Ukwahlukana phakathi kweC Corporation kunye neS Corporation

Ukwahlukana Phakathi kweC Corps kunye ne-S Corps Ziyimfuneko kwixesha leRhafu

Ukwahluke phakathi kweenkampani ze-C kunye ne-S corporation kubalulekile, kodwa ezo zakhiwo zoshishino zikwabelana ngokufanayo. Zizinto ezilungiselelwe iinkalo ezahlukeneyo, kodwa ngokuqhelekileyo zidalwe ukuba zibandakanye ishishini. Iinkampani ziye zaqala ukususela kumaxesha amandulo - igama livela kwisiLatini "corpus" okanye "umzimba." Liyinkampani yomthetho eyahlukileyo evela kubantu ababandakanyekayo ekusebenzeni kwayo.

Abanikazi benkampani babizwa ngokuba ngabanini-zimpahla. Imisebenzi yenkampani, kubandakanya ukuthengisa, imali, iindleko, i-asethi kunye namatyala, ngokwahlukileyo ngokwahlukileyo kwizo zabanikazi abanini-mali. I-US corporation isetyenziswe ngokubhalisa kwimeko apho ikhona, kodwa ukudala i-S corp kudinga inyathelo elongezelelweyo.

Yiyiphi i-S Corporation?

Igama elithi "corporation" alithethi "inkampani encinane." Olu hlobo lwesakhiwo soshishino lubizwa ngokuba ngu-Subchapper S we-Internal Revenue Code. I- S corporation inikezela ukukhuselwa kwabanini-zimali kwiimfanelo zezo shishino, kodwa ingeniso idluliselwa kubanini-nxaxheba abahlawula irhafu kuyo. Ukulahleka, ukuchithwa kunye neengxowa-mali zigqithisela nabanikazi.

Emva kokwenza iqumrhu, unokukhetha i-S corporation status kunye ne-Internal Revenue Service xa uhlangabezana neemfuno ezithile: Kumele kube yinkampani yasekhaya kwaye ingabi nabanikazi abanamalungelo abavunyelweyo abangaphezu kwe-100 kwaye banokukhangela iklasi enye kuphela.

Ukwahlukana Phakathi kweC Corporation kunye neS Corporation

I-AC corp yinto onayo ukuba awukhethi indawo ye-corp ne-IRS. Abanikazi beenkampani ze-C banokuhlukana okufanayo kwiimbopheleleko njengabanikazi beenkampani ze-S - kuba imisebenzi ye-corporation ihlukeneyo, amatyala ayo awanakunyulwa ngokusemthethweni kubanikezeli bayo.

Akunakulingelwa egameni le-corporation, kwaye nabo abajongene nabo ngamatyala awenzayo. Ukuhlukana ngezinye iinkhathi kuthiwa " inkampani yokhuseleko ," kodwa ingxowa inokuhlaywa ukuba umnini, ilungu lebhodi okanye umphathi wenziwa ngaphandle kwemida yomthetho okanye imisebenzi kunye neemfanelo zeofisi yakhe.

Intlawulo ibonisa umgca ocacileyo kwisanti phakathi kweenkampani ze-S kunye neenkampani zeC. Abanikazi bamasheya kwiinkampani eziqhelekileyo okanye zeC zingafumana izabelo okanye izabelo zeengeniso zenkampani, kwaye zingathengisa izabelo zabo ngenzuzo okanye ukulahleka. Abanikazi beCC bafumana i- tax tax challenge : I-corporation ihlawula irhafu kwiirhafu zayo, kwaye abanini banokuhlawulwa irhafu kwizabelo abazifumanayo. Abanikazi benkampani abasebenza kwishishini, ngokuqhelekileyo kwizikhundla eziphezulu, bathathwa njengabasebenzi. Kumele bahlawulwe umvuzo ofanelekileyo kwaye bahlawulwe kwakhona kule ntlawulo yomntu.

I-S corporation ayihlawuli igalelo kubanikazi bayo. I-corporation ifayile yokubuyisela irhafu - Ifom ye-1120S - apho ibonisa inzuzo okanye inkunkuma yayo yonyaka, kodwa le mali "idlulile" kubanikazi abanini ngabanye kwaye ixelwe kwiimbuyekezo zabo ngokwaso nangona ayifumanekanga ngumnini ngendlela yezabelo.

I-S corp iveza ngamnye umnini-nxaxheba iShedyuli K-1 , ibonisa imali eyabelwe yona, kwaye abanini-zimali kufuneka banike ingxelo yengeniso eboniswe kwi-K-1 kwimbuyekezo yabo yerhafu. Le nzuzo okanye ilahleko yongezwa kwenye yabo ingeniso kunye neentlawulo.

Ngaphantsi

Ukukhetha uhlobo loshishino lunokuba nzima. Ingcaciso kule nqaku ayikho irhafu okanye isiluleko somthetho. Kucelwa uxubushe naluphi na izigqibo malunga nesimo sakho sezorhwebo kunye nomcebisi wakho werhafu kunye negqwetha ngaphambi kokuba wenze isigqibo.

Buyela Kuzo Zonke IiS Corporations