Kusiyana pakati peC C Corporation uye S Corporation

Kusiyana pakati peC Corps ne S Corps Ndiko kunonyanya kuTeresi Nguva

Kusiyana pakati peC C corporation ne S s corporation kune zvakakosha, asi mabhizimisi aya anowanzobatana. Izvo zvikamu zvakagadzirirwa zvinangwa zvakasiyana-siyana, asi kazhinji zvinenge zvakasikwa kuti zviite zvebhizimisi. Makambani akange aripo kubva kare kare - shoko rinobva muchiLatin "corpus" kana "muviri." Inhengo yepamutemo yakasiyana kubva kuvanhu vanobatanidzwa mukushanda kwayo.

Nhengo dzekambani dzinonzi vagovanesi. Mabasa ehurumende, kusanganisira kutengesa, mari, mari, mari uye zvikwereti, zvinoparadzaniswa zviri pamutemo kubva kune avo vagovana vavo. Imwe nyanzvi yeUnited States yakasimudzwa nekunyora nehurumende mairi, asi kusika S corp kunoda danho rinowedzera.

Chii chinonzi S Corporation?

Izwi rokuti "S corporation" harirevi "kambani duku." Iri rudzi rwebhizimisi rakagadzirirwa zita reChechera S re Internal Revenue Code. S S corporation inopa vashandi vanochengetedzwa pamabhadharo ebhizinesi, asi mari inowanikwa kuburikidza nevatori vemari vanobhadhara mutero pairi. Kurasikirwa, kuderedzwa uye zvikwereti zvinopfuurirawo kune varidzi.

Mushure mekuumba sangano, iwe unogona kusarudza nzvimbo yeS corporation neInternal Revenue Service kana iwe ukasangana nezvimwe zvinoshandiswa: Inofanira kunge iri yekambani yehurumende uye isina vashandi vanobvumirwa vanopfuura 100 uye inogona kubudisa boka rimwechete rezvikwata.

Kusiyana pakati peC C Corporation uye S Corporation

AC corp ndizvo zvaunazvo kana usingasarudze nzvimbo yeS corp ne IRS. Vadzidzisi veC corporations vane kuparadzaniswa kwakafanana kubva kune vane vashandi veS S - nokuti mabasa ehurumende yakasiyana, zvikwereti zvaro hazvikwanisi kutongerwa kune avo vagovana vavo.

Havagoni kupomerwa nekuda kwekambani, uyewo ivo pachavo vane mhosva yezvikwereti zvinowedzera. Iyi kuparadzana dzimwe nguva kunonzi " nhoo yekambani ," asi nhovo inogona kubayiwa kana muridzi, nhengo yebhodhi kana mutungamiri ari kuita kunze kwemiganhu yemutemo kana mabasa uye mabasa ehofisi yake.

Mitero inotora mutsara wakajeka mujecha pakati peS corporations naC. Vashandi vari mune imwe nhengo kana C vanokwanisa kuwana zvikwereti kana zvikamu zvemari yekambani, uye vanogona kutengesa zvikamu zvavo kuti vawane purogiramu kana kurasikirwa. C corp vene vane mari miviri yemutero : Sangano rinobhadhara mitero pamigumisiro yaro, uye vadzidzisi vanowedzera kubhadharwa kune zvikamu zvavanowana. Vadzidzisi vekambani vanoita mubhizinesi, kazhinji vari munzvimbo dzakakwirira, vanoonekwa sevashandi. Vanofanirwa kubhadharwa mubhadharo wakakodzera uye vanobhadharawo pane iyi pfuma.

An S corporation haibhadhara chikamu kune veneiri vayo. Bhizimusi rinoshandisa mutero wekubhadhara mutero - Fomu 1120S - iyo inoratidzira mutengo wayo kana kurasikirwa kwegore, asi chikamu ichi "chakapfuura" kune vagovatsi vemunhu mumwechete uye chakashuma pamusoro pekudzoka kwavo pachako kunyange kana zvisingagamuchiri zvakagamuchirwa nemuridzi wemufananidzo wezvikamu.

S S corp inoburitsa mugoveri wega wega Purogiramu K-1 , iyo inoratidza mari yakagoverwa kwaari, uye vagoveri vanofanira kuudza iyo mari inoratidzwa paK-1 pamutero wavo wega wega. Izvi zvikwereti kana kurasikirwa zvinowedzerwa kune imwe mimwe mari yavo uye zvakabviswa.

The Bottom Line

Kusarudza bhizinesi rwemabhizimisi kunogona kuva kwakaoma. Mashoko aya ari munyaya ino haisi mutero kana mazano emutemo. Ndapota taurai nezvezvisarudzo zvipi maererano nehuwandu hwebhizimisi yenyu pamwe chete nemutungamiri wenyu wemitero uye gweta musati maita chisarudzo.

Dzokera kune All About S Makambani