Dzidza NezveMitero Inowanikwa Kwekambani uye S Corporations
Mutero Wemitero uye Jobs Act we 2017 yakashandura huwandu hwepamusoro hwekutengesa mutengo kubva pa35% kusvika kune imwe yezinga 21%. Ichi chiyero chichave chakanaka kumakambani ayo gore rekutere rinotanga mushure meJanuary 1, 2018, uye ichine shanduko isingaperi.
Imwe mitero yehurumende inoshandiswawo yeV LLC yavakasarudza kubhadharwa semakambani. Ichi chiyero hachina kushandiswa kumakambani eS (ona pasi apa).
US Corporation Imitero yeHurumende kusvika 2017
Zvakajairika kutaura kuti hurumende yeUnited States inotengesa ye 35%, asi mutengo wacho unofananidzwa kubva pa15% kusvika ku35%, zvichienderana nehuwandu hwemari yekambani zvichienderana nemitero yegore.
Kana iwe uchida kuverenga mitero yekambani yebhizimisi rako, iwe uchatanga kutanga uchiziva mari yako inotengesa. Kuti uenzanise mari yako inobhadharwa, une zvingasarudzwa zviviri: (a) akazadza (kana kuti mutero wako wekugadzirisa mutero wakakwana) Fomu 1120. kana (b) kutora mari inotora gore rapera seinotangira.
Corporate Tax Rate Schedule (2005 kusvika 2017)
Kana mitero inowanikwa (mutsetse 30, Fomu 1120) iri papeji 1 ndeyokuti:
| Kupfuura | Asi kwete kupfuura | Mutero ndeye | Pamusoro pemari |
| $ 0 | $ 50,000 | 15% | $ 0 |
| 50,000 | 75,000 | $ 7,500 + 25% | 50,000 |
| 75,000 | 100,000 | 13,750 + 34% | 75,000 |
| 100,000 | 335,000 | 22,250 + 39% | 100,000 |
| 335,000 | Zviuru gumi | 113,900 + 34% | 335,000 |
| Zviuru gumi | 15,000,000 | 3,400,000 + 35% | Zviuru gumi |
| 15,000,000 | 18 333 333 | 5,150,000 + 38% | 15,000,000 |
| 18 333 333 | ____ | 35% | 0 |
Makambani anoshandisa mutero wekubhadhara gore negore uye kubhadhara kutengesa kwegore rimwe chete.
Vashandi havatori mari imwe neimwe pamutero wekambani, asi vanobhadhara mutero pazvikamu zvavanowana.
Nzira Yokuverenga Mitero Yemutero Inokwereta
Ichokwadi kuti kune purogiramu inowanikwa pakuverenga iyo yekambani yemari yemari, asi kana uchida kuzviedza iwe pachako iyo iyo kuverenga inoshanda sei:
Ngatitii sangano rako rine mari yegore re $ 300,000.
- Tarisa patafura iri kumusoro pamusoro pemutsara unosanganisira mari yako inotengwa. Mutsara wechina ndiwo $ 100,000 kusvika ku $ 335,000, saka ndiwo mutsara waunoshandisa.
- Mutero i $ 22,500 uye 39% yemari inopfuura $ 100,000.
- Saka, 39% ye 200,000 i $ 78,000.
- Mutero wose ndeye $ 22,500 uye $ 78,000, inokwana $ 100,500.
Iko inobhadhara mitero yekambani yekambani yako ndeye 33.5%. Izvi zvishoma zvishoma kudarika 39% mumutambo.
Makambani uye Mutemo Wemitero Miviri
Inobatsiro yekambani inobhadharwa kune kambani iyo inowanikwa uye inobva yabhadhara kune avo vanogovera pavanoparidzirwa sezvikamu. Izvi zvinogadzira mutero wechiviri. Mumuenzaniso wepamusoro, sangano racho pacharo rinokwereta $ 100 500 mumitero ye $ 300,000 mumari. Kana sangano rigovera zvose kana chikamu chemari iyo kune vashandi sezvikamu, zvikwereti , ivo vanogawana vanofanira kuudza mari iyi pamutero wavo mumwe nomumwe unodzoka. Nenzira, zvikwereti zvinokonzerwa pamutengo unokosha webhadharo. (Kana sangano ribhadhara muridzi wekutsvaga mari mukambani, izvi zvinonzi kubhadharwa kwekutsvaga mari , uye hazviiti sechikamu uye hachikwanisi kutengesa.)
Sezvaunogona kuona, mari inobhadharwa inobhadharwa kune corporation uye vagovani vemunhu mumwe nomumwe.
Nokuda kwechikonzero ichi, mamwe makambani anoedza kudzivisa mutero wemugove wevatengesi nekusaparadzira zvikamu. Asi IRS inogona kuisa mutero unowedzera unonzi yakawanikwa mubhadharo wemutero.
Akaunganidza Mari Yemutero
Mukuwedzera kune dzimwe nguva mitero yemakambani, makambani anofanirwa kubhadhara mari yakawedzerwa yakawanikwa mubhadharo ye 20% kana iyo corporation isingaparadzi kana kuripa zvikamu.
IRS Tax Code inoti iyi mutero ndeyemakambani:
yakagadzirirwa kana kubhadharwa nechinangwa chekudzivisa mutero wemari inoremekedzwa nechekuremekedza vagovana vavo vagovhendi kana vagovheti vemamwe masangano, kuburikidza nekubvumira kubhadhara uye pfuma kuti vawane panzvimbo pokuparadzaniswa kana kuparadzirwa.
Iyi mutero haisi kushanda kumakambani evanhu, kusingabatsiri, kana kushamiswa kwemamwe makambani okushambadzira kune dzimwe nyika.
Iyi mutero inogadziriswa ne IRS kudzivirira makambani kuti arege kubhadhara mari uye kwete kugoverana navo kune vagovani vemukana nenzira yezvikwereti, nokudaro kudzivisa mutero pane zvikamu.
S Corporations - Kwete Taxed seCorations
S nhengo dzehurumende dzakabhadharwa mune imwe nzira kubva kumakambani. Vashandi veS S corporation vanobhadhara pamitemo yavo yepakati yemari inotengesa, inopfuurirwa kwavari pamitero yavo yemitero inodzoka.