Iirhafu zoshishino azikho nje ngentlawulo yengeniso. Njengabantu ngokubanzi, amashishini kufuneka ahlawule iintlobo ezininzi zeerhafu.
Imirhumo yezoshishino ziza kwiintlobo ezininzi: i-federal, i-state kunye neyendawo. Kukho iintlobo ezahlukeneyo zerhafu ngokuxhomekeke kwimisebenzi eyahlukeneyo yezoshishino, njengokuthengisa izinto ezihlawuliswayo okanye iinkonzo, ukusebenzisa izixhobo, ukuqhuba ipropati yoshishino, ukuziqeshisa, ukuba nabasebenzi, kwaye ke, ukwenza inzuzo.
Ukuba uqala nje ishishini lakho, kufuneka ukwazi ukuba yintoni irhafu ekufuneka uyihlawule. Ukuba ishishini lakho litshintshile - ukuba uthenge indlu okanye uqale ukuqeshisa abasebenzi, umzekelo - uya kufuneka ukwazi malunga neerhafu ezihambelana nale mi sebenzi.
01 - Indlela nganye yoRhwebo oluThumela ilizwe liRhafu yeNgeniso yeNgeniso
Wonke amashishini kufuneka ahlawule irhafu kwingeniso yabo; oko kukuthi, ishishini kufuneka lihlawule irhafu ngenzuzo yenkampani (ingeniso yezo shishino zindleko ezincinci). Ingaba irhafu ihlawulwa njani ixhomekeke kwindlela yoshishino.
Amashishini amancinci (abanikazi bodwa kunye ne-LLC-members members), amaqabane abambiswano kunye nabanikazi be-S bentlawulo bahlawula irhafu ngeentlawulo zabo zerhafu yengeniso. Le ngcamango iyafana kuyo yonke le ntlobo yezo shishino, kodwa inkqubo iyahluke.
Abanikazi abanamalungelo kunye namalungu angamaLungu angamaLungu ahlawula irhafu ngokufaka iShedyuli C kuquka ukubuyiswa kwabo, ngelixa amaqabane ekusebenzisaneni kunye namalungu amaninzi e-LLC efaka intlawulo yezoshishino kodwa ahlawule isabelo sabo somvuzo, kubandakanya le ngeniso kwimbuyekezo yazo.
Zonke zichazwe ngokucacileyo kweli nqaku.
02 - Intlawulo yokuThengisa kwiMveliso kunye neeNkonzo ezithengiswa kwamanye amazwe
Amashishini ahlawule ngokuthe ngqo irhafu yentengiso kwimveliso kunye neenkonzo ezithengisayo. Kodwa, ukuba ishishini lakho lisebenza kwimeko enesitalato yengeniso yombuso, kufuneka usethe inkqubo yokuqokelela, ingxelo, nokuhlawula irhafu yentengiso yelizwe.
Iirhafu zentengiso kufuneka ziqokelelwe ngabarhwebi kwiindawo ezininzi kwaye zihlawulwe kwisebe likarhulumente yengeniso. Iimveliso ezikhethekileyo kunye neenkonzo zifanelekile zentengiso kunye nemali kufuneka iqokelelwe kwaye ihlawulwe, kwaye iingxelo kufuneka zizaliswe rhoqo.
Ungalibali iintlawulo zentengiso kwizinto ozithengisayo kwi-intanethi , apho abaninzi bathi ngoku bafuna iintlobo ezithile zabathengisi (njengabalingani).
03 - Intlawulo yePropati kwiPropati yezoRhwebo
Ukuba ishishini lakho linepropati yangempela (i-real estate), njengezakhiwo, ishishini lakho kufuneka lihlawule irhafu yerhafu kummandla werhafu wengingqi (ngokuqhelekileyo isixeko okanye isithili) apho indawo ihlala khona.
Irhafu isekelwe kwixabiso elivandlakanyweyo (njengendlu yakho). Kukho iingqalelo ezikhethekileyo zokuhlawula irhafu yepropati xa uthengisa ipropati yepropati yeshishini.
04 - Ukukhangela Imirhumo ekuSebenziseni okanye ekuSebenziseni
Iirhafu zerhafu zihlawulwa ngoshishino ngeentlobo ezithile zokusetyenziswa okanye ukusetyenziswa (njengamafutha) kunye nemisebenzi (ukuthutha kunye nokunxibelelana, umzekelo).
Iirhafu zerhafu zihlawulwa kwi-IRS, nokuba yikota okanye ngonyaka, kuxhomekeke ekusebenziseni, kwifomu 720.
05 - I -Tax-Self-Employment Tax kwiSabelo seNkxaso yabanini
Iirhafu zengqesho yokuzimela zizo zihlawulwa ngabanikazi bodwa kunye namaqabane okhuseleko loluntu kunye ne-Medicare, ngokusekelwe kwingeniso yoshishino.
Ngenxa yokuba abanikazi boshishino abangekho abasebenzi, akukho ntlawulo yokubamba iirhafu, ngoko ke irhafu yerhafu yonyango enye.
Abanikazi be-LLC nabo kufuneka bahlawule irhafu yengqesho. Abanikazi bamashishini abasebenza njengabasebenzi akufanele bahlawule irhafu yerhafu. Eli nqaku lichaza indlela yokusebenza kwerhafu yengqesho.
06 - Imirhumo yeNgqesho (Imirhumo yeeNtlawulo) Ihlawulwa kwiiNgxowa-mali zabasebenzi
Njengentlawulo yokuthengisa, ezinye iirhafu zengqesho ziqokelelwa, zichazwe kwaye zihlawulwe. Kule meko, irhafu ihlawulwa kwi-IRS kunye noLawulo loKhuselo loLuntu.
Iirhafu zengqesho zihlawulwa ngumnikazi webhizinisi kwiintlobo ezininzi zeerhafu ezisekelwe kwintlawulo ephezulu yabasebenzi. Ezi ntlawulo ziquka iirhafu ze-FICA (ukhuseleko loluntu / i-medicare), ukungasebenzi kwemibutho / karhulumente, kunye neentlawulo zembuyekezo zesebe. Kwenzeka njani ukuba zonke ezo zerhafu msebenzi zichazwe kweli nqaku.
Ezinye zeerhafu (irhafu yengqesho, umzekelo) aziqokelelwa kubaqeshwa, kwaye kufuneka zihlawulwe ngokupheleleyo ngumqeshi.
07 - IRhafu yeRhafu yeNzuzo kwiBhishini kwezinye iiMerika
Uninzi lukarhulumente lufumana irhafu yengeniso kumashishini. Kodwa abanye bathi bahlawulise irhafu yeerhafu kumashishini endaweni yengxowa yerhafu yombuso. Kule mihlaba, iirisiti ezipheleleyo (irhafu) yoshishino yerhafu. Amanye amazwe avumele ukuxothwa kwerhafu kwaye ezinye iintlobo zamashishini zikhutshwa kwamanye amazwe.
Amashishini athile asebenzayo aqhelekanga ukuhlawula irhafu yeerhafu, kodwa kungekhona kwerhafu yengeniso yelizwe.
Amashishini kunye namaxesha e-LLC anakho ukuhlawula irhafu yeerhafu.
08 - Intlawulo yeeFranchise - njengeRhafu yeRhafu yeRhafu
Ezinye iindawo zihlawulisa irhafu yentlawulo kwiinkampani ngokusekelwe kwixabiso leenkampani. Ezi ntlawulo zifana nerhafu yengeniso karhulumente okanye irhafu yeerhafu.