of the Role, Tax Identity, and Liability of a U.S. Corporation After Incorporation (2026)"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-19227\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-registration-roles-tax-legal-liability-guide-feature-2026.png\" alt=\"\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c\u7684\u89d2\u8272\u7a05\u52d9\u8eab\u5206\u8207\u6cd5\u5f8b\u8cac\u4efb\u5b8c\u6574\u8aaa\u660e\u5c01\u9762,\u986f\u793a\u53f0\u7063\u5275\u696d\u8005\u5fc5\u77e5\u7684\u8463\u4e8b\u80a1\u6771\u6210\u54e1\u6b0a\u8cac\u8207\u7a05\u52d9\u9078\u64c72026\u6700\u65b0\u6cd5\u898f\" width=\"2560\" height=\"1352\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-registration-roles-tax-legal-liability-guide-feature-2026.png 2560w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-registration-roles-tax-legal-liability-guide-feature-2026-768x406.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-registration-roles-tax-legal-liability-guide-feature-2026-1536x811.png 1536w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-registration-roles-tax-legal-liability-guide-feature-2026-2048x1082.png 2048w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-registration-roles-tax-legal-liability-guide-feature-2026-18x10.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2>\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c,\u5275\u8fa6\u4eba\u7684\u8eab\u5206\u8207\u8cac\u4efb\u662f\u4ec0\u9ebc?<\/h2>\n<p><strong>\u8a3b\u518a\u7f8e\u570b\u516c\u53f8\u5f8c,\u5275\u8fa6\u4eba\u6703\u540c\u6642\u64c1\u6709\u591a\u91cd\u8eab\u5206:\u8463\u4e8b(Director)\u3001\u80a1\u6771(Shareholder,C-Corp\/S-Corp)\u6216\u6210\u54e1(Member,LLC)\u3001\u9ad8\u968e\u4e3b\u7ba1(Officer,\u5982CEO\/CFO)\u3002<\/strong> \u6bcf\u500b\u89d2\u8272\u7684\u6b0a\u8cac\u4e0d\u540c,\u7a05\u52d9\u7fa9\u52d9\u4e5f\u6709\u5dee\u7570\u3002\u53f0\u7063\u5275\u696d\u8005\u5e38\u8aa4\u4ee5\u70ba\u300c\u8a3b\u518a\u5b8c\u5c31\u80fd\u71df\u904b\u300d,\u5be6\u969b\u4e0a\u9084\u9700\u5b8c\u6210\u7a05\u52d9\u8eab\u5206\u9078\u64c7(C-Corp\/S-Corp\/LLC\u7a05\u52d9\u5206\u985e)\u3001\u7533\u8acbEIN(\u96c7\u4e3b\u8b58\u5225\u865f\u78bc)\u3001\u958b\u8a2d\u9280\u884c\u5e33\u6236\u3001\u53d6\u5f97\u71df\u696d\u57f7\u7167\u7b49\u6b65\u9a5f\u3002<strong>\u82e5\u672a\u6b63\u78ba\u8a2d\u5b9a\u89d2\u8272\u8207\u7a05\u52d9\u8eab\u5206,\u53ef\u80fd\u5c0e\u81f4\u96d9\u91cd\u8ab2\u7a05\u3001\u500b\u4eba\u8cc7\u7522\u66dd\u96aa\u6216IRS(\u570b\u7a05\u5c40)\u7f70\u6b3e\u3002<\/strong><\/p>\n<p>\u6839\u64daIRS\u8207\u5404\u5dde\u516c\u53f8\u6cd5\u898f\u5b9a,\u516c\u53f8\u8a3b\u518a\u5f8c\u5fc5\u9808\u572860-90\u5929\u5167\u5b8c\u6210\u521d\u59cb\u7d44\u7e54\u6703\u8b70(Organizational Meeting),\u78ba\u5b9a\u8463\u4e8b\u6703\u6210\u54e1\u3001\u901a\u904e\u516c\u53f8\u7ae0\u7a0b(Bylaws\/Operating Agreement)\u3001\u767c\u884c\u80a1\u4efd\u6216\u6210\u54e1\u6b0a\u76ca,\u4e26\u9078\u64c7\u7a05\u52d9\u8eab\u5206\u3002\u672c\u6587\u5c07\u5b8c\u6574\u8aaa\u660e\u53f0\u7063\u5275\u696d\u8005\u8a3b\u518a\u7f8e\u570b\u516c\u53f8\u5f8c\u7684\u4e09\u5927\u6838\u5fc3\u8b70\u984c:\u89d2\u8272\u6b0a\u8cac\u3001\u7a05\u52d9\u8eab\u5206\u9078\u64c7\u8207\u6cd5\u5f8b\u8cac\u4efb\u754c\u7dda\u3002<\/p>\n<hr \/>\n<h2>\u7f8e\u570b\u516c\u53f8\u7684\u4e09\u5927\u89d2\u8272:\u8463\u4e8b\u3001\u80a1\u6771\/\u6210\u54e1\u3001\u9ad8\u968e\u4e3b\u7ba1<\/h2>\n<h3>\u8463\u4e8b(Director)\u7684\u8077\u8cac\u8207\u6cd5\u5f8b\u7fa9\u52d9<\/h3>\n<p>\u8463\u4e8b\u662f\u516c\u53f8\u7684\u6c7a\u7b56\u8005,\u8ca0\u8cac\u5236\u5b9a\u91cd\u5927\u5546\u696d\u7b56\u7565\u3001\u76e3\u7763\u516c\u53f8\u71df\u904b\u3001\u4efb\u547d\u9ad8\u968e\u4e3b\u7ba1\u3002<strong>C-Corp\u8207S-Corp\u5fc5\u9808\u8a2d\u7f6e\u8463\u4e8b\u6703(Board of Directors),\u81f3\u5c111\u540d\u8463\u4e8b(Delaware\u5dde\u5141\u8a31\u55ae\u4e00\u8463\u4e8b);LLC\u5247\u7121\u5f37\u5236\u8981\u6c42,\u4f46\u53ef\u8a2d\u7f6e\u7ba1\u7406\u59d4\u54e1\u6703(Board of Managers)\u3002<\/strong><\/p>\n<p><strong>\u8463\u4e8b\u7684\u6838\u5fc3\u8077\u8cac\u5305\u542b:<\/strong><\/p>\n<ul>\n<li>\u901a\u904e\u516c\u53f8\u7ae0\u7a0b\u8207\u5e74\u5ea6\u9810\u7b97<\/li>\n<li>\u4efb\u547d\u8207\u89e3\u4efbCEO\u3001CFO\u7b49\u9ad8\u968e\u4e3b\u7ba1<\/li>\n<li>\u6279\u51c6\u91cd\u5927\u4ea4\u6613(\u5982\u4f75\u8cfc\u3001\u878d\u8cc7\u3001\u8cc7\u7522\u51fa\u552e)<\/li>\n<li>\u53ec\u96c6\u80a1\u6771\u6703\u8b70\u4e26\u63d0\u4ea4\u5e74\u5ea6\u5831\u544a<\/li>\n<\/ul>\n<p><strong>\u6cd5\u5f8b\u7fa9\u52d9(Fiduciary Duty):<\/strong><\/p>\n<ul>\n<li><strong>\u5fe0\u8aa0\u7fa9\u52d9(Duty of Loyalty)<\/strong>: \u4e0d\u5f97\u5229\u7528\u8077\u4f4d\u8b00\u53d6\u79c1\u5229,\u907f\u514d\u5229\u76ca\u885d\u7a81<\/li>\n<li><strong>\u6ce8\u610f\u7fa9\u52d9(Duty of Care)<\/strong>: \u5fc5\u9808\u4ee5\u5408\u7406\u5be9\u614e\u614b\u5ea6\u505a\u51fa\u5546\u696d\u6c7a\u7b56,\u53c3\u8003\u5c08\u696d\u610f\u898b<\/li>\n<\/ul>\n<p>\u26a0\ufe0f <strong>important reminder<\/strong>: \u8463\u4e8b\u82e5\u9055\u53cd\u5fe0\u8aa0\u6216\u6ce8\u610f\u7fa9\u52d9,\u53ef\u80fd\u88ab\u80a1\u6771\u63d0\u8d77\u8a34\u8a1f(Derivative Lawsuit),\u500b\u4eba\u8cc7\u7522\u53ef\u80fd\u88ab\u8ffd\u511f\u3002Delaware\u5dde\u516c\u53f8\u6cd5\u5141\u8a31\u7ae0\u7a0b\u9650\u5236\u8463\u4e8b\u8cac\u4efb,\u4f46\u4e0d\u9069\u7528\u65bc\u6545\u610f\u4e0d\u7576\u884c\u70ba\u6216\u5229\u76ca\u8f38\u9001\u3002<\/p>\n<h3>\u80a1\u6771(Shareholder)\u8207\u6210\u54e1(Member)\u7684\u6b0a\u5229\u5dee\u7570<\/h3>\n<p><strong>C-Corp\u8207S-Corp\u7684\u80a1\u6771(Shareholder):<\/strong><\/p>\n<ul>\n<li>\u64c1\u6709\u516c\u53f8\u80a1\u4efd,\u4eab\u6709\u5206\u7d05\u6b0a\u8207\u6295\u7968\u6b0a<\/li>\n<li>\u53ef\u9078\u8209\u8463\u4e8b\u3001\u6279\u51c6\u516c\u53f8\u7ae0\u7a0b\u4fee\u6539\u8207\u91cd\u5927\u4ea4\u6613<\/li>\n<li>\u6709\u9650\u8cac\u4efb\u4fdd\u8b77:\u80a1\u6771\u50c5\u4ee5\u51fa\u8cc7\u984d\u70ba\u9650\u627f\u64d4\u8cac\u4efb<\/li>\n<\/ul>\n<p><strong>LLC\u7684\u6210\u54e1(Member):<\/strong><\/p>\n<ul>\n<li>\u64c1\u6709\u6210\u54e1\u6b0a\u76ca(Membership Interest),\u4eab\u6709\u5229\u6f64\u5206\u914d\u6b0a\u8207\u6295\u7968\u6b0a<\/li>\n<li>\u53ef\u76f4\u63a5\u53c3\u8207\u516c\u53f8\u7ba1\u7406(Member-Managed LLC)\u6216\u59d4\u4efb\u7ba1\u7406\u4eba(Manager-Managed LLC)<\/li>\n<li>\u6709\u9650\u8cac\u4efb\u4fdd\u8b77:\u6210\u54e1\u50c5\u4ee5\u51fa\u8cc7\u984d\u70ba\u9650\u627f\u64d4\u8cac\u4efb<\/li>\n<\/ul>\n<p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u82e5\u9078\u64c7LLC,\u5efa\u8b70\u63a1\u7528Manager-Managed\u7d50\u69cb,\u7531\u5c08\u696d\u7d93\u7406\u4eba\u7ba1\u7406\u65e5\u5e38\u71df\u904b,\u6210\u54e1\u50c5\u8ca0\u8cac\u91cd\u5927\u6c7a\u7b56,\u964d\u4f4e\u500b\u4eba\u7ba1\u7406\u8cac\u4efb\u98a8\u96aa\u3002<\/p>\n<h3>\u9ad8\u968e\u4e3b\u7ba1(Officer)\u7684\u65e5\u5e38\u71df\u904b\u8077\u8cac<\/h3>\n<p>\u9ad8\u968e\u4e3b\u7ba1\u7531\u8463\u4e8b\u6703\u4efb\u547d,\u8ca0\u8cac\u516c\u53f8\u65e5\u5e38\u71df\u904b,\u5e38\u898b\u8077\u4f4d\u5305\u542b:<\/p>\n<ul>\n<li><strong>CEO(Chief