Izindleko zeNtengo ngokuThengiswa kweeAfa zeNkunzi
Intlawulo yexabiso lentengo yerhafu yerhafu yerhafu yonke into eyinzuzo (inzuzo ekuthengiseni iintlobo ezithile zexabiso lempahla yezoshishino kunye neengxowa-mali ezinkulu zeenkampani ngabanini-zimali.
Ukuthengisa iiAfa zeShishini
IiAfa zeMali zizonke ziintlobo zepropati ezigcinwe yinkampani yotyalo-mali kunye neenjongo zoshishino. Iimpahla eziyinkunzi zizo ezo asethi ezisetyenziselwa ishishini ukwenza inzuzo.
Uninzi lweentlobo zepropati zeshishini zibhekwa njengezinto eziyinkunzi, kuquka:
- Ipropathi ethengiswa kubathengi okanye kumashishini
- Ipropathi yepropathi , njengamalungelo olungelo lobunikazi, iimpawu zorhwebo, okanye iikopi
- Iimali ezifunyenweyo okanye amanqaku afunyenweyo; Iingxelo ezifunyenweyo zinenani kwaye zingathengiswa , ngoko zithathwa njengempahla.
- Ipropati ehlaziyekileyo (izixhobo kunye nezithuthi, umzekelo) ezisetyenziselwa kwishishini lakho
- Ipropati yangempela (umhlaba kunye nezakhiwo) ezisetyenziswa kwi shishini lakho, kwaye
- Utyalo-mali, njengeempahla kunye nezibophelelo, ezivelisa ingeniso kwixesha leminyaka.
Ezinye iintlobo zepropati yezoshishino ezingabandakanywa kwinkcazo yezinto eziphathekayo zizinto ezibonakalayo kunye nepropati yomuntu .
Ukuthengisa kuphela iiAfa zeeShishini eziZodwa
Ezinye iintengiso zoshishino zibandakanya ukuthengiswa kwezinto ezithile zezoshishino.
Kule meko, makungabi nabathengi okanye impahla (umhlaba kunye nesakhiwo) ekuthengiswe kuyo. Kule meko, ukuba uthengisa impahla yezoshishino (izixhobo, ifenitshala kunye nezixhobo, izithuthi zeenkampani), inzuzo yokuthengiswa kwezi ntlawulo ithathwa njengenzuzo eqhelekileyo. Oko kukuthi, inzuzo ithathwa njengengeniso eqhelekileyo kwishishini, ngokuchasene nenzuzo enkulu.
Iimali eziqhelekileyo zichazwe kwi-IRS kwirejista yakho yerhafu ye-shishini, kwiFomu 4797.
Ukuthengisa ishishini njengePakethe
Nangona i-asethi ithengiswa njenge "iphakheji," kufuneka kube nokuzimisela inzuzo okanye ukulahleka kwixabiso ngalinye. I-IRS ithi, "Ukuthengiswa kwezorhwebo okanye ishishini ngesamba semali kuthathwa njengento yokuthengiswa kweefayili nganye kunokuba ibe yinto enye."
Ukuthengisa iQumrhu okanye ukuBambisana
I-corporation inabanini-mali. Xa iqumrhu lithengiswa, izabelo zenkampani zixabiswa. Ukwahluka kwintengo kuthathwa njengenzuzo okanye ukulahleka kwemali, echazwe kwingxelo yerhafu yomntu wabanikazi kwiShedyuli D.
Isabelo sobambiswano somlingane kuthathwa njengexabiso lemali kunye nemiphumo yokufumana inzuzo enkulu (okanye ilahleko) xa kuthengiswa. Izabelo zesabelo-mali zizuzisa ixabiso okanye ilahleko xa kuthengiswa, nokuba yinxalenye yentengiso yeentengiso okanye xa umnini-mhlaba unqwenela ukukhishwa.
Iintlawulo ezingabonakaliyo kwiimali ezifumanekayo kunye nokuthengwa kwempahla
Inxalenye nayiphi na inzuzo okanye ilahleko kwiimali ezifunyenweyo ezingenakulinganiswa (ezo zingakaliqokelelwanga) okanye izinto zokubala ziphathwe njengenzuzo okanye ilahleko eziqhelekileyo (kungekhona inzuzo / ukulahlekelwa kwemali).
Ukufumana ulwazi oluthe vetshe, jonga eli nqaku le-IRS ekuphatheni impahla kwixabiso lokuthengisa.
Jonga i-IRS Publication 544 ngolwazi olungakumbi malunga neerhafu impembelelo ekuthengiseni impahla yezoshishino.
Ukunyaniseka: Ukunyangwa kwentlawulo yenkcitho-mali yinkimbinkimbi, kwaye ulwazi olukule nqaku nakweli sayithi lujoliswe ukuba luqhele kwaye alufanele luthathwe njengengcebiso yerhafu okanye yomthetho. Ibhizinisi ngalinye lihlukile, kwaye irhafu kunye nemimiselo iyashintsha rhoqo. Qhagamshelana neengcali zakho zerhafu ngaphambi kokuba ulungise irhafu yakho yentela .