Mune dzimwe dzakawanda mimwe mitoro, muridzi we LLC, corporation, kana S corporation haazobhadharwa pachedu. Saka chii chakanyanya kuitika pamusoro pe "kurova chifukidziro chebato?"
Chii chinonzi "Corporate Shield" kana "Corporate Veil?"
Iko nhoo yekubatana kana yevheiri yevashandi ishoko rinoshandiswa kurondedzera kupatsanurwa kwekambani kubva kuvaridzi vayo. Sangano rakasiyana, sangano (kusanganisira S corporation) kana kambani ine chikwereti chekambani (LLC) yakagadzirirwa kuti "dzivirire" varidzi vekambani (kana kuti nhengo dze LLC) kubva pamhosva yavo pachavo pamakwereti kana kusaregerera kwebhizimisi .
Chii Chinonzi "Kubaya Mhemberero"?
Mutsara unobaya chifukidziro chekushandiswa chinoshandiswa kurondedzera kushanda kwedare kunobata vashandi vekambani neV LLC vane ivo pachavo vane mhosva yezvikwereti uye zvikwereti zvekambani.
Makambani akaparadzanisa masangano kubva kune avo vagovana vavo uye mumamiriro ezvinhu akadai, kana kambani inosungirirwa, vagovhendi nemapurisa vanogona kuiswa mumhosva.
Asi pane zviitiko umo mahofisi ehurumende uye vagovana vavo vanogona kutongwa nokuda kwekuregererwa kana kwematokari; chiito chekuunza vatinhi vemasangano aya kuti vasungurwe kunonzi "kurova chifukidziro chebato" kana "kusimbisa chifukidziro chebato."
Nenzira imwecheteyo sevashandi vekambani, varidzi vekambani ine chikwereti chekambani (LLC), inonzi "nhengo," vanogonawo kutongwa ivo pachavo nokuda kwezvikwereti zvebhizimisi nezviito.
Apo Vashandi veChishanu kana LLC vanogona Kuzvimirira Pamwechete
Zviitiko zviviri umo chifukidziro chekambani chinogona kurohwa nedare, zvichibvumira vatinhi vemhosva kuti vatongwe:
- Munyaya yekunyengedzera, umo kambani yakawanika kuva sham iyo yakagadzirirwa kuitira chinangwa chekuita zvekubiridzira kana kuti nechinangwa chokunyengera.
- Munyaya yezvakanaka uye zvekuda kuita mabasa nevanosungiri vemabhizimisi kana mapurisa anoisa hutano hwehurumende pamusoro pehupfumi hwevanhu.
Icho chirevo chechivharo chekubatana chakakosha kune pfungwa yekuregererwa kwemhosva. Nenzira yakawanda, kana iyo corporation kana LLC ichionekwa seyakaparadzana zvakakwana nevanhu vane uye vanogadzirisa bhizinesi, avo vaeni / vatungamiri havagoni kutongwa nemabasa ekambani. Iyo kambani uye vanhu pachavo vakasiyana.
Asi kana ivo ivo vachiita nenzira inoparara (kana kuti inoita seyokuputsa) kupatsanurwa uku, "chifukidziro chebasa" pakati pekambani uye vanhu "vakabayiwa" uye zvino maitiro evanhu pachavo haasisiri kuparadzaniswa zvakasiyana. Muchiitiko ichi, chimwe chiito chevashandi vemasangano kana LLC chingaita kuti zvimwe zviito zviongororwe pakuyera mutoro.
Zvimwe zvezviito zvakakurumbira zvinoputira chifukidziro chebato ndezvekuti:
- Kubatanidza mari (kureva, kwete kuchengeta bhizimisi uye mari yega yega yakasiyana)
- Kusiyanisa mabhizinesi mashandisirwo emunhu oga pasina magwaro akakodzera (kana ari chikwereti kune chikwereti kana kupa, somuenzaniso)
- Kukundikana kuchengeta makambani (kana LLC) zvinyorwa
- Mahofisi kana vatungamiri havasi kushanda mubhizinesi ravo
Kuboora Chifukidziro Chebhandi uye Mutoro weDhipatimendi rezvemakambani
Chifukidziro chechinyorwa chinogona kurohwa chiri mumamiriro ezvinhu umo musangano wekambani kana LLC kana kuti muridzi anogona kunge ane mhosva yezvikwereti zvebhizimisi. Semuyenzaniso:
- Nokubhadhara mitero yemitero , kusanganisira federal uye state inholding uye FICA mitero.
- Nokuda kwebhadharo rakagadzirwa nemunhu kana bhizinesi kadhi makadhi (maererano nemitemo yesungano yechikwereti chekwereti)
- Pamagwaro (zvibvumirano kana zvikwereti, somuenzaniso) zvakasayirwa nemuridzi wega uye hazvina kusayirwa nekambani
- Kana muridzi anopa chibvumirano chemunhu chikwereti kana kuti anoshandisa pfuma yake (seimba yemwene) kune chikwereti.
Mhemberero yeChishanu neMirairo yehurumende
Unyanzvi webhizimisi wemabhizimisi kuti ashandise kudzivirirwa kwe "chifukidziro chekushanda" chinokasiyana kubva kune imwe nyika kuenda kune imwe nyika. Zvizhinji zvehurumende zvinotsigira pfungwa yevheiri yechinyorwa kunze kwekuti mubhizimisi webhizimisi akashandisa zvakashata izvi kudzivirira. Mutemo weTexas , somuenzaniso, unoti:
... apo vashandi, mahofisi, uye vatungamiri vanowanzodzivirirwa kubva pamutoro wevamwe pamabasa ehurumende, apo vanhu avachete vanoshatisa ropafadzo yekambani, madarezheni haazoregereri ngano dzekambani uye anovabata ivo pachavo vaine mhosva.