Executive Officer,\u57f7\u884c\u9577)<\/strong>: \u6700\u9ad8\u6c7a\u7b56\u8005,\u8ca0\u8cac\u6574\u9ad4\u71df\u904b\u7b56\u7565<\/li>\n<li><strong>CFO(Chief Financial Officer,\u8ca1\u52d9\u9577)<\/strong>: \u8ca0\u8cac\u8ca1\u52d9\u7ba1\u7406\u3001\u6703\u8a08\u8207\u7a05\u52d9\u7533\u5831<\/li>\n<li><strong>COO(Chief Operating Officer,\u71df\u904b\u9577)<\/strong>: \u8ca0\u8cac\u65e5\u5e38\u71df\u904b\u8207\u6d41\u7a0b\u7ba1\u7406<\/li>\n<li><strong>Secretary(\u79d8\u66f8)<\/strong>: \u8ca0\u8cac\u6703\u8b70\u7d00\u9304\u3001\u516c\u53f8\u6587\u4ef6\u4fdd\u7ba1\u8207\u653f\u5e9c\u7533\u5831<\/li>\n<\/ul>\n<p>\u26a0\ufe0f <strong>Legal Risks<\/strong>: \u9ad8\u968e\u4e3b\u7ba1\u82e5\u9055\u53cd\u516c\u53f8\u7ae0\u7a0b\u6216\u6cd5\u5f8b\u898f\u5b9a,\u53ef\u80fd\u88ab\u8ffd\u7a76\u500b\u4eba\u8cac\u4efb\u3002\u4f8b\u5982,CFO\u82e5\u672a\u4f9d\u6cd5\u7533\u5831\u7a05\u52d9\u6216\u63d0\u4ea4\u865b\u5047\u8ca1\u5831,\u53ef\u80fd\u9762\u81e8IRS\u7f70\u6b3e\u6216\u5211\u4e8b\u8cac\u4efb\u3002<\/p>\n<hr \/>\n<h3>\u57162: \u7f8e\u570b\u516c\u53f8\u89d2\u8272\u6b0a\u8cac\u67b6\u69cb\u5716<\/h3>\n<p><strong>Description of the use of the picture<\/strong>:<br \/>\n\u6b64\u67b6\u69cb\u5716\u5c07\u300c\u7f8e\u570b\u516c\u53f8\u7684\u8463\u4e8b\u3001\u80a1\u6771\/\u6210\u54e1\u3001\u9ad8\u968e\u4e3b\u7ba1\u4e09\u5927\u89d2\u8272\u300d\u7684\u6b0a\u8cac\u95dc\u4fc2\u8996\u89ba\u5316,\u5e6b\u52a9\u53f0\u7063\u5275\u696d\u8005\u7406\u89e3\u7d44\u7e54\u7d50\u69cb\u8207\u6c7a\u7b56\u6d41\u7a0b\u3002<\/p>\n<div class=\"MarkdownCodeBlock_container__nRn2j\">\n<div class=\"MarkdownCodeBlock_codeBlock__rvLec force-dark\">\n<div class=\"MarkdownCodeBlock_codeFooterPoePython__8QxYT\">\n<div class=\"MarkdownCodeBlock_codeFooterRightSection__9Hz_z\"><img decoding=\"async\" class=\"alignnone size-full wp-image-19228\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-roles-organizational-chart-shareholder-director-officer-2026.png\" alt=\"\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c\u7684\u89d2\u8272\u7a05\u52d9\u8eab\u5206\u8207\u6cd5\u5f8b\u8cac\u4efb\u5b8c\u6574\u8aaa\u660e\u5c01\u9762,\u986f\u793a\u53f0\u7063\u5275\u696d\u8005\u5fc5\u77e5\u7684\u8463\u4e8b\u80a1\u6771\u6210\u54e1\u6b0a\u8cac\u8207\u7a05\u52d9\u9078\u64c72026\u6700\u65b0\u6cd5\u898f\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-roles-organizational-chart-shareholder-director-officer-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-roles-organizational-chart-shareholder-director-officer-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-roles-organizational-chart-shareholder-director-officer-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-roles-organizational-chart-shareholder-director-officer-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-roles-organizational-chart-shareholder-director-officer-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/div>\n<\/div>\n<\/div>\n<\/div>\n<hr \/>\n<h2>\u7a05\u52d9\u8eab\u5206\u9078\u64c7:C-Corp\u3001S-Corp\u3001LLC\u7a05\u52d9\u5206\u985e\u5b8c\u6574\u6bd4\u8f03<\/h2>\n<p>\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c,\u5fc5\u9808\u5411IRS\u7533\u8acbEIN\u4e26\u9078\u64c7\u7a05\u52d9\u8eab\u5206\u3002<strong>\u7a05\u52d9\u8eab\u5206\u6c7a\u5b9a\u516c\u53f8\u5982\u4f55\u7e73\u7a05\u3001\u662f\u5426\u96d9\u91cd\u8ab2\u7a05\u3001\u80a1\u6771\/\u6210\u54e1\u5982\u4f55\u5831\u7a05\u3002<\/strong> \u53f0\u7063\u5275\u696d\u8005\u5e38\u6df7\u6dc6\u300c\u516c\u53f8\u578b\u614b\u300d\u8207\u300c\u7a05\u52d9\u8eab\u5206\u300d,\u5be6\u969b\u4e0aLLC\u53ef\u9078\u64c7\u88ab\u8996\u70baC-Corp\u3001S-Corp\u6216Partnership\u8ab2\u7a05\u3002<\/p>\n<h3>C-Corporation(C-Corp)\u7a05\u52d9\u8eab\u5206<\/h3>\n<p><strong>Applicable