Yintoni edibanisa?

Ukuqala kweshishini kunye neenkonzo zokukhusela iiasethi zobuqu.

Dityaniswa

Yintoni edibanisa?

Ukudibanisa sisenzo sokwenza ubume beshishini "elitsha" elinika ishishini elithile, irhafu, kunye nezibonelelo zomthetho kubanini bazo. Ngokomthetho wokubandakanya, iqumrhu elisemthethweni elahlukileyo elinokuthi libe ngumnini wepropathi, lihlawule irhafu, lisayine izivumelwano ezibophelelayo, kwaye likhusele abanini balo kwityala leshishini nakwimali. Zininzi iimodeli zezinto ezahlukeneyo ezinokuthi zikhethwe ngumnini-shishini, kuxhomekeke ekubeni zeziphi izibonelelo ezisemthethweni nezerhafu ezisebenza ngokukuko kwimidla yenkampani yakhe.

  • Usomashishini ozimele
  • Ubambiswano ngokubanzi
  • Intsebenziswano encinci
  • Ubambiswano lweTyala eliDibeneyo
  • Limited Imfanelo Inkampani
  • IQumrhu

Ngolwazi olongezelelekileyo kumacandelo oshishino angadibaniswanga kwaye adityanisiweyo sinikezele ngolwazi oluneenkcukacha kumashishini athandwayo kwishishini lethu Iindidi zoShishino icandelo.


Usomashishini ozimele

I-Sole Proprietorship ichaza ulwakhiwo olulula lweshishini lomntu ngamnye. Amashishini amaninzi amancinci asebenza njengeSole Proprietorship (umzekelo, ivenkile yakho "kamama kunