Ndezvipi Chikamu cheChirongwa Chekune Dzimwe Nyika?
Bhizimisi roga roga rinoedza kubhadhara semutero muduku wemari kana zvichibvira zviri pamutemo (zvinonzi kutora mutero ).
Asi nyika yose yebhizimisi muzana remakore rechi21 yakagadzira chimwe chinhu chinonzi kushorwa-kuita mabasa nebhizimisi kunze kweUnited States kudzivisa mitero (kwete yepamutemo).
IAmerica nedzimwe nyika dzinoedza kudzora kuedza kutora mari kubva munyika. Kazhinji, mari iyi inowanikwa mumamiriro ekubika. Maererano neInvestopedia, kambani inotungamirirwa inotsanangurwa maererano nenhamba yezvikamu zvevagari veUnited States. Imwe kambani ine zvishomanana kudarika nhamba inodiwa yevashandi vemunyika imwe nyika inofungidzirwa sekuzvimiririra panzvimbo yekutungamirirwa.
Vashandi vemabhizimisi ehurumende vanobhadhara mitero pamari inowanikwa yekambani bedzi pavanotora chikamu. Kana vakatora zvikwereti kuUnited States makambani, zvikwereti izvi zvinofanira kuziviswa gore negore, vachishandisa Fomu 1099-DIV . Asi kana avo vanogovera zvikwereti vachitora zvikwereti kana zvimwe zviwanikwa kubva kune dzimwe nyika, vanogona kufunga kuti havafaniri kutaurira mari iyo kana kubhadhara mitero pairi.
Ikoko ndiko kunotungamirirwa nehurumende yekunze kune imwe nyika, senzira yekubhadhara vatengesi vebhizimisi veUnited States pamari yavo kubva kune dzimwe nyika.
Chii Chinonzi Sangano Rokune imwe Nyika?
Izwi rokuti "kune imwe nyika" muchirevo chekubatanidzwa kwebhizimisi rine zvinoreva zviviri. Rimwe sangano rekune imwe nyika kazhinji kambani inoshandiswa kuita bhizimisi mune imwe nyika kana nyika kunze kwekutanga kwayo.
Somuenzaniso, sangano rinotanga kuDelaware ; iyo inonzi inhengo yehurumende inyika iyoyo. Asi sangano rinoitawo bhizinesi muNew York, saka rinofanira kuisa kune imwe nyika nhengo yehurumende nehurumende yeNew York. Sangano racho rinogonawo kuita bhizimisi muIreland. Inogona kusimbisa sangano rinobatsira muIreland, uye iyo corporation yeIreland inonzi inoshandiswa kune imwe nyika.
Nokuda kwechinzvimbo cheCFC, IRS inofunga nezvekambani dzisiri dzeUnited States chete, uye chete makambani anokweretwa semakambani (kusanganisira LLC avo vanosarudzwa kuti vabhadharwe sehurumende) .
Sangano Rinodzorwa Riri Kutaridzirwa Sei Ne IRS?
Mamiriro eCFC akaiswa pasi peSpartpart F ye Internal Revenue Code, saka dzimwe nguva inonzi "Subpart F". Chikwata cheDirectled Foreign Corporation chakasikwa kuunganidza ruzivo pamusoro pemari inobva kune dzimwe nyika inotungamirirwa nevagari vemuUnited States uye kutora mutero pane iyo mari. Mahofisi, vatungamiri, uye vagoveri veCFC vanofanira kufananidzira mari yakagamuchirwa kubva pamari yezvikambani.
I IRS inotsanangura imwe sangano rekune dzimwe nyika sekutungamirirwa kana:
"inopfuura 50 muzana yezana rose rekubatanidza simba rekuvhota rezvikamu zvose zvezvikamu zvehurumende yakadaro kodzero yekuvhota, kana kupfuura 50 muzana yehuwandu hwezvinhu zvayo zvose zvakasara, ndeyo (zvakananga, zvisinganzwisisiki, kana kuti zvinovaka) nevana vemuAmerica pane rimwe zuva panguva yemutero wevatorwa kunze kwenyika. "
I IRS inotarisawo vagovana vemunhu mumwe nomumwe, kurondedzera US Shareholder wesangano rekune dzimwe nyika se
"... munhu weUnited States ane 10 kubva muzana kana kupfuura ezvo simba rose rekuvhota rekambani iyoyo yekunze"
Mune mamwe mazwi, sangano rekune dzimwe nyika rakarongerwa nehuwandu hwezvigadzirwa zvevashandi veUnited States. Kana zvinopfuura 50 kubva muzana zvezviyo zviri zvevashandi vemuUnited States, sangano rinonzi ndiro rakarongeka kune dzimwe nyika (CFC).
IRS inoparidzira ruzivo kune vanongorori vechirongwa pamusoro peiyo IRS inotarisa pamusoro peCFC. Kuonekwa nokukurumidza
- Kunyangwe munhu wacho ane zvikamu mune imwe sangano.