to<\/strong>: \u8a08\u5283\u878d\u8cc7\u3001\u4e0a\u5e02\u6216\u6709\u5916\u570b\u80a1\u6771\u7684\u516c\u53f8<br \/>\n<strong>\u8ab2\u7a05\u65b9\u5f0f<\/strong>:<\/p>\n<ul>\n<li>\u516c\u53f8\u5c64\u7d1a:\u806f\u90a6\u4f01\u696d\u6240\u5f97\u7a0521%(2026\u7a05\u7387)<\/li>\n<li>\u80a1\u6771\u5c64\u7d1a:\u80a1\u5229\u6240\u5f97\u7a0515-20%(\u5408\u683c\u80a1\u5229,Qualified Dividend)<\/li>\n<li><strong>\u96d9\u91cd\u8ab2\u7a05<\/strong>: \u516c\u53f8\u76c8\u9918\u5148\u7e73\u4f01\u696d\u6240\u5f97\u7a05,\u5206\u914d\u7d66\u80a1\u6771\u5f8c\u518d\u7e73\u80a1\u5229\u6240\u5f97\u7a05<\/li>\n<\/ul>\n<p><strong>Advantages<\/strong>:<\/p>\n<ul>\n<li>\u7121\u80a1\u6771\u4eba\u6578\u8207\u570b\u7c4d\u9650\u5236,\u53ef\u63a5\u53d7\u5916\u570b\u6295\u8cc7\u8005<\/li>\n<li>\u53ef\u4fdd\u7559\u76c8\u9918\u4e0d\u5206\u914d,\u5ef6\u9072\u80a1\u6771\u8ab2\u7a05<\/li>\n<li>\u9069\u5408\u878d\u8cc7\u8207\u4e0a\u5e02<\/li>\n<\/ul>\n<p><strong>Disadvantages<\/strong>:<\/p>\n<ul>\n<li>\u96d9\u91cd\u8ab2\u7a05\u8ca0\u64d4\u8f03\u91cd<\/li>\n<li>\u9700\u7b26\u5408\u8907\u96dc\u7684\u6703\u8a08\u8207\u7533\u5831\u8981\u6c42<\/li>\n<\/ul>\n<h3>S-Corporation(S-Corp)\u7a05\u52d9\u8eab\u5206<\/h3>\n<p><strong>Applicable to<\/strong>: \u5c0f\u578b\u7f8e\u570b\u672c\u571f\u4f01\u696d,\u80a1\u6771\u70ba\u7f8e\u570b\u516c\u6c11\u6216\u5c45\u6c11<br \/>\n<strong>\u8ab2\u7a05\u65b9\u5f0f<\/strong>:<\/p>\n<ul>\n<li><strong>\u7a7f\u900f\u8ab2\u7a05(Pass-Through Taxation)<\/strong>: \u516c\u53f8\u4e0d\u7e73\u4f01\u696d\u6240\u5f97\u7a05,\u76c8\u9918\u76f4\u63a5\u5206\u914d\u7d66\u80a1\u6771,\u7531\u80a1\u6771\u6309\u500b\u4eba\u6240\u5f97\u7a05\u7387\u7e73\u7a05<\/li>\n<li>\u907f\u514d\u96d9\u91cd\u8ab2\u7a05<\/li>\n<\/ul>\n<p><strong>\u9650\u5236\u689d\u4ef6<\/strong>(2026 IRS\u898f\u5b9a):<\/p>\n<ul>\n<li>\u80a1\u6771\u4eba\u6578\u4e0d\u5f97\u8d85\u904e100\u4eba<\/li>\n<li>\u80a1\u6771\u5fc5\u9808\u70ba\u7f8e\u570b\u516c\u6c11\u6216\u5c45\u6c11(\u975e\u5c45\u6c11\u5916\u570b\u4eba\u4e0d\u5f97\u6301\u80a1)<\/li>\n<li>\u50c5\u80fd\u767c\u884c\u55ae\u4e00\u985e\u5225\u80a1\u4efd<\/li>\n<li>\u4e0d\u5f97\u70ba\u9280\u884c\u3001\u4fdd\u96aa\u516c\u53f8\u6216\u5916\u570b\u516c\u53f8<\/li>\n<\/ul>\n<p>\u26a0\ufe0f <strong>important reminder<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u82e5\u975e\u7f8e\u570b\u7a05\u52d9\u5c45\u6c11,<strong>\u4e0d\u5f97\u9078\u64c7S-Corp\u7a05\u52d9\u8eab\u5206<\/strong>\u3002\u82e5\u8aa4\u9078,IRS\u6703\u81ea\u52d5\u8f49\u70baC-Corp\u8ab2\u7a05\u4e26\u8ffd\u7e73\u7a05\u6b3e\u3002<\/p>\n<h3>LLC\u7a05\u52d9\u5206\u985e\u9078\u64c7<\/h3>\n<p>LLC(Limited Liability Company)\u672c\u8eab\u4e0d\u662f\u7a05\u52d9\u8eab\u5206,\u800c\u662f\u516c\u53f8\u578b\u614b\u3002<strong>LLC\u53ef\u9078\u64c7\u88abIRS\u8996\u70ba\u4ee5\u4e0b\u4e09\u7a2e\u7a05\u52d9\u8eab\u5206\u4e4b\u4e00:<\/strong><\/p>\n<div class=\"MarkdownTable_tableContainer__2k5Kh\" tabindex=\"0\" role=\"region\">\n<table>\n<thead>\n<tr>\n<th>\u7a05\u52d9\u5206\u985e<\/th>\n<th>\u8ab2\u7a05\u65b9\u5f0f<\/th>\n<th>Applicable scenarios<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Disregarded