Yimvelaphi yenkampani yangaphandle elawulwayo?
Yonke ishishini lizama ukuhlawula njengerhafu encinci yengeniso ngokusemthethweni (ibizwa ngokuba kukukhutshwa kwentela ).
Kodwa uhlobo lwamazwe ngamazwe kwiphondo lama-21 lenze into ebizwa ngokuba yi-offshoring-doing job and business out of the US ukukhupha irhafu (engekho yomthetho).
I-US namanye amazwe azama ukulawula imizamo yokuthatha imali evela kwelizwe. Ngokuqhelekileyo, le ngeniso ifom yeemfuno zokunika ingxelo. Ngokutsho kwe-Investopedia, inkampani elawulwa ichazwa ngokubhekiselele kwinani lezabelo zabemi base-US. Inkampani ebencinci kunenani elifunekayo labanikazi bamashishini bangaphandle libhekwa njengezimeleyo kunokuba lilawulwe.
Abanini-zimashishini bezabelo bahlawula irhafu kwiholo lemali kuphela xa bathabatha igalelo. Ukuba bathabatha igalelo kwiinkampani zasekhaya zase-US, ezi zihlawulelo mazixelwe ngamnye ngonyaka, zisebenzisa i- Form 1099-DIV . Kodwa ukuba aba bathathi-nxaxheba bathatha igalelo okanye enye inzuzo evela kwiinkampani zangaphandle, banokucinga ukuba akudingeki ukuba babike loo ntlawulo okanye bahlawule irhafu kuyo.
Yilapho i-corporation yangaphandle elawulwayo ingena, njengendlela yokurhweba abanikazi bezorhwebo be-US kwimali yabo evela kwiinkampani zangaphandle.
Iyiphi iNkampani Yangaphandle?
Igama elithi "amazwe angaphandle" kwimeko yokubandakanya ishishini ineentsingiselo ezimbini. Inkampani yamanye amazwe ngokuqhelekileyo nayiphi na inhlangano ebandakanyekayo ukwenza ishishini kwiphondo okanye ilizwe ngaphandle kolawulo lwayo lwangaphambili.
Ngokomzekelo, iqumrhu lifakwe ekuqaleni kwiDelaware ; kuthathwa njengenkampani yasekhaya kwimeko. Kodwa i-corporation nayo yenza ishishini eNew York, ngoko kufuneka ifake i-state corporation status kunye ne-New York. Iqumrhu lingenza ishishini e-Ireland. Ingasungula inkampani encedisayo e-Ireland, kwaye i-Ireland corporation ithathwa njengenkampani yangaphandle.
Ngenjongo yesimo seCFC, ii-IRS zijonga kuphela iinkampani ezingezizo zase-US, kwaye kuphela iinkampani ezihlawuliswayo njengemibutho (kuquka i- LLC ekhethiweyo ukuba ihlawulwe njengenhlangano) .
IQumrhu Elilawulayo Lwamanye amazwe lichazwe njani nge-IRS?
Isimo seCFC sisetyenziswe phantsi kweSahlulo seF F seKhowudi yeNgeniso yangaphakathi, ngoko ngezinye izihlandlo libizwa ngokuba ngumgaqo-sub-F. Udidi lweCandelo loLawulo lwamazwe angaphandle luye lwadalwa ukuqokelela ulwazi malunga nemali evela kumazwe angaphandle alawulwa ngabemi baseUnited States kunye nokuqokelela irhafu kuloo ntlawulo. Amagosa, abalawuli, kunye nabanini-zimali zeCFC kufuneka baxele ingxelo engeniso efunyanwe kwimali yee nkampani.
I-IRS ichaza inkampani yangaphandle njengoko ilawulwa ukuba:
"ngaphezu kwama-50 ekhulwini lamandla onke okuvota ahlangene kuwo onke amaqela esitokisi esinjalo esinelungelo lokuvota, okanye ngaphezulu kwe-50 ekhulwini yexabiso lesisitokisini esiphelele, sinomnini (ngokuthe ngqo, ngokungachaniyo okanye ngokukhawuleza) ngabanini-zimali base-US nangayiphi na imini ngexesha lonyaka werhafu wenkampani yangaphandle. "
I-IRS iphinda ibhekane nabanini-zimvo ngabanye, ichaza i-US Abanikazi beNkampani yangaphandle
"... umntu wase-US onayo iipesenti ezili-10 okanye ngaphezulu kwamandla onke okuvota aloo nkampani yangaphandle"
Ngamanye amagama, inkampani yangaphandle ihlelwe yintlawulo yesitokisi esabelwe ngabanikazi bezabelo base-US. Ukuba ngaphezulu kwama-50 ekhulwini lesitokethi sinamalungelo abanikazi bamashishini ase-US, iqumrhu libhekwa njengenkampani elawulwa kwamanye amazwe (CFC).
I-IRS ishicilela ulwazi kubaphicothi-zincwadi malunga nenqobo ye-IRS ejongene neCFC. Ukujonga ngokukhawuleza
- Ingaba umntu unayo izabelo kwinkampani yangaphandle.
