Mutemo weR 2017 Reform Reform wakaita zvishoma zvakanyanya kuzvidzora zvinodhura uye mari zhinji yevaraidzo haisati yatorwa. Kutanga nemwedzi wegore ra2018, pano ndizvo zvakachinja:
- Bhizimusi mabiko anoramba achibviswa pa50%. Saka, bhizinesi kana mutengesi anogona kutora muteresi kuti adye zvemasikati kuti ataure nezvebhizimisi uye mushandi achidya kudya kwemasikati paanenge achifamba asi achiri kubviswa.
- Asi kutora muteresi kana mutengi kune "ruzivo" hauchazogadziriswa zvakare. Semuenzaniso, bhokisi riri pabhoppark, matikiti kuenda kumakonti, kana gorofu kubva kune vatengi hazvizogadziriswa. Kuti zvive zvakajeka, mari yekutambira vatengi haisati yatorerwa semabhizimisi ezveshandisirwo mari.
Chii Chinodiwa Kuti Dedze Zvokushandisa Zvokuzvivaraidza?
Mabhizimusi anokwanisa kubhadhara mari yezvivaraidzo zvevatengi, shamwari dzebhizimisi, nevashandi, kana muridzi wemabhizimisi angaratidza kuti mari yacho yaiva:
- iyo "inowanzodiwa" yebhizimisi mari, uye
- kana mari yacho inosangana nekuongororwa kwakananga, zvakananga uye zvakananga nezvemabhizimisi.
Tarisa izvi zvinoda zvishoma pedyo:
Chokutanga, mari yezvokuvaraidza inofanira kuva yakawanda uye inodiwa bhizimusi mari. Izvozvo zvinoreva kuti IRS inoti mari inofanira kuva yakajairika uye inogamuchirwa mubhizimusi kana bhizinesi uye inobatsira uye yakakodzera yebhizimisi.
Imari haifaniri kutarisirwa kuonekwa seinodiwa.
Kugadziriswa, Kuratidza kuti chiitiko chacho chakaitwa mune bhizinesi (hofisi, somuenzaniso), kana kuti kune chinangwa chakajeka chebhizimisi kune varaidzo, bhizinesi rakakurukurwa, uye kuti icho chinangwa chaiva mari kana bhizinesi rubatsiro.
Mutemo mutsva wemitero unobvumira kambani kutsvaga mari yezvivaraidzo kuitira kuti vabatsirwe vashandi, kunze kwevashandi vanobhadhara zvikuru. Somuenzaniso, pikini yako yekambani kana kuti festi yezororo yevashandi inogona kukunda muedzo. Kudya kwakagadzirirwa kune vashandi vehofisi yako kana kumwe kune imwe nzvimbo panzvimbo yebhizimisi yako kuitira chinangwa chekupa vashandi vemishandirapamwe ingangodaro ichitsvitswa sebhadharo yebhizimisi uye inenge iine 100% inobviswa. Asi chinangwa chikuru chekuvhima kana kubata hove hachikwanise kusungirirwa zvakananga nebhizimisi rako. Izvo zvikwereti hazvina kumbobvira zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zvichange zviripo, uye zvichange zvisingazove, zvakabviswa
Mari Yokuvaraidza vs. Kutengeswa uye Kuwedzerwa Kwekudhura
Kana bhizinesi rako richiita kuti vanhu vose vave nechinangwa chekutengesa kana kukurudzira, iyo mari inodzingwa zvakakwana sebhizimisi mari.
Somuenzaniso, kana chivako chevana chibhadharo chibhadhara mari yekubhadhara clown pane imwe nharaunda, iyo inogona kufungidzirwa kukurudzira pane kuvaraidzwa.
Nzira Yokutsvaga Bhizimusi Kudhura Mari
Kuti uwane mari yekuzvivaraidza yebhizimisi, iwe unogona kukwanisa kuratidza chinangwa chebhizimisi (pasi pekushandiswa kunoenderana sezvinotsanangurwa pamusoro) uye
- kukosha kwemari imwe neimwe,
- zuva uye nzvimbo yezvivaraidzo, uye
- hukama hwebhizimisi hwevanhu vanofarira.
Pasina izvi uchapupu, IRS inogona kurega kubhadhara mari iyi (bvisai mutero wako).
Kune chikamu chikuru, varaidzo mari inodonhwa pa50%. Izvi zvinoreva kuti iwe unogona kungotora hafu yemari yefisi yefisi iyo. Zvokudya zvebhizimisi zvakaderedzwawo pa50%.
Zvimwe zvevaraidzo zvinodhura zvakabviswa zvachose. Chiitiko chekambani apo vashandi vanokokwa vanobviswa pa100%. Kuenda kune uye kubva kune imwe yevaraidzo ndeye 100% inotorwa.
Non-deductible Entertainment Inoshandiswa
Zvimwe zvekudhura mari hazvibvumi zvachose. Somuenzaniso, kana iwe uchipinda muchitambo chekuvaraidza paunenge uchifambisa bhizinesi, izvi zvinokuvaraidza zvingasazobviswa.
Uyewo, kana iwe uchipinda kune imwe yezorodhi paunenge uchitarisa nzvimbo dzebhizimisi kana kuongorora bhizinesi, haugoni kubvisa chiitiko sevaraidzo kana iwe usingatangi bhizinesi.
Uye "varaidzo yakashata uye inoparadza" haisati yambodzwa. Uye kana iwe uri kushamisika nezvekuchengetedza vashandi pajecha rako , IRS zvichida haigoni kubvumira kuderedzwa kwekutenga kwechikepe, asi kunogona kubvumira mari yekuvaraidza.
Kuzvipira-basa uye Kuvaraidza Mari
Kana iwe uri wekushanda (kwete mushandi wekambani), mari yako yekuvaraidza inotengeswa haisi pasi pe 50% muganhu kana zvose zvinotevera zvinosangana:
- Izvi zvinoshandiswa zvakabatana nebasa rako sevashandi vezvimiririra
- Iwe uri kubhadharwa kana kupa chikwereti kune izvi zvinodhura maererano nehutano hwaunoita, uye
- Iwe unopa marekodhi akakwana ezvinodhura izvi kune vatengi vako kana mutengi.
Kuchengeta Mareji eBhizimusi Kuzvipira Mari
Sezvimwe nedzimwe mari dzebhizimisi, unofanira kuchengeta zvinyorwa zvakanyatsonaka kuti uratidze kuti varaidzo inopfuura sei kana kuedzwa kwakananga kana kuenzanisa kunoenderana. Nhoroondo yakanakisisa yakarongedza nguva (panguva iyoyo), ichitaura chinangwa chebhizimisi chaiyo.
Semuenzaniso, kucherechedza pamutemo wechiri kubva kune mukati uye nhamba yako pamutemo wekuti chinangwa chaiva chekambani yegore rezororo chaizobatsira.
Kuti Uwane Mamwe Mashoko
Verenga zvakawanda pamusoro pekuchengetedza zvinyorwa zvezvinodiwa zvebhizimisi mari.
Kuti uwane mamwe mashoko akajeka pamusoro pezvinovaraidza mari, ona IRS Publication 463. Tarisa kuti uone kuti uri kutarisa shanduko ye 2018, iyo inosanganisira mitemo itsva yemitero.
Zvinonzwisisika. Mashoko aya uye mienzaniso munyaya ino haafaniri kuonekwa seyo mazano emitero. Mutemo mutsva wemitero wakaoma uye mamiriro ose emabhizimisi akaenzana. Usati watora chero bhizimusi chero ripi zvaro, chengetedza nemudzidzisi wako wekuteresa.