Entity<\/strong>(\u55ae\u4e00\u6210\u54e1LLC\u9810\u8a2d)<\/td>\n<td>\u8996\u70ba\u500b\u4eba\u7368\u8cc7,\u76c8\u9918\u4f75\u5165\u6210\u54e1\u500b\u4eba\u6240\u5f97\u7a05\u7533\u5831<\/td>\n<td>\u55ae\u4e00\u6210\u54e1LLC,\u7c21\u5316\u7a05\u52d9\u7533\u5831<\/td>\n<\/tr>\n<tr>\n<td><strong>Partnership<\/strong>(\u591a\u6210\u54e1LLC\u9810\u8a2d)<\/td>\n<td>\u7a7f\u900f\u8ab2\u7a05,\u76c8\u9918\u5206\u914d\u7d66\u6210\u54e1,\u7531\u6210\u54e1\u7e73\u500b\u4eba\u6240\u5f97\u7a05<\/td>\n<td>\u591a\u6210\u54e1LLC,\u907f\u514d\u96d9\u91cd\u8ab2\u7a05<\/td>\n<\/tr>\n<tr>\n<td><strong>C-Corp<\/strong>(\u9700\u4e3b\u52d5\u9078\u64c7)<\/td>\n<td>\u96d9\u91cd\u8ab2\u7a05,\u516c\u53f8\u7e73\u4f01\u696d\u6240\u5f97\u7a05,\u6210\u54e1\u7e73\u80a1\u5229\u6240\u5f97\u7a05<\/td>\n<td>\u8a08\u5283\u878d\u8cc7\u6216\u4e0a\u5e02\u7684LLC<\/td>\n<\/tr>\n<tr>\n<td><strong>S-Corp<\/strong>(\u9700\u4e3b\u52d5\u9078\u64c7\u4e26\u7b26\u5408\u8cc7\u683c)<\/td>\n<td>\u7a7f\u900f\u8ab2\u7a05,\u907f\u514d\u96d9\u91cd\u8ab2\u7a05,\u4f46\u9700\u7b26\u5408\u80a1\u6771\u9650\u5236<\/td>\n<td>\u7b26\u5408S-Corp\u8cc7\u683c\u7684\u7f8e\u570b\u672c\u571fLLC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u82e5\u9078\u64c7LLC,\u5efa\u8b70\u9810\u8a2d\u4f7f\u7528Partnership\u8ab2\u7a05(\u591a\u6210\u54e1)\u6216Disregarded Entity(\u55ae\u4e00\u6210\u54e1),\u907f\u514dC-Corp\u96d9\u91cd\u8ab2\u7a05\u3002\u82e5\u672a\u4f86\u8a08\u5283\u878d\u8cc7,\u53ef\u900f\u904eIRS Form 8832\u8b8a\u66f4\u70baC-Corp\u8ab2\u7a05\u3002<\/p>\n<hr \/>\n<h3>\u57163: \u7f8e\u570b\u516c\u53f8\u7a05\u52d9\u8eab\u5206\u9078\u64c7\u6c7a\u7b56\u6a39<\/h3>\n<p><strong>Description of the use of the picture<\/strong>:<br \/>\n\u6b64\u6c7a\u7b56\u6a39\u5c07\u300c\u53f0\u7063\u5275\u696d\u8005\u8a72\u9078\u64c7C-Corp\u3001S-Corp\u6216LLC\u7a05\u52d9\u5206\u985e\u300d\u7684\u5224\u5b9a\u908f\u8f2f\u8996\u89ba\u5316,\u5e6b\u52a9\u5275\u696d\u8005\u6839\u64da\u80a1\u6771\u8eab\u5206\u3001\u878d\u8cc7\u8a08\u5283\u8207\u7a05\u52d9\u8ca0\u64d4\u505a\u51fa\u6b63\u78ba\u6c7a\u7b56\u3002<\/p>\n<div class=\"MarkdownCodeBlock_container__nRn2j\">\n<div class=\"MarkdownCodeBlock_codeBlock__rvLec force-dark\">\n<div class=\"MarkdownCodeBlock_codeFooterPoePython__8QxYT\">\n<div class=\"MarkdownCodeBlock_codeFooterRightSection__9Hz_z\"><img decoding=\"async\" class=\"alignnone size-full wp-image-19229\" src=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-tax-status-decision-tree-c-corp-s-corp-llc-2026.png\" alt=\"\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c\u7684\u89d2\u8272\u7a05\u52d9\u8eab\u5206\u8207\u6cd5\u5f8b\u8cac\u4efb\u5b8c\u6574\u8aaa\u660e\u5c01\u9762,\u986f\u793a\u53f0\u7063\u5275\u696d\u8005\u5fc5\u77e5\u7684\u8463\u4e8b\u80a1\u6771\u6210\u54e1\u6b0a\u8cac\u8207\u7a05\u52d9\u9078\u64c72026\u6700\u65b0\u6cd5\u898f\" width=\"1792\" height=\"2400\" srcset=\"https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-tax-status-decision-tree-c-corp-s-corp-llc-2026.png 1792w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-tax-status-decision-tree-c-corp-s-corp-llc-2026-768x1029.png 768w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-tax-status-decision-tree-c-corp-s-corp-llc-2026-1147x1536.png 1147w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-tax-status-decision-tree-c-corp-s-corp-llc-2026-1529x2048.png 1529w, https:\/\/greenoo.tw\/wp-content\/uploads\/2026\/01\/us-company-tax-status-decision-tree-c-corp-s-corp-llc-2026-9x12.png 9w\" sizes=\"(max-width: 