Iinkonzo zoPhando kunye nophuhliso lweeNkampani

Umthetho we-PATH ka-2015 uquka ezinye izikhuthazo ezongezelelweyo ngendlela yemirhumo yerhafu yamashishini amancinci asebenzisa i-R & D (uPhando noPhuhliso).

Yintoni eQinisekisa njengoPhando noPhuhliso?

Zininzi iintlobo zamashishini zenza uphando, kwaye awukwazi nokuba uqaphele ukuba imisebenzi yebhizinisi lakho inokufumaneka njengemali yengxelo yerhafu. Ibhizinisi lakho liyakwazi ukufumana ilungelo lokuthenga ngetyala ngemisebenzi enjenge:

I- IRS ithi uphando olulungele ukuhlawulwa kwetyala kufuneka

eyenziwa ukufumanisa ulwazi oluthile lwezobuchwepheshe, kunye nesicelo eso kufuneka senzelwe ukuphuhlisa inxalenye entsha yezo shishino zomhlawuli-ntlawulo. Ukongeza, ngokubanzi yonke imisebenzi yophando kufuneka ibe yinkqubo yovavanyo olumalunga nomsebenzi omtsha okanye uphuculo, ukusebenza, ukuthembeka, okanye umgangatho ....

Ziziphi iirhafu zeRhafu ezifumanekayo? Le Mivuzo Yentlawulo isebenza njani?

Ngokuqhelekileyo, ityala lemali yerhafu ithathwa ngqo ngqo kwingeniso yoshishino, njengoko kuboniswe kwingxelo yerhafu yezorhwebo.

Kule meko, njengoko kuphawuliwe ngasentla, uMthetho we-PATH ukwandise ikhredithi yerhafu ngamashishini amancinci, ukuqala ngokususela ngo-2016, kwaye yenza ukuba ityala linqunywe. Oku kususa umsebenzi wokuqagela kwamashishini azama ukwenza izicwangciso.

Ngokukodwa, amashishini amasha (phantsi kweminyaka engama-5 ubudala) kunye namashishini amancinci angaphantsi kwezigidi ezingama-R6 kwizigidi ezingama-reyithi zonyaka werhafu anokukwazi ukufumana i-credit ukuya kuma-250,000 ngonyaka.

Nakhu oku kusebenza ngayo izikripthi zerhafu: ishishini lichitha imali, ngoko lenza isicelo somboleko werhafu. Ikhredithi isetyenziselwa ngqo kwingeniso yezoshishino, nto ingcono kunokuba ithathe inzuzo kwixabiso.

Kukho iintlobo zentlawulo yeerhafu ekufuneka zithathwe kuyo. Umthetho ka-2015 uvumela amashishini amancinci ukuba athathe ikhredithi yentlawulo ngoku:

Ezi zikhetho zivumela ukuba ishishini likwazi ukuguquguquka apho bafaka khona irhafu. Amashishini amancinci amancinane, umzekelo, angenayo inkokhelo yerhafu yengeniso eyaneleyo yokusebenzisa irhafu, ngoko ke ishishini linokukhetha enye yezinye iindlela.

Ukuthatha iitaliti ngokuchasene nesabelo somqeshi yentlawulo yeNtlalo kuthetha ukuba unokukwazi ukuthabatha i-credit nangona ishishini lakho lingenzi inzuzo.

Qaphela ukuba inkokhelo yentlawulo yeR & D ingathathwa kwiNkcitho encinci yerhafu. Le rhafu yerhafu isetyenziselwa ukubuyiselwa kwentela yomntu, ngoko kuya kutholakala kuphela ukupasa irhafu . Ezi ziirhafu zoshishino ezigqithisela ukubuyela kwerhafu yerhafu yomnini-shishini kwaye ziza kubandakanya i-proprietorships yodwa, i-LLC kunye nokusebenzisana.

Indlela yokufaka isicelo kule R & D yeMatyala yentlawulo

Uya kufaka isicelo sekhredithi ngomnyaka othile werhafu ngokufaka ifom ye-IRS 6765-Intlawulo yokwenza imisebenzi yophando . Ifom ikunika ezimbini iindlela zokuthatha i-credit:

Ikhetho ngalinye liquka uluhlu lweendleko ezibandakanyiweyo (ezifana nomvuzo, iindleko zekhompyutha, kunye neendleko zokubonelela) kunye nokubala. Kukulungele ukufunda iifayile kwimigaqo yefomu 6765 ngaphambi kokuba uqale. I-IRS ibonisa ukuba isebenze kuzo zombini iindlela ukuze ubone ukuba yeyiphi imiphumo enkulu kwinkokhelo.

Ukukhutshwa okanye ukuchithwa kweMali yokuRhweba yeR & D

Ungaphinda ufune ukukhangela ekutsaleni okanye ukuhlawula (ukusasazeka) iindleko zale mi sebenzi yophando. I-IRS inezikhokelo zokunciphisa okanye ukuhlawula izikwere zerhafu zophando.

Ekupheliseni: Hlola ngeNgcaciso yakho yerhafu

Njengesiqhelo kunye neentlobo zentlawulo zerhafu, iziqinisekiso kunye nenkqubo ziyinkimbinkimbi.

Injongo yale nqaku ayikukunika iingcebiso zerhafu, kodwa kukunikezela ngolwazi oluqhelekileyo lokusebenzisa kwincoko yakho kunye neengcali zakho zerhafu.