- Ingaba isabelo-mali "ngu-USShareholder" ngenjongo yegama leCFC. Ukuhlala komnini-nxaxheba okanye ubemi kunye nepesenteji zobunini ziqwalaselwa.
- Ingaba ishishini liQumrhu eliLawulwayo lwangaphandle - kufuneka libe yinkampani engekho e-US ephathwe njengenkampani ngenjongo yentlawulo.
Ngaphantsi kwe-Sub-Part F, i- IRS ithatha isabelo sabanikazi ngabanye ukuba "ufumene isabelo sayo esahlukileyo seendidi ezithile ze-CFC yangoku."
Kufuneka njani ingxelo kwiNgxowa-mali yangaphandle elawulwayo?
Abanini-nxaxheba be-US abanomdla olawulayo kwiinkampani zangaphandle kufuneka banike ingxelo yabo yengeniso kwiCFC kunye nesabelo sabo semali kunye neenzuzo zeCFC ezityalomali kwi-Property United States. Le propati ibandakanya utyalo-mali, impahla ebonakalayo (i-asethi) , kunye nempahla kwinkampani yangaphandle.
I-corporation kufuneka ifake ingxelo yonyaka kwiFomu ye-IRS 5471 -Inkcukacha yokubuyiselwa kwabantu base-US ngokuhlonela amanye amazwe. Le fomu igqityiweyo kwaye iqhotyoshelwe kwingeniso yerhafu yenkampani .
Ifomu 5471 ifakwe yinkampani yonyaka werhafu. kwaye idinga ulwazi malunga:
- Abantu ngabanye (abemi baseU.S.): amagosa, abanini-zimali kunye nabaqondisi
- Uludwe lwabo bonke abanini-nxaxheba base-US kunye nesitokethi ababambe
- Iiklasi zentengiso kunye nezabelo ezikhoyo
- Isalathisi ye-corporation kunye ne-statement yemali yonyaka werhafu.
Ukongeza kwi-5471 ingxelo yokubuyiswa kwengxelo efakwe yinkampani, ingxelo ehlukile iyadingeka kumnini-mvume ngamnye, igosa, okanye umlawuli ohlangabezana ne-criterion engama-50 ngaphezulu. Le ngxelo ibonisa umvuzo womntu kwiinkampani zangaphandle kwizabelo kunye neminye imali engenayo kunye notyalo-mali. Le ngxelo yodwa, ebizwa ngeSishwankathelo seNkxaso yabanini-mali evela kwiNkampani yangaphandle, inikwe umntu, omele ukuba afake imali engenayo kwimbuyekezo yakhe yentela.
Ingeniso efunyenwe ngabanye kunye nerhafu yolu ngeniso ihluke kwerhafu yengeniso yenkampani inkcitho.
Uza kufuna umpaki werhafu onolwazi olwazileyo malunga nenkampani yangaphandle kunye neerhafu ukulungiselela le fomu.
Ngaba Amanye Amazwe Aye Alawula Iinkampani Zangaphandle?
Amanye amazwe amaninzi ngaphandle kwe-US anegunya lokulawulwa kwamanye amazwe, kuquka uRashiya, i-United Kingdom, eJamani, eJapan, e-Australia, eNew Zealand, eBrazil naseSweden. Ilizwe ngalinye linemithetho yalo yokumisela isimo seCFC kunye nokuchonga abantu kunye nokufuna ukuba baxele kwaye bakhokhe irhafu kwiingeniso zangaphandle.
I-CFC yeNgeniso yeTekselwe njani?
Ingxelo yesishwankathelo ichazwe ngasentla kubantu abafakwe kwiFomu 5471 ifakwe kwibuyiselo yerhafu yomntu ngamnye. Icandelo lokubuyiselwa apho ulwazi lufakiwe kuxhomekeke kwimivuzo yengeniso. Ngokomzekelo, ukuba ingeniso igalelo, ingeniso ingabandakanywa kwiShedyuli B-Inzala kunye neMigangatho eqhelekileyo.
Indlela umvuzo ongeniswe ngayo kuxhomekeke kuhlobo lwenzuzo. Ingeniso ye-Dividend, umzekelo, ihlawulwa irhafu ngokuxhomekeka kuhlobo lohlulo kunye nobude bexesha elibanjelwe.
Ukufumana iinkcukacha ezingaphezulu apho i-CFC yakho engenayo ifakwe kwimbuyekezo yakho yentlawulo yengeniso, khangela le ngcaciso ye-IRS kunye nemiyalelo yeFomu 5471 .
Ubume beCandelo loLawulo lwangaphandle luyinkimbinkimbi kwaye uyazi ukuba kufuneka uyixele ingeniso yakho njengomnini-nxaxheba kwiCFC. Ulwazi oluqhelekileyo kweli nqaku luyi-summary, kwaye aluhloselwe ukuba irhafu okanye isiluleko somthetho. Thetha kunye neengcali zakho zerhafu xa ucinga ukuba unokufuna ukunika ingeniso kwingeniso yakho yangaphandle kunye nokuhlawula irhafu kuloo mali.