Iimpawu zangoku zeBhonasi Ukuhlaziywa
NgoDisemba 2017, iCongress yadlulisela utshintsho oluthile kwixabiso lokunciphisa ibhonasi, phakathi kwezinye iinguqu kwiirhafu zoshishino. Amalungiselelo amatsha:
- Ukunciphisa ibhonasi akufanele kusetyenziswe ukuthengwa okutsha kodwa kufuneka "ukusetyenziswa kokuqala" ngeshishini elithengayo.
- Ixabiso lokunciphisa ibhonasi linyuka libe yi-100% ekuthengeni okufanelekileyo okwenziwa emva kweSeptemba 17, 2017, kwaye ihlala kwi-100% ukuya kuJanuwari 1, 2023.
- Esi sicwangciso siphumelelwa kwiminyaka emininzi: i-80% ngo-2023, i-60% ngo-2024, i-40% ngo-2025, kunye ne-20% ngo-2026. Ngaphandle kokuba isicwangciso sitshintshwe ngaphambi koko, ukuhlaziywa kwebhonasi kwakungeke kube khona ukususela ngo-2027.
Yiyiphi ukwehla kwexabiso?
Ukunyuka kwexabiso kuvumela (okanye kufuneka) amashishini ukuba asasaze iindleko zeempahla zexesha elide kwimpilo ye-asethi. Eminye iya kuba kuthatha iindleko ze-asethi kunyaka wokuqala emva kokuba i-asethi itholakale ishishini, kodwa oku akunjalo. Ngenxa yoko, ukwehla kwexabiso.
Indlela eqhelekileyo yokunciphisa i-asethi yoshishino ngokusasaza iindleko ngokulinganayo kwimpilo ye-asethi-ebizwa ngokuba yixabiso lokunciphisa umgca.
Kodwa, iNgqungquthela isoloko ibonelela ngeenkxaso ezongezelelweyo kumashishini kwiminyaka embalwa edlulileyo, ukuba bakhuthaze ukuba bathenge ixabiso lemali yamashishini abo.
Esinye isikhuthazo sixabiso lokunciphisa ibhonasi.
Yiyiphi iBhonus Depreciation?
Ukunciphisa ibhonasi yindlela yokuhlaziywa ngokukhawuleza okuvumela ukuba ishishini lenze ukunqunyulwa okongeziweyo kwe-50% yeendleko zepropati efanelekayo kunyaka apho ifakwe kwinkonzo. Esi sibonelelo esongezelelweyo sokunciphisa isisombululo esitsha kuphela.
IRS ithi:
Isibonelelo esikhokelo sokunciphisa ibhonasi sinokufumaneka kuwo onke amashishini kwaye sisebenza kwiintlobo ezininzi zepropati yomntu siqu kunye nesofthiwe yekhompyuter efunyenwe kwaye ibekwa kwinkonzo [unyaka othile]. Ivumela abahlawuli berhafu ukuba bathathe iipesenti ezingama-50 zeendleko zepropati efanelekileyo ngokubhekiselele kwisibonelelo sokuhlawula ixabiso eliqhelekileyo elitholakalayo.
I-Bonus Depreciation Works
Okokuqala, wenza ukuthengwa kwepropati efanelekileyo. Ipropati ingaba malunga nayiphi na uhlobo ngaphandle komhlaba kunye nezakhiwo. Emva koko ubeka ipropati enkonzweni, ngokuyibeka kwaye uyisebenzise. Masithi loo propati ixabisa i-$ 1,000,000. Okokuqala, unokukwazi ukuthatha inqununu yeCandelo 179 , ukunciphisa intengo yokuthenga. Emva koko unokukwazi ukuthatha ixabiso lokunciphisa ibhonasi ye-bonus ye-50% yesiseko esisele. Ibhalansi yokuthenga iyancipha ngendlela eqhelekileyo. Ungafunda ngokubanzi malunga nendlela yokubala ukuhla kwexabiso.
Iziqinisekiso kunye nezikhawulelo ekusebenziseni iBhonus Ukunyaniseka
Ukuze ufaneleke ukusetyenziswa kwexabiso lokunciphisa ibhonasi, kufuneka liqale lisetyenziswe kunyaka ocela ukuxothwa kwexabiso lokuqala. Iintlobo ezithile zepropati ziyakwazi ukuhlaziywa kwebhonasi.
Isoftware yekhompyutha ngoku ifakiwe.
Iintlobo ezithile zepropati, ebizwa ngokuba yipropati eluhlu , kufuneka isetyenziswe ngama-50% okanye ngaphezulu ukusetyenziswa kwezoshishino, ukufaneleka ukuhlaziywa kwebhonasi. Ipropati edibeneyo ibandakanya iikhomputha, i-autos, kunye nezinye iimpahla ezingasetyenziselwa zombini neenjongo zomntu.
Udidi olutsha lwe "propati yophuculo olufanelekileyo" longezwe. Njengoko kuchaziwe yi-IRS, kukho nayiphi na intuthuko kwisakhiwo sangaphakathi " sepropati yangempela yangasese" (isakhiwo) esibekwe kwinkonzo emva komhla isakhiwo sasibekwa kuqala kwinkonzo.
UkuBhaliswa kweBhonus Ukuhlaziywa kwiRhwebo lakho leRhafu
Sebenzisa ifom ye-IRS 4562 ukurekhoda ukwehla kwexabiso leebhonasi kunye nezinye iintlobo zokunciphisa nokuhlaziywa. Unokufuna ukuhlaziya iiMigaqo kwiFomu 4562 ngaphambi kokuba uqale lo kubalwa.
Ukufumana Uncedo lweBhonus Ukunyaniseka
Ukunyuka kwexabiso kuyinkqubo ebalulekileyo yoshishino, kwaye imithetho ngokuphathelele ukuhla kwexabiso, ngokuncitshiswa kwebhonasi kunye neenqununu zeCandelo 179, zihlala ziguquka.
Ngaphambi kokuba wenze isigqibo seshishini sokuthenga ipropati entsha kwaye ubange ixabiso lokunciphisa ibhonasi, uthetha ngutitshala wakho werhafu.
Buyela Kuzo Zonke Ukuncipha