Chaizvoizvo, kambani yehupfumi isangano rebhizimisi rinoumbwa nemhando dzakasiyana dzevashandi, vanogadzwa maererano nemutemo wehurumende. A personal services corporation isangano rinosungirirwa rakagadzwa pasi pemitemo ye IRS. Heano zvimwe zvakawanda:
Chii chinonzi Professional Corporation?
Imwe nyanzvi yekambani (PC) isangano revashandi, rakarongwa (rinoshandiswa) pasi pemitemo yenyika dzakasiyana.
Mune dzimwe nyika, dzimwe nyanzvi dzinobvumirwa kuumba makambani pasi pemitemo yakananga, kubvumira vashandi kuti vabatsirwe nekambani asi vachidzivirira mutoro mune dzimwe mamiriro ezvinhu.
Mune kambani, vashandi uye mapurisa havana rusununguko rwemunhu oga , asi izvi zvingava dambudziko kune kambani yakaumbwa nevashandi, kana vakaumba sangano kuitira kuti vazvichenese basa rezviito zvavo zvemabasa (kusavimbika).
Zvimwe zviitiko zveUnited Corporation
Mumamiriro ose ehurumende, mamwe maitiro evashandi anobvumirwa, uye mune mamwe maitirwo anodiwa, kuumba makambani anoongorora. Matanho chaiwo anosanganisira: kubhadhara, sangano rekugadzirisa, masvingo, mazano, ingano, hutano (kusanganisira zvipatara zvehutano), mutemo, uye inoitwa zvekasa.
IPC inofanira kuzviratidza se "PC" kana "PC" muzita rayo, uye vese vese vanofanira kunge vari mubasa rimwechete, uye vese veneti vanofanira kupiwa mvumo muhurumende.
Zvimwe zvematongerwo enyika zvinoda kuti sangano rezvemhizha rinofanira kunge rakagamuchirwa nebhokisi rezvematensi iyo.
Makomborero uye Kukanganiswa kweUnited Corporation
1. Kurarama nokusingaperi. Imwe nyanzvi inoshandiswa inogona kuramba ichiendesa kana mumwe munhu aine chikwereti kana mushandi anofa kana kuti asiya kambani, asi kubatana kungadikanwa kuparadzwa kana chiitiko ichi chikaitika.
2. Kuchengetedzwa kwemhosva. Imwe nzira inobatsira ndeyekuti fomu yePC haibvumiri vashandi kuti vasunungurwe pamutoro wemunhu kubva pamigumisiro yezvaanoita mabasa ake, asi inobvumira vamwe vashandi kana vatungamiri kuti vadzivirirwe pane zviito zveumwe. Izvi zvinowanzoita chikonzero chevadzidzi vePc's.
3. Mibairo yeMari. Iko kusakosha kukuru kwekambani yehupfumi ndeyekuti mari inobhadharwa pamutero wekambani yehutengo ye 35%, panzvimbo yekuwedzera kwechiyero, sekunge ye LLC yekutengeserana chete.
Chii chinonzi Personal Service Corporation?
A person service corporation (PSC) inhengo yakasungirirwa inoshandiswa ne IRS. I I RS inoda kuti hurumende yega yega yega ishandise (inopfuura-iri nyore):
- Principal activity. Basa guru rinofanira kunge riri kupa manzwiro evanhu, mumasimba e "munharaunda yekuverenga, shanduro yezvinoitika, masvingo, mazano, ingano, hutano (kusanganisira zvekuvhima mabasa), mutemo, uye unyanzvi hwokuita," uye kuti
- Unhu: Vashandi-veneti vanofanira "kuva neanopfuura 10% yezvakanaka zvemari inotengeswa yezvakawanda zvayo."
Mapoka ehurumende makambani anofanirwa kutevedzera mamwe mitemo yemitero, kusanganisira kuva negore regore regore rezvemari uye kutevedzera kune mamwe maitiro emitemo.
Zvikanganiso Zvinowanzoitika: Usagunun'una Professional Corporation ne Limited Liability Partnership , Professional Limited Liability Company, kana Limited Limited Liability Company , iyo yakasiyana-siyana yemasangano.
Zvinonzwisisika: Mashoko ari munyaya ino uye panzvimbo ino inotarisirwa kunge yakawanda mune zvakasikwa uye kwete mutero kana mazano emutemo. Bhizimusi roga roga rakasiyana, uye mitero uye mitemo inogara ichichinja. Bvunzai vose vateresi nevatungamiri vemutemo musati maita chero kuchinja kune bhizinesi renyu kana kuedza kugadzira imwe bhizinesi rebhizimisi repamutemo.