1792px) 100vw, 1792px\" \/><\/div>\n<\/div>\n<\/div>\n<\/div>\n<hr \/>\n<h2>\u6cd5\u5f8b\u8cac\u4efb\u754c\u7dda:\u6709\u9650\u8cac\u4efb\u4fdd\u8b77\u8207\u7a7f\u523a\u516c\u53f8\u9762\u7d17\u98a8\u96aa<\/h2>\n<p>\u7f8e\u570b\u516c\u53f8\u6cd5\u63d0\u4f9b<strong>\u6709\u9650\u8cac\u4efb\u4fdd\u8b77(Limited Liability Protection)<\/strong>,\u80a1\u6771\/\u6210\u54e1\u50c5\u4ee5\u51fa\u8cc7\u984d\u70ba\u9650\u627f\u64d4\u8cac\u4efb,\u500b\u4eba\u8cc7\u7522\u4e0d\u53d7\u516c\u53f8\u50b5\u52d9\u5f71\u97ff\u3002<strong>\u4f46\u82e5\u9055\u53cd\u7279\u5b9a\u6cd5\u5f8b\u898f\u5b9a,\u6cd5\u9662\u53ef\u80fd\u300c\u7a7f\u523a\u516c\u53f8\u9762\u7d17(Pierce the Corporate Veil)\u300d,\u8ffd\u7a76\u80a1\u6771\/\u6210\u54e1\u500b\u4eba\u8cac\u4efb\u3002<\/strong><\/p>\n<h3>\u6709\u9650\u8cac\u4efb\u4fdd\u8b77\u7684\u9069\u7528\u689d\u4ef6<\/h3>\n<p>\u8981\u7dad\u6301\u6709\u9650\u8cac\u4efb\u4fdd\u8b77,\u516c\u53f8\u5fc5\u9808:<\/p>\n<ul>\n<li>\u2705 \u9075\u5b88\u516c\u53f8\u7ae0\u7a0b\u8207\u5dde\u6cd5\u898f\u5b9a<\/li>\n<li>\u2705 \u7dad\u6301\u7368\u7acb\u6cd5\u4eba\u5730\u4f4d(\u516c\u53f8\u8207\u500b\u4eba\u8ca1\u52d9\u5206\u96e2)<\/li>\n<li>\u2705 \u5b9a\u671f\u53ec\u958b\u8463\u4e8b\u6703\u8207\u80a1\u6771\u6703\u8b70\u4e26\u4fdd\u5b58\u7d00\u9304<\/li>\n<li>\u2705 \u6309\u6642\u63d0\u4ea4\u5e74\u5ea6\u5831\u544a\u8207\u7e73\u7d0d\u5dde\u653f\u5e9c\u5e74\u8cbb<\/li>\n<li>\u2705 \u4ee5\u516c\u53f8\u540d\u7fa9\u7c3d\u7f72\u5408\u7d04\u8207\u958b\u7acb\u767c\u7968<\/li>\n<\/ul>\n<h3>\u7a7f\u523a\u516c\u53f8\u9762\u7d17\u7684\u5e38\u898b\u60c5\u5883<\/h3>\n<p>\u6cd5\u9662\u53ef\u80fd\u8ffd\u7a76\u80a1\u6771\/\u6210\u54e1\u500b\u4eba\u8cac\u4efb\u7684\u60c5\u6cc1:<\/p>\n<ul>\n<li>\u274c <strong>\u516c\u53f8\u8207\u500b\u4eba\u8ca1\u52d9\u6df7\u540c<\/strong>: \u4f7f\u7528\u516c\u53f8\u5e33\u6236\u652f\u4ed8\u500b\u4eba\u958b\u652f,\u6216\u5c07\u500b\u4eba\u8cc7\u7522\u6df7\u5165\u516c\u53f8\u5e33\u6236<\/li>\n<li>\u274c <strong>\u8cc7\u672c\u4e0d\u8db3(Undercapitalization)<\/strong>: \u516c\u53f8\u8a2d\u7acb\u6642\u8cc7\u672c\u984d\u904e\u4f4e,\u7121\u6cd5\u652f\u61c9\u6b63\u5e38\u71df\u904b\u8207\u50b5\u52d9<\/li>\n<li>\u274c <strong>\u8a50\u6b3a\u6216\u4e0d\u7576\u884c\u70ba<\/strong>: \u5229\u7528\u516c\u53f8\u9032\u884c\u8a50\u6b3a\u3001\u9003\u7a05\u6216\u898f\u907f\u50b5\u52d9<\/li>\n<li>\u274c <strong>\u672a\u9075\u5b88\u516c\u53f8\u5f62\u5f0f<\/strong>: \u672a\u53ec\u958b\u6703\u8b70\u3001\u672a\u4fdd\u5b58\u7d00\u9304\u3001\u672a\u4ee5\u516c\u53f8\u540d\u7fa9\u7c3d\u7d04<\/li>\n<li>\u274c <strong>\u63a7\u5236\u80a1\u6771\u6feb\u7528\u6b0a\u529b<\/strong>: \u5927\u80a1\u6771\u64cd\u7e31\u516c\u53f8\u640d\u5bb3\u5c0f\u80a1\u6771\u6216\u50b5\u6b0a\u4eba\u5229\u76ca<\/li>\n<\/ul>\n<p>\ud83d\udea8 <strong>Legal Risks<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u82e5\u5c07\u7f8e\u570b\u516c\u53f8\u8996\u70ba\u300c\u500b\u4eba\u9322\u5305\u300d,\u96a8\u610f\u8f49\u79fb\u8cc7\u91d1\u6216\u6df7\u7528\u5e33\u6236,\u6cd5\u9662\u53ef\u80fd\u8a8d\u5b9a\u516c\u53f8\u50c5\u70ba\u300c\u500b\u4eba\u5206\u8eab(Alter Ego)\u300d,\u8ffd\u7a76\u500b\u4eba\u8cac\u4efb\u3002\u5efa\u8b70\u8058\u8acb\u6703\u8a08\u5e2b\u8207\u5f8b\u5e2b\u78ba\u4fdd\u8ca1\u52d9\u7368\u7acb\u8207\u5408\u898f\u71df\u904b\u3002<\/p>\n<h3>\u8463\u4e8b\u8207\u9ad8\u968e\u4e3b\u7ba1\u7684\u500b\u4eba\u8cac\u4efb<\/h3>\n<p>\u8463\u4e8b\u8207\u9ad8\u968e\u4e3b\u7ba1\u82e5\u9055\u53cd\u5fe0\u8aa0\u7fa9\u52d9\u6216\u6ce8\u610f\u7fa9\u52d9,\u53ef\u80fd\u88ab\u8ffd\u7a76\u500b\u4eba\u8cac\u4efb:<\/p>\n<ul>\n<li><strong>\u80a1\u6771\u4ee3\u8868\u8a34\u8a1f(Derivative