- Kunyangwe mugove we "USShareholder" yechinangwa cheCFC kudanwa. Nzvimbo yekugara kwevagari vemunharaunda kana kuti vagari venyika uye nehuwandu hwehuwandu hunoonekwa.
- Pasinei nokuti bhizimisi iri reControl Foreign Foreign Corporation - rinofanira kunge riri bhizinesi risina US rinoshandiswa sehurumende yezvinangwa zvekuteresa.
Pasi peChikamu chechikamu F, IRS inobata chikamu chemunhu mumwechete sekuti iye "akawana chikamu chayo chakaenzana chezvikamu zveCFC zvazvinowana mari."
Inofanira Kupihwa Kubva Kuchimwe Chechibvumirano Chinodzorwa Chichirondedzerwa?
Vashandi vekuAmerica vane ruzivo rwekutarisira kune imwe nyika inofanira kutaurira mugove wavo wemari kubva kuCFC uye mugove wavo wemari nezvibereko zveCFC inotengeswa muUnited States Property. Iyi pfuma inosanganisira kuisa mari, tangible property (assets) , uye nhengo mune imwe nyika.
Iyo sangano inofanirwa kuisa mushumo wegore negore pamusoro pe IRS Form 5471 -Nhoroondo yekudzoka kwevanhu veSouth neHokuremekedza kune dzimwe nyika dzekunze. Iyi fomu yapera uye yakabatanidzwa nekambani yekubhadhara mutero wemari .
Fomu 5471 inoshushwa nekambani yemutero wegore. uye inoda ruzivo pamusoro:
- Vanhu (ivo vagari veUnited States): mapurisa, vagovana, uye vatungamiri
- Tsanangudzo yevashandi vose veUnited States uye nhengo dzavanobata
- Makirasi emakambani ezvitoro uye zvikamu zvakakosha
- Bhizinesi rebazi rehurumende uye chirevo chekuwana mari yegore rekutere.
Mukuwedzera kune 5471 mashoko ekudzorera akaiswa nehurumende, mushumo wakasiyana unofanirwa kune mumwe wevana veUnited States, mukuru, kana mutungamiri uyo anogadzirisa tsananguro ye50 kubva pamusoro. Uyu mushumo unoratidzira mari yomunhu kubva kune imwe nyika yehurumende mune zvikamu uye zvimwe zvekuwana nemari. Mushumo wega wega, unonzi Summary of Shareholder's Income from Foreign Corporation, unopiwa kune munhu, uyo anofanira kuisa mari yekutora pamutero wake wekudzokera.
Mari inogamuchirwa nemunhu uye mutero pane iyo mari inoparadzaniswa nemutero wekambani inoshandiswa nekambani.
Iwe unoda unyanzvi hwekugadzira mutero uyo anonyatsoziva nezvekambani dzedzimwe nyika nemitero kuti agadzirire iyi fomu.
Unoita Dzimwe Nyika Dzakarongedzwa Kune Mamwe Makambani Makambani?
Dzimwe nyika dzakawanda kunze kweUnited States dzine sangano rekune dzimwe nyika rakarongedzwa, kusanganisira Russia, United Kingdom, Germany, Japan, Australia, New Zealand, Brazil, neSweden. Nyika imwe neimwe ine mitemo yeyo pachake yekugadza chimiro cheCFC uye yekucherechedza vanhu uye ichikumbira kuti vataure uye vabhadhara mitero kune dzimwe nyika.
Ko CFC Inowanikwa Sei Taxed?
Iyo Summary Report yakarondedzerwa pamusoro apa kune vanhu vakadhindwa paFomu 5471 inowanikwa pamunhu wemutero wemunhu mumwe chete kudzoka. Chikamu chekudzoka uko iyo mashoko akabatanidzwa inobva pane rudzi rwekuwana mari. Semuenzaniso, kana mari yacho iine zvikamu, mari inogona kuiswa pane Purogiramu B-Inofanirwa uye Inowanikwa Zvikamu.
Kuti mari inobhadharwa inotengesa inobva pane rudzi rwekuwana mari. Mugove wekugoverana, somuenzaniso, inotererwa zvichienderana nerudzi rwechiparadzanisi uye kureba kwenguva inobatwa.
Kuti uwane mamwe mashoko pamusoro pekunge mari yako yeCFC inowanikwa pamutero wako wekubhadhara, ona chinyorwa ichi che IRS nemirairo yeFomu 5471 .
Chechi Chengeteredzwa Chekune dzimwe nyika chiitiko chakaoma uye kuziva kana iwe unofanirwa kuudza mari yako sewaine chikwereti muCFC inonyangadza. Mashoko ehuwandu ari munyaya ino ndeongoratidziro, uye hazvirevi kutora mutero kana mazano emutemo. Taura nemuteresi wako wekutero kana iwe uchifunga kuti ungada kuudza mari kubva kune imwe nyika yaunowana uye kubhadhara mutero pane iyo mari.