He aha ka uku o ka uku kālā liʻiliʻi?
Ke noʻonoʻoʻoe i "nāʻauhauʻoihana," e noʻonoʻoʻoe i kaʻauhau auhau kālepa aupuni a me ka moku'āina.
Akā,'ōlelo ka National Federation of Business Independent i nāʻoihanaʻoihana nuiʻole e uku i kaʻauhau hōʻai'ē ma kahiʻoihanaʻoihana. No 75% o nāʻoihana liʻiliʻiʻaʻole nā hui. ʻO kēia māhele nui o nā pāʻoihana liʻiliʻi he "pass-through" nā hui, e uku ana i kaʻauhau ma kaʻauhauʻauhau kanaka o ka mea nāna.
Ma muli o ka piliʻana o nā uku pāʻani liʻiliʻi (ʻaʻole ka hui) i ka nui o ka uku o ka mea kūʻai, pono mākou e nānā i nā huina kālā kālā e hoʻomaka ana e hoʻomaka i ka makahiki 2018 a hoʻomau no nā makahiki he 8.
He aha ke kālāʻauhauʻauhau?
ʻO nāʻoihana nui aʻe a me ka poʻe iʻauhauʻia e like me nā hui e loaʻa i ka nui o kaʻauhau kālā ma lalo o ke kānāwaiʻauhau hou. Uaʻokiʻia kaʻauhauʻauhau pili kālā mai kahi papaʻaina i nāʻauhau kiʻekiʻe loa ma kahi o 37% i ka papa he 21%. ʻAʻole kēia lā hopena i hoʻopauʻia.
He aha nā kālā'ē aʻe e uku ai i kahi pāʻoihana?
Ma waho aʻe o kaʻauhau kālā,ʻo ka uku nui loa o ka uku kālā pāʻoihana e uku no ka ukuʻauhau kālā.
ʻO kēia mauʻauhau e hoʻokumuʻia ana ma ka uku o ka ukuhana ma 7.25% no ka uku uku uku o nā limahana. ʻO nā auhauʻauhau'ē aʻe, e like me kaʻauhau hanaʻole a me nā limahana uku i kaʻauhau, hoʻonui i ka nui o kaʻauhau a ka mea hana.
ʻO nāʻauhau'ē aʻe e uku ana kāuʻoihana e like me:
- Loaʻa ka loaʻa kālā ma luna o nāʻoihanaʻoihanaʻoihana a me ka kūʻaiʻana i nā waiwaiʻoihana. Loaʻa nāʻauwai kālā lōʻihi (i hoʻopaʻaʻia ma mua o hoʻokahi makahiki) ma nāʻano likeʻole, e pili ana i nā kālā o kaʻoihana, nā auhau kālā wā pōkole e auhauʻia e like me ka loaʻa kālā.
- Pono pono nā pāʻoihana e uku i kaʻauhau waiwai i ka waiwai maoli ('āina a me nā hale) i paʻaʻia e kaʻoihana.
- Pono pū kāuʻoihana e uku i kaʻauhau ma nā'āpana mai nāʻoihanaʻoihana.
Pehea e pili ana i nāʻauhau Moku'āina no nāʻoihana?
ʻO kaʻauhauʻauhau hou e pili ana i kaʻauhau kālā'āina (no nā moku'āina i loaʻa kaʻauhau kālā) a me nāʻauhau aupuni'ē aʻe. ʻO kekahi mau moku'āina eʻoi aku ka maikaʻi o kaʻauhauʻoihanaʻoihana ma mua o kekahi; ke hōʻikeʻia nei kaʻauhauʻauhau kālā ma kā lākouʻoihanaʻoihanaʻoihana, a me nāʻauhau a pau i heluʻia.
Ke hoʻololi nei kekahi o ka loiloi o kaʻauhauʻauhau e hiki ai ke hoʻopili i kāuʻoihana, e pili ana i keʻano o ka moku e hana nei i loko o nā moku'āina. E noʻonoʻo ana nā Moku'āina i ka https://taxfoundation.org/publications/state-business-tax-climate-index/ nā hopena o ka hou kanawai auhau; aia kekahi e pili ana i nāʻauhauʻauhauʻauhau aʻaʻohe.
Pehea e hana ai nā mea kūʻai pāʻoihana e uku i nāʻauhau?