Lawsuit)<\/strong>: \u80a1\u6771\u4ee3\u8868\u516c\u53f8\u8d77\u8a34\u8463\u4e8b\u6216\u9ad8\u968e\u4e3b\u7ba1,\u8ffd\u511f\u516c\u53f8\u640d\u5931<\/li>\n<li><strong>D&amp;O\u4fdd\u96aa(Directors and Officers Liability Insurance)<\/strong>: \u5efa\u8b70\u8cfc\u8cb7D&amp;O\u4fdd\u96aa,\u4fdd\u969c\u8463\u4e8b\u8207\u9ad8\u968e\u4e3b\u7ba1\u56e0\u7ba1\u7406\u6c7a\u7b56\u7522\u751f\u7684\u6cd5\u5f8b\u8cac\u4efb<\/li>\n<\/ul>\n<p>\ud83d\udca1 <strong>\u5be6\u52d9\u6280\u5de7<\/strong>: Delaware\u5dde\u516c\u53f8\u6cd5\u5141\u8a31\u7ae0\u7a0b\u9650\u5236\u8463\u4e8b\u8cac\u4efb(Exculpation Clause),\u4f46\u4e0d\u9069\u7528\u65bc\u6545\u610f\u4e0d\u7576\u884c\u70ba\u3001\u5229\u76ca\u8f38\u9001\u6216\u9055\u53cd\u5fe0\u8aa0\u7fa9\u52d9\u3002\u5efa\u8b70\u5728\u7ae0\u7a0b\u4e2d\u52a0\u5165\u6b64\u689d\u6b3e,\u964d\u4f4e\u8463\u4e8b\u88ab\u8a34\u98a8\u96aa\u3002<\/p>\n<hr \/>\n<h2>\u9700\u8981\u7279\u5225\u6ce8\u610f\u76844\u500b\u5408\u898f\u7d05\u7dda<\/h2>\n<h3>1. \u5916\u570b\u4eba\u7a05\u52d9\u7533\u5831\u7fa9\u52d9(FBAR\u8207Form 5472)<\/h3>\n<p>\u53f0\u7063\u5275\u696d\u8005\u82e5\u6301\u6709\u7f8e\u570b\u516c\u53f825%\u4ee5\u4e0a\u80a1\u6b0a\u6216\u64d4\u4efb\u8463\u4e8b\/\u9ad8\u968e\u4e3b\u7ba1,\u53ef\u80fd\u9700\u7533\u5831:<\/p>\n<ul>\n<li><strong>FBAR(FinCEN Form 114)<\/strong>: \u82e5\u7f8e\u570b\u9280\u884c\u5e33\u6236\u9918\u984d\u8d85\u904e$10,000,\u9700\u5411FinCEN\u7533\u5831<\/li>\n<li><strong>Form 5472<\/strong>: \u5916\u570b\u4eba\u6301\u80a125%\u4ee5\u4e0a\u7684\u7f8e\u570b\u516c\u53f8,\u9700\u5411IRS\u7533\u5831\u8207\u95dc\u806f\u65b9\u4ea4\u6613<\/li>\n<\/ul>\n<p>\u26a0\ufe0f <strong>important reminder<\/strong>: \u672a\u4f9d\u6cd5\u7533\u5831FBAR,\u7f70\u6b3e\u6700\u9ad8$10,000\/\u6b21(\u975e\u6545\u610f)\u6216$100,000\/\u6b21\u6216\u5e33\u6236\u9918\u984d50%(\u6545\u610f),\u56b4\u91cd\u8005\u53ef\u80fd\u9762\u81e8\u5211\u4e8b\u8cac\u4efb\u3002<\/p>\n<h3>2. \u5dde\u653f\u5e9c\u5e74\u5ea6\u5831\u544a\u8207Registered Agent<\/h3>\n<p>\u6240\u6709\u7f8e\u570b\u516c\u53f8\u5fc5\u9808:<\/p>\n<ul>\n<li>\u6bcf\u5e74\u5411\u8a3b\u518a\u5dde\u63d0\u4ea4\u5e74\u5ea6\u5831\u544a(Annual Report)\u4e26\u7e73\u7d0d\u5e74\u8cbb($50-$800,\u8996\u5dde\u800c\u5b9a)<\/li>\n<li>\u7dad\u6301Registered Agent(\u8a3b\u518a\u4ee3\u7406\u4eba)\u5730\u5740,\u63a5\u6536\u653f\u5e9c\u8207\u6cd5\u5f8b\u6587\u4ef6<\/li>\n<\/ul>\n<p>\u274c <strong>Common Misconceptions<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u5e38\u5ffd\u7565\u5e74\u5ea6\u5831\u544a,\u5c0e\u81f4\u516c\u53f8\u88ab\u5dde\u653f\u5e9c\u5f37\u5236\u89e3\u6563(Administrative Dissolution),\u55aa\u5931\u6709\u9650\u8cac\u4efb\u4fdd\u8b77\u8207\u71df\u696d\u8cc7\u683c\u3002<\/p>\n<h3>3. \u71df\u696d\u57f7\u7167\u8207\u7522\u696d\u7279\u5b9a\u8a31\u53ef<\/h3>\n<p>\u9664\u516c\u53f8\u8a3b\u518a\u5916,\u591a\u6578\u5546\u696d\u6d3b\u52d5\u9700\u53d6\u5f97:<\/p>\n<ul>\n<li><strong>\u71df\u696d\u57f7\u7167(Business License)<\/strong>: \u7531\u5e02\/\u90e1\u653f\u5e9c\u6838\u767c<\/li>\n<li><strong>\u7522\u696d\u7279\u5b9a\u8a31\u53ef<\/strong>: \u5982\u98df\u54c1\u696d\u9700FDA\u8a3b\u518a\u3001\u91ab\u7642\u5668\u6750\u9700FDA 510(k)\u3001\u96fb\u5668\u9700UL\/FCC\u8a8d\u8b49<\/li>\n<\/ul>\n<h3>4. \u52de\u5de5\u6cd5\u8207\u54e1\u5de5\u5206\u985e(Employee vs Independent