Kwezinye iimeko ezininzi, umnikazi we-LLC, corporation okanye i-S corporation akayi kuhlawulwa. Ngoko yintoni into ebalulekileyo malunga 'nokubhoboza umkhusane?
Iyintoni "iSield Shield" okanye "Iveyili yoMbutho?"
Ikhuseleko lenkampani okanye isigqubuthelo senkampani liyigama elisetyenziselwa ukuchaza ukwahlukana kwenkampani kubanini bayo. Njengombutho ohlukeneyo, iqumrhu (kuquka i-S corporation) okanye iqumrhu elinyanisekayo (LLC) lisetyenziselwe "ukukhusela" abanikazi benkampani (okanye amalungu e-LLC) kwiimbopheleleko zomntu ngamatyala okanye ukunganaki kwishishini .
Kuthetha ntoni "Ukubhoboza umlenze"?
Ibinzana lokubhoboza isimbolo senkampani sisetyenziselwa ukuchaza intshukumo yenkundla yokubamba abanini-nxaxheba be-LLC kunye nabanikazi be-LLC ngokuzibophezela ngamatyala kunye namatyala enkampani.
Amaqumrhu ahlukeneyo avela kubanikazi abanini-zimali kunye neemeko eziqhelekileyo, ukuba i-corporation iboshwe, abanini-nxaxheba ngabanye namagosa abakwazi ukufakwa kumgwebo.
Kodwa kukho iimeko apho amagosa enkampani kunye nabanini-masheya abanokuthi bangabanjwa ngenxa yokunyaniseka okanye amatyala; isenzo sokuzisa aba banini-masheya ukuba baxoxwe kuthiwa "ukubhoboza isigqubuthelo senkampani" okanye "ukuphakamisa isigqubuthelo senkampani."
Ngendlela efanayo nabanini-nxaxheba benkampani, abanini beenkampani ezinobuncinane (LLC), ababizwa ngokuba "ngamalungu," banokuthi baxoxwe ngabanye ngamatyala kunye nezenzo zoshishino.
Xa Abaniki-nxaxheba okanye amalungu e-LLC angaNyulwa ngabanye
Amatyala amabini apho isigqubuthelo senkampani sinokubethwa yinkantolo, okuvumela ukuba abanini-nxaxheba baxoxwe:
- Kwimeko yokukhwabanisa, apho iqumrhu lithe lafunyanwa lihlazo elimiselwe ngenjongo yokuqhuba iinkqubo zobuqhetseba okanye iinjongo zobuqhetseba.
- Kwimeko yezinto ezinobungozi kunye nomnqweno owenziwa ngabanini-zimashishini abanamashishini okanye amagosa abeka inzuzo yenkampani ngaphezu koluntu.
Ingcamango yesigqeba sokubambisana ibalulekile kwinqanaba lokunyaniseka. Ngokubanzi, ukuba i-corporation okanye i-LLC ithathwa njengehluke ngokupheleleyo kubantu abanayo kunye nokulawula ibhizinisi, abo abanini / abaphathi abanako ukuxanduva lwezenzo zenkampani. Inkampani kunye nabantu ngabanye bahlukeneyo.
Kodwa ukuba abantu benza ngendlela echithayo (okanye ebonakala ngathi iyanqumla) oku kwahlukana, "isigqubuthelo senkampani" phakathi kwenkampani kunye nabantu "baye bahlakulwa" kwaye ngoku iimeko ezenziwa ngabanye azicatshangelwa ngokwahlukileyo. Kule meko, enye into eyenziwa ngamalungu abanikazi abanini-mali okanye ii-LLC ingabangela ezinye izenzo ukuba ziqwalaselwe ngokulinganisela uxanduva.
Ezinye zezenzo eziqhelekileyo ezigubungela isigqubuthelo senkampani zilandelayo:
- Iingxowa-mali zokudibanisa (oko kukuthi, ukugcina i-shishini kunye neengxowa-mali ezihlukeneyo)
- Ukuchithwa kweevenkile zoshishino ukusetyenziswa kwangasese ngaphandle kwamaphepha afanelekileyo (kwimeko yomboleko kumnini-nxaxheba okanye umnikelo, umzekelo)
- Ukuhluleka ukugcina iirekhodi zenkampani (okanye LLC)
- Amagosa okanye abalawuli abangasebenziyo kwiindawo zabo zoshishino
Ukubhoboza iLiveli leMveli kunye noXanduva lweeMali zeMali
Isikhuselo senkampani sinokubethwa kwiimeko apho igosa lenkampani okanye i-LLC okanye umnikazi angahlawulwa ngamatyala eshishini. Umzekelo:
- Ukuhlawula irhafu yerhafu , kubandakanywa i-federal kunye ne-state holdings kunye ne-FICA irhafu.
- Iintlawulo ezenziwa ngamakhadi okanye ngamakhadi ekweretheni (ngokwemiqathango yesivumelwano sekhadi lesikweletu)
- Ukufumana amaxwebhu (iikontraka okanye iimali-mboleko, umzekelo) zisayinwe ngumnikazi ngokwazo kwaye zingasayinwa yinkampani
- Ukuba umnini unika isiqinisekiso somntu siqu okanye usebenzise ubuntana (njengendlu yomnikazi) ngemboleko.
Iveyili yeNkcazo kunye neMithetho kaRhulumente
Ikhono lomnini-shishini ukuba asebenzise ukukhuselwa "kwinqaba yequmrhu" lihluka ukusuka kwiphondo ukuya kwilizwe. Uninzi luxhasa imbono yesigqeba senkampani ngaphandle kokuba umnini-shishini asebenzise kakubi lo khuselo. Umzekelo waseTexas uthi umzekelo:
... ngelixa abanikazi abanini-mali, amagosa kunye nabaqondisi ngokuqhelekileyo bekhuselekile kwiimbopheleleko zabo, kuba abantu abafanayo bahlukumeza amalungelo abo, iinkundla ziya kuhoxisa inkolelo yamashishini kwaye zibambe zibopheleleke.