Yiyiphi iNqanaba leRhafu leShishini elincinci?
Xa ucinga "ngerhafu yoshishino," ucinga ngezinga lokuhlawula irhafu yengeniso yelizwe .
Kodwa iNational Federation of Business Independent ithi amaninzi amashishini amancinci ahlawuli irhafu yerhafu kwizinga loshishino. Phantse i-75% yamashishini amancinci awayiyo imibutho. Le pesenti enkulu yamashishini amancinci "ayidlulisa" amashishini, irhafu yokuhlawula irhafu yerhafu yomnini womnini.
Ekubeni amaxabiso amashishini amancinci (angabambiswanga) irhafu ahlanganiswe kwingeniso epheleleyo yomnini-shishini, kufuneka sijonge ireyithi zerhafu eziza kuqala ukusebenza ngo-2018 kwaye ziqhubeke iminyaka eyi-8.
Iyiphi iNqanaba leRhafu yeNkampani?
Amashishini amakhulu kunye nalawo ahlawuliswayo njengemibutho baya kuba neerhafu ezinkulu ezinqunywe phantsi komthetho omtsha werhafu. Ireyithi yentlawulo yenkampani inqunywe ukusuka kwitheyibhile kunye neerhafu eziphezulu zoshishino kwi-37% kwi-plated 21%. Olu tshintsho alukho usuku lokuphela kwalo.
Ziziphi ezinye iintlawulo ezithatha ishishini?
Ukongeza kwiirhafu zerhafu, inkunzi enkulu yeerhafu yerhafu yamashishini amancinci ukuhlawula irhafu yerhafu.
Ezi ntlawulo zisekelwe kwintlawulo yomqeshwa kwisilinganiso se-7.25% kumvuzo wokuhlawula umvuzo. Ezinye iintlawulo zerhafu, njengentlawulo yokungabikho kwemisebenzi kunye neerhafu zokuhlawula abasebenzi, ukwandisa inani leerhafu umqeshi kufuneka ahlawule.
Ezinye iirhafu lakho ishishini liza kuhlawulwa liquka:
- Iintlawulo zentengo kwiintengo zoshishino-mali kunye nokuthengiswa kwempahla yezoshishino. Ukuzuza kwexesha elide (elibanjwe ngaphezu konyaka) lihlawulwa kwiimilinganiselo ezahlukeneyo, kuxhomekeke kwingeniso yoshishino, i-short-term gain earnings ifakwe kwingeniso eqhelekileyo.
- Amashishini kufuneka ahlawule irhafu yepropati kwipropati yangempela (umhlaba kunye nezakhiwo) eziphantsi kweshishini.
- Ibhizinisi lakho kufuneka lihlawule irhafu kwizabelo ezivela kutyalo-mali.
Kuthiwani Ngeentlawulo zeeRhafu zoRhwebo?
Umthetho omtsha werhafu uza kuphazamisa irhafu yengeniso yelizwe (kuba amazwe anerhafu yengeniso) kunye nezinye iirhafu zorhulumente. Amanye amazwe aneengingqi zerhafu engcono kunezo zabanye; Iirhafu zeSatifikethi seRhafu zichaza imeko yabo yerhafu, kwaye zonke iirhafu zithathwa.
Eminye yenguqu yenguqu yomthetho wokuguqulwa kwentela onokuchaphazela ishishini lakho, kuxhomekeke kwimeko enjani ebhizinisini. Amazwe aqwalasela i-https: //taxfoundation.org/publications/state-business-tax-climate-index/ nemiphumo entsha umthetho werhafu; ezinye ziya kuhambelana nemimiselo yerhafu yombuso kunye nezinye aziyi.
Abanini beShishini abancinci bahlawula irhafu?
Uninzi lwamashishini amancinci anabantu ngabanye. Njengoko kuthethwe ngentla, ubambiswano, i-LLC kunye ne-propati-mveliso bodwa azihlawuli irhafu yoshishino, kodwa irhafu iyadluliselwa kubanikazi kwaye ihlawulwa ngabanikazi kwimbuyekezo yabo yentela . Ngoko, kubuza umbuzo malunga nokuba luphi na irhafu ehlawula irhafu ehlawulwa ngumntu ngamnye kuzo zonke iintlobo zengeniso, kungekhona nje ingeniso yoshishino.
Uhlobo olulodwa loshishino oluhlawula irhafu luyinkampani. Abanikazi be-corporation abahlawulisi nayiphi na irhafu kwiingeniso zenkampani, kodwa bahlawuliswa kwingeniso yabo xa besebenza njengabasebenzi, kwaye bahlawuliswa kwi-dividend engenayo abayifumanayo (ebizwa ngokuba yi-"taxation double").
Ukuqwalasela iRhafu yeNtlawulo ephumelelayo
Amashishini amancinci yazo zonke iintlobo ahlawula umyinge ophezulu othe wenziwa ngerhafu we- 19.8 . Intlawulo yerhafu esebenzayo ngumyinge weerhafu kwi-shishini okanye umntu ohlawula irhafu. Ireyithi yentlawulo efanelekileyo ibalwa ngokuhlula irhafu yerhafu ehlawulwayo ngeniso engenayo. Enye indlela yokujonga iireyithi zerhafu yerhafu yesigxina esezantsi, eli lizinga eliphezulu elihlawulwa li shishini okanye umntu. Itheyibhile yezinga lentlawulo yerhafu , umzekelo, unamazinga ahlukeneyo yentlawulo kumanqanaba ahlukeneyo kwingeniso yenkampani.
Andiyithandi imimandla kuba bengakuxeleli nto nantoni na malunga neziphelo zomgca. Uyazi ukuba bathetha ntoni: Ukuba unamathele intloko yakho ehovini kunye neenyawo zakho kwifriji, ngokulinganayo ulungile.
Ngokwe-SBA ingxelo ekhankanywe ngasentla,
Ubunini bomhlaba obunobuso bujongene nezinga le-13.3 yepesenti, intsebenziswano encinci ibhekene neepesenti ezingama-23,6, kunye neenkampani ezincinci ze-S zijongene nama-26.9 ekhulwini. Ngelixa lingafaniseki ngokuthe ngqo, izinga elijongene neenkampani ezincinci C li-17.5 ekhulwini.
Ulwahlulo olupheleleyo lwemali kwiintlobo zamashishini
Yintoni enomdla kum apha kule ngxelo ye-SBA yile manani malunga nemali engenayo.
Phantse iipesenti ezingama-60 zepropetorship ezincinci zodwa zifumana imali engenayo engaphantsi kwama-R10 000, ngelixa i-3.1% kuphela inenzuzo engenayo ye-$ 100,000. Ngakolunye uhlangothi, iipesenti ezingaphezu kwe-18 zeenkampani ezincinci ze-S zinemali engenayo ye-$ 100,000.
Ingeniso ephakamileyo yemibutho iya kuba yinto ebalulekileyo ekuchazeni izinga eliphezulu lentela.
Kuthiwani ngeentlawulo ze-LLC shishini?
Ukuba uyazibuza ukuba kutheni iinkampani ezinobunzima (ii-LLC) zingaboniswa, khumbula ukuba uhlobo lwe-LLC lwentengiso aluqwalaselwe njengentlawulo yerhafu yi-IRS. U-LLC onomnini omnye uhlawuliswa njengomnini wedwa, kunye nentlawulo yerhafu ebalwe kwiShedyuli C yokubuyisela irhafu yomnini. I-LLC-Multi-member members ihlawulwa njengentsebenziswano . Kuzo zombini iimeko, iirhafu ze-LLC zidluliselwa kumninibo.