ʻO ka hapa nui o nāʻoihana pāʻani e mālamaʻia e nā poʻe. E like me ka mea i'ōleloʻia ma luna nei,ʻo nā pilikino, LLC a, a me nāʻoihana ponoʻole hoʻokahi e ukuʻole i kaʻauhauʻoihana, akā, ua hāʻawiʻia kaʻauhau i nā mea nona ka uku a ua ukuʻia e nā mea nona nāʻauhauʻauhau . No laila, e nīnau ana i ka nui o kaʻauhau a lākou e uku ai i kaʻauhau kālā a kēlā me kēia no nā kālā kālā a pau,ʻaʻole wale i ka loaʻa kālā o kaʻoihana.
ʻO keʻano o kaʻoihana e uku ana i nāʻauhau nona iho he hui. ʻAʻole hiki i nā mea waiwai o ka Hui ke uku i kaʻauhau ma ka waiwai o kaʻahahui, akā, ua kauʻia lākou ma kā lākou kālā loaʻa inā he hana lākou, a keʻauhauʻia nei ma ka uku kālā i loaʻa iā lākou (ʻo ia ka "auhauʻauhauʻelua").
E noʻonoʻo i kaʻauhauʻauhau kūpono
ʻO nāʻoihana liʻiliʻi o nāʻano a pau e uku i kahi o kaʻauhauʻauhau kūpono o ka 19.8 pakeneka . ʻO kaʻauhauʻauhau kūpono ka palena kaulike o kaʻauhau no kahiʻoihana a iʻole kekahi meaʻauhau kālā. ʻO ka ukuʻauhau kūpono i ka heluʻana i ka nui o kaʻauhau i ukuʻia e ka uku kālā. ʻO keʻano'ē aʻe e nānā i nā kaʻinaʻauhau,ʻo ia ka uku uku palena,ʻo ia ka uku kiʻekiʻe loa i ukuʻia e kaʻoihana a iʻole kekahi. ʻO ka papaʻauhauʻauhau hoʻolālā , ma ka laulā, he likeʻole kaʻauhauʻauhau no nāʻenehana likeʻole o ka loaʻa kālā.
ʻAʻole wau makemake i nā averaki no ka meaʻaʻole lākou e haʻi iki iāʻoe i kekahi mea e pili ana i nā hopena o ke ala. Uaʻikeʻoe i nā mea e'ōlelo ai lākou: Inā e paʻaʻoe i kou poʻo i ka umu a me kou mau wāwae i ka paʻukū, e like me ka mea kaulikeʻoe.
Wahi a ka hōʻike SBA i hōʻikeʻia ma luna nei,
Hoʻolālā nā poʻe i ka 13.3 pakeneka pakeneka, me ka hui pāʻani liʻiliʻi i ka 23.6 pakeneka, a he 26.9 pakeneka ka huiʻana o nā hui liʻiliʻi. ʻOiaiʻaʻole kūlikeʻia,ʻo ka nui i kūponoʻia e nā hui liʻiliʻi C he 17.5 pakeneka.
ʻO kaʻokoʻa kālā ma kaʻano o nāʻanoʻoihana
He aha nā mea'ē aʻe iaʻu i kēia hōʻike SBA o nāʻikepili e pili ana i ka loaʻa kālā.
Ma kahi kokoke i 60 pakeneka o nā mea kūʻai liʻiliʻi liʻiliʻi he loaʻa kālā ma lalo o $ 10,000, akā he 3.1% wale nō ka loaʻa kālā ma kahi o $ 100,000. Ma kekahiʻaoʻao,ʻoi aku ka nui o ka loaʻaʻana o kaʻupena kālā ma kahi o ka $ 100,000 ma mua o 18 pakeneka o nā hui liʻiliʻi.
ʻO ka waiwai nui no nā hui e lilo i kumu no ka weheweheʻana i ka nui o kaʻauhau auhau.
Pehea e pili ana i nāʻauhau no nāʻoihana LLC?
Inā noʻonoʻoʻoe i ke kumu o ka heluʻoleʻiaʻana o nā hui liʻiliʻi (LLCs) , e hoʻomanaʻo i keʻano o kaʻoihana pāʻoihana LLCʻaʻole i manaʻoʻia he 'auhau i ka IRS. ʻO ka LLC me kahi mea hoʻokahi e auhauʻiaʻo ia no ka uku hoʻokahi, me kaʻauhauʻauhau i heluʻia ma ka Schedule C o ka hoʻihoʻiʻana i kaʻauhauʻauhau pono'ī a ka mea nāna. Ua kākoʻoʻia nā LLC i nā poʻe he nui e like me ka pilina. Ma nā hihiaʻelua, ua hāʻawiʻia nāʻauhau LLC i ko lākou mau mea nona.