UMthetho we-Candelo le-2017 yeNkcitho kunye neMisebenzi wenza utshintsho ekwandiseni iinzuzo eziphantsi kwexabiso lokunciphisa amaxabiso kumashishini:
- Umda osisigxina we-500,000 wemali kwiCandelo le-179 echithwayo uza kuvumela amashishini ukuba acwangcise ukuthengwa kweempahla kunye nokuthengwa kweendleko ngokukhawuleza endaweni yokuhla kwexesha. Lo mda okhulayo uya kusebenza ngo-2015 ukuthengwa kwezoshishino kunye neminyaka ezayo.
- Ukwandiswa kweminyaka emihlanu yokunciphisa ibhonasi njengenkuthazo kumashishini ekuthengeni izixhobo ezintsha. Inani lexabiso lokunciphisa ibhonasi liya kuba ngama-50% ngo-2015, 2016, kunye no-2017, iyancishiswa ibe ngama-40% ngo-2018 no-2019.
Njengoko kuphawulwe nguTony Nitti eForbes, ukuqinisekiswa kokwazi imida kulezi zibonelelo ezinokuphucuka kwexesha elizayo kuvumela amashishini ukuba "ekugqibeleni enze ngokuqinisekileyo kwiminyaka ezayo malunga nokufumaneka kweentlobo ezininzi zerhafu."
Ukusebenza kweeNyantya ekuKhuseleni
Ukunciphisa ukunyuka kwexabiso kuyimfuneko ebalulekileyo kubanini boshishino ukuba baqonde. Ngelixa kunzima kakhulu, kwaye iinkcukacha kunye neempembelelo zerhafu kufuneka zishiywe kummeli okanye kwiCPA, wena (umnini-shishini) kufuneka ube nokuqonda ukuhla kwehla kwangoko kunye nendlela ongayigcina ngayo kwiirhafu ngokusebenzisa.
Okokuqala, ubuyekeze ingcamango yokunciphisa, eyenza iindleko zee-asethi zisebenzise ubomi bayo.
Ukuhla kwexabiso eliqhelekileyo (ukukhawuleza okungekho ngokukhawuleza) kubizwa nangokuthi "ukulungiswa komgca" ngokunciphisa ixabiso lokunciphisa ixabiso elifanayo unyaka ngamnye. Ngokomzekelo, ukuba i-asethi ithengiwe i-$ 10,000 kunye nobomi bayo obuncedo yiminyaka eyi-10, phantsi kwexabiso lokunciphisa i-straight-line, i-$ 1,000 iya kuhlawulelwa kunyaka ngamnye.
Kodwa ubomi obuncedo bezinto ezininzi zezoshishino azilandelanga umgca ochanekileyo.
Ngoko i-IRS ivumela ukuhla kwehla kwexesha elikhawulezayo, elibeka ezininzi zeendleko ze-asethi kwiminyaka yokuqala. Ukunciphisa i-autos, umzekelo, ikhawuleza. Icandelo le-179 ehluthwayo ngumzekelo wemiqathango yokunciphisa ixabiso elimiselwe nguRhulumente wase-US ukukhuthaza iindleko kwiimpahla eziyinkunzi.
Icandelo 179 Ukuchithwa kunye neBhonasi Ukunciphisa
Kwiminyaka yakutshanje, iindidi ezimbini zokunciphisa ukukhawuleza ziye zavunyelwa ngumthetho wase-US. Ezi ndlela zokukhawulezisa ukuncitshiswa kwiintengiso zee-asethi zi:
- Ukunciphisa ibhonasi kusekwe ukuvumela ibhonasi engama-50% kwindleko evunyelwe kunyaka wokuqala INTSHA (engasetyenziswanga) yeefayili yoshishino ifakwe kwinkonzo (isetyenziswe). NGAPHAMBILI: Ukunciphisa ibhonasi kuyatholakala kwiimbuyekezo zerhafu ze-2018 kunye nokubuya kwexesha elizayo, njengoko kuchaziwe ngasentla.
- Icandelo le-179 ehluthwayo lusekwe ngokufanayo kwixabiso lokunciphisa ibhonasi kodwa ingaba kwizixhobo ezisetyenziswayo okanye izithuthi. Funda kabanzi malunga nokuqwalasela ukuthatha iinqununu zeCandelo 179. Ukuhlaziywa: Ukuphumelela ngeentlawulo zeerhafu zoshishino ze-2018, iCandelo le-179 yokuncitshiswa lenziwe unaphakade, njengoko kuphawuliwe ngasentla.
Iindlela ezimbini zokukhawulezisa ukunciphisa ixabiso lokunciphisa
Iindlela ezimbini eziqhelekileyo zokukhawuleza ukuhla kwexabiso "zibalo zemihla yeminyaka" kunye "nokunciphisa ibhalansi." Nantsi (ngokufutshane) indlela nganye isebenza ngayo:
- Ngaphantsi kokulinganisela kokulinganisela kwexabiso , i-asethi iyancipha kabini ngokukhawuleza njengoko ngaphantsi komgca ochanekileyo. Ukusebenzisa umzekelo ongasentla, i-10% yeendleko iyancipha ngamnye ngonyaka usebenzisa indlela echanekileyo. Ukutshitshiswa kwezinga kuya kuthetha ukuba i-20% iya kuhlaziywa ngonyaka, ngoko i-asethi iya kuhlaziywa ngokupheleleyo kwiminyaka emi-5, kunokuba i-10.
- Ngaphantsi kwee--------digits-digits, i-asethi iyancipha ngokukhawuleza kunexabiso lokunciphisa komgca othe ngqo kodwa kungabi ngokukhawuleza njengokunciphisa ibhalansi. Njengomzekelo wendlela le ndlela isebenza ngayo, masithi impilo ebalulekileyo ye-asethi yiminyaka emi-5. Ukongeza iidijithi kuya kuba ngu-5 + 4 + 3 + 2 + 1 okanye inani eli-15. Unyaka wokuqala, u-5/15 uhlawulelwa; Unyaka ozayo 4/15 uhlawulelwa, njalo njalo. Ngoko ukuba ixabiso le-asethi li-$ 1000, 5/15 okanye i-$ 333.34 iya kuhlawulwa kunyaka wokuqala, i-$ 266.67 yonyaka wesibini, njalo njalo.
Ukusebenzisa i-MACRS yoNyantya lokuNciphisa
I-IRS ngoku ifuna ukuba ishishini lisebenzise inkqubo ye- MACRS yokunciphisa ukukhawuleza, apho uhla lwe-asethi luchaza ixesha lokunciphisa.
Xoxa ngeNkokheli Yentela
Ukubala kwexabiso lokunciphisa kunzima kwaye kukho ubuninzi beemingcele kunye nezibonelelo. Qiniseka ukuba uthethe ngutitshala wakho werhafu ngaphambi kokwenza naziphi na izigqibo malunga nokuthenga izixhobo nokugqiba iifayile zerhafu ze-IRS.
Ukuziphendulela: Eli nqaku kunye nolwazi kule ndawo lujoliswe kwingcaciso jikelele. Umbhali akayiyo i-CPA, ugqwetha weerhafu, okanye uMmeli obhalisiweyo. Imeko nganye yezoshishino iyahlukileyo kwaye irhafu kunye nemimiselo iguqule rhoqo. Qhagamshelana neengcali zakho zerhafu ngaphambi kokuba wenze izigqibo zoshishino ezinokuchaphazela imeko yakho yerhafu.
Buyela Kuzo Zonke Ukuncipha