Contractor)<\/h3>\n<p>\u7f8e\u570b\u52de\u5de5\u6cd5\u5c0d\u54e1\u5de5\u5206\u985e\u6709\u56b4\u683c\u898f\u5b9a:<\/p>\n<ul>\n<li><strong>\u54e1\u5de5(Employee)<\/strong>: \u516c\u53f8\u9700\u4ee3\u6263\u7a05\u6b3e\u3001\u7e73\u7d0d\u793e\u6703\u5b89\u5168\u7a05\u3001\u63d0\u4f9b\u5931\u696d\u4fdd\u96aa<\/li>\n<li><strong>\u7368\u7acb\u627f\u652c\u4eba(Independent Contractor)<\/strong>: \u81ea\u884c\u5831\u7a05,\u516c\u53f8\u7121\u4ee3\u6263\u7fa9\u52d9<\/li>\n<\/ul>\n<p>\u274c <strong>Common Misconceptions<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u5e38\u5c07\u54e1\u5de5\u932f\u8aa4\u5206\u985e\u70ba\u7368\u7acb\u627f\u652c\u4eba,\u898f\u907f\u7a05\u52d9\u8207\u52de\u4fdd\u7fa9\u52d9\u3002\u82e5\u88abIRS\u6216\u5dde\u653f\u5e9c\u7a3d\u67e5,\u9700\u88dc\u7e73\u7a05\u6b3e\u3001\u7f70\u6b3e\u4e26\u627f\u64d4\u6cd5\u5f8b\u8cac\u4efb\u3002<\/p>\n<hr \/>\n<h2>Conclusion<\/h2>\n<ul>\n<li><strong>\u89d2\u8272\u6b0a\u8cac<\/strong>: \u7f8e\u570b\u516c\u53f8\u7684\u8463\u4e8b\u3001\u80a1\u6771\/\u6210\u54e1\u3001\u9ad8\u968e\u4e3b\u7ba1\u5404\u6709\u660e\u78ba\u6b0a\u8cac,\u8463\u4e8b\u8ca0\u8cac\u7b56\u7565\u6c7a\u7b56,\u9ad8\u968e\u4e3b\u7ba1\u8ca0\u8cac\u65e5\u5e38\u71df\u904b,\u80a1\u6771\/\u6210\u54e1\u4eab\u6709\u5206\u7d05\u8207\u6295\u7968\u6b0a<\/li>\n<li><strong>\u7a05\u52d9\u8eab\u5206<\/strong>: \u53f0\u7063\u5275\u696d\u8005\u4e0d\u5f97\u9078\u64c7S-Corp,\u5efa\u8b70\u4f7f\u7528LLC(Partnership\/Disregarded Entity)\u907f\u514d\u96d9\u91cd\u8ab2\u7a05,\u6216\u9078\u64c7C-Corp\u63a5\u53d7\u5916\u570b\u6295\u8cc7<\/li>\n<li><strong>\u6709\u9650\u8cac\u4efb<\/strong>: \u7dad\u6301\u516c\u53f8\u8207\u500b\u4eba\u8ca1\u52d9\u5206\u96e2\u3001\u9075\u5b88\u516c\u53f8\u5f62\u5f0f\u3001\u5b9a\u671f\u53ec\u958b\u6703\u8b70,\u907f\u514d\u7a7f\u523a\u516c\u53f8\u9762\u7d17\u98a8\u96aa<\/li>\n<li><strong>Compliance Obligations<\/strong>: \u6309\u6642\u63d0\u4ea4\u5e74\u5ea6\u5831\u544a\u3001\u7533\u5831FBAR\u8207Form 5472\u3001\u53d6\u5f97\u71df\u696d\u57f7\u7167\u3001\u6b63\u78ba\u5206\u985e\u54e1\u5de5<\/li>\n<\/ul>\n<p>\u82e5\u5c0d\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c\u7684\u89d2\u8272\u3001\u7a05\u52d9\u8207\u6cd5\u5f8b\u8cac\u4efb\u4ecd\u6709\u7591\u554f,\u6b61\u8fce\u53c3\u8003<a href=\"https:\/\/greenoo.tw\/en\/\" target=\"_blank\" rel=\"noopener\">Green Circle Official Website<\/a>\u7684\u5c08\u696d\u9867\u554f\u670d\u52d9\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u7f8e\u570b\u516c\u53f8\u8a3b\u518a\u5f8c,\u5275\u8fa6\u4eba\u7684\u8eab\u5206\u8207\u8cac\u4efb\u662f\u4ec0\u9ebc? \u8a3b\u518a\u7f8e\u570b\u516c\u53f8\u5f8c,\u5275\u8fa6\u4eba\u6703\u540c\u6642\u64c1\u6709\u591a\u91cd\u8eab\u5206:\u8463\u4e8b(Director) [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[38],"tags":[],"class_list":["post-19221","post","type-post","status-publish","format-standard","hentry","category-38"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/19221"}],"collection":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/comments?post=19221"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/19221\/revisions"}],"predecessor-version":[{"id":19230,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/19221\/revisions\/19230"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/media?parent=19221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/categories?post=19221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/tags?post=19221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}