Kwiminyaka emininzi, i-IRS iphathe iindleko zefowuni zamashishini kunye nabasebenzi njengenxalenye yohlu lwexabiso lempahla yoshishino ebizwa ngokuba yipropati eluhlu . Eli candelo leempahla liquka ixabiso elingasetyenziselwa iinjongo zomntu kunye nezoshishino, ngoko i-IRS idinga ukugcinwa kwengxelo egciniweyo kwingxenye yamashishini ukuze kuhlukane nokusetyenziswa kweefowuni njengeendleko zoshishino ezithintekayo ekusebenziseni.
Umqathango we-Small Business Jobs Act ka-2010 ususwe iifowuni zeefowuni ukusuka kwicandelo lepropati eluhlu.
Iifowuni zeefowuni zinenzuzo yomphetho
Nangona i-IRS isusile iifowuni zefowuni kwisigaba sepropati esohlwini, ayizange isuse iindleko zefowuni ukusuka kwinqanaba leenzuzo zentsimbi . Uninzi lwamashishini kule mihla lifuna abasebenzi abahamba okanye abahlala kwiindawo zokuphatha ukuba babe nefowuni.
Kodwa ingakanani inxalenye yeselfowuni esebenzisekileyo kwaye ngaba le nto isetyenziselwa umvuzo kumqeshwa? I-IRS ithi umnxeba owenziwe ngumqeshi uyinzuzo yomvuzo kumqeshwa, kwaye ixabiso lefowuni, kubandakanywa zombini iindleko zefowuni kunye nentlawulo yenyanga, ihlawuliswa ngumqeshwa ngaphandle kokuba ingqiniswe ukuba ifowuni isetyenziswe ngokuyinjongo kwiinjongo zoshishino. (I-Revenue Bulletin ye-Revenue 2011-38)
Kodwa i-IRS iphinda ithi "xa umqeshi enika umqeshwa ngeselfowuni ngokuyinhloko ... izizathu zoshishino , ishishini kunye nokusetyenziswa komntu weselfowuni ngokuqhelekileyo akunakuxolisa kumqeshwa.
I-IRS ayiyi kufuna ukugcinwa kwerekhodi yezoshishino ukwenzela ukufumana le nkunkuma yokwenza irhafu. "
Iifowuni zeefowuni njengemeko yokusebenza inzuzo yomvuzo
I-IRS ibiza iifowuni ukuba "imeko yokusebenza yintlawulo yomvuzo," oko kukuthi, "nayiphina impahla okanye iinkonzo ezinikezelwa ngumqeshwa womqeshi kwimeko yokuba, ukuba umqeshwa uyahlawulwa kuloo propati okanye iinkonzo, loo ntlawulo iya kuvunywa ukuxothwa "njengemfuneko yezinto eziqhelekileyo neziyimfuneko.
Njengemeko yokusebenza yintlawulo yomvuzo, umsebenzi wezakhono zomntu ayichaphazeli ubuchule boshishino ukuba athathe iindleko zeefowuni ezinxulumene nezoshishino, kwaye akahlawulwanga umqeshwa njengenzuzo yomvuzo.
Okokuqala, injongo ebalulekileyo yoshishino kufuneka imiswe, ukwenzela ukuba iindleko ezinxulumene nezoshishino zichithwe kwi shishini kwaye ziphephe ukusetyenziswa kwefowuni eyinikezelwe ngumqeshwa. Ukusetyenziswa komntu ongeyomsebenzi wefowuni akuxothwanga njengendleko yoshishino yenkampani.
Ukuba ufuna abasebenzi basebenzise iifowuni zeenjongo zezoshishino, ukusetyenziswa komntu ngamnye kumsebenzi uphathwa ngeenjongo zerhafu njenge- minimus inzuzo yentsimbi njengoko kuchazwe yi-IRS. Lo mqathango we-IRS usebenza ekusebenziseni umnxeba owenziwe ngumqeshi emva kweDisemba 31, 2009.
Iinjongo zoShishino ngeefowuni
"Eziqhelekileyo neziyimfuneko" zichongwa yi-IRS kwaye isebenza kwiifowuni ngeendlela ezithile. Umzekelo osetyenziswa yi-IRS ukuchaza "iinjongo zoshishino" ngumqathango ngumqeshi wokuqhagamshelana nomqeshwa ngeeyure ezingekho zezoshishino. I-IRS ithi ukubonelela umnxeba ngeenjongo zokuziphatha okanye ukuthabatha, ukutsala umqeshwa omtsha, okanye ukubonelela ngembuyekezo engaphezulu kumqeshwa akuqwalaselwe "iinjongo zoshishino" kwaye akayikukufaka ngaphandle ifowuni ukuba ibe yinzuzo.
Gcina iiRekhodi ezilungileyo kwiSelfowuni Sebenzisa
Ukuthatha iifowuni kwipropati yepropati ehlwiniweyo akuthethi ukuba ungayinakuyithintela imbambano yokugcina iirekhodi ezifanelekileyo ekusebenziseni kwakho iifowuni. Kusenokwenzeka ukuba usenokukwazi ukubonisa ukuba ifowuni isetyenziswe ngokuyinhloko kwiinjongo zoshishino.
Yintoni ongayenza ngokulandelayo
Ukuphepha imiba yokuphicothwa kweerhafu kwaye uthobele imithetho malunga nokusetyenziswa kwefowuni ehambelana nezoshishino, xubusha umba nomcebisi wakho werhafu. Ezinye iindlela onokufuna ukuziqwalasela:
- Ukuthintela iifowuni zeefowuni kuphela kulabo baqeshwa abamele babenze ngokufanelekileyo ukwenza imisebenzi yabo, njengabameli bezentengiso zangaphandle, abaphathi abahamba rhoqo kunye nabaphathi.
- Gcina ii-logs zeefowuni zomsebenzi ukuqinisekisa ukusetyenziswa kwezoshishino. Ukuba oku kuyingozi, fumana indlela yokufikelela kwiifowuni zefowuni kwi-intanethi ngokusebenzisa umphathiswa wakho, ngoko ungazifumana kwakhona xa kuyimfuneko.
- Ufuna ukuba abasebenzi abaneefowuni ezinikezelwa yinkampani benomnye umnxeba wokusebenzisa.
Funda kabanzi malunga ne-IRS kwiNyango yokuTyhulwa kweeFowuni zeeSelfini ezinikezelwe ngumqeshi.