While the small-business corporation can save a great deal in taxes by being taxed as partnership, it keeps the other nontax advantages, such as limited liability.

• 这类小型的股份有限公司由于按合伙企业组织形式交纳所得税，可以节约大量的税款，同时它们还享受了其他非税务方面的优越性，如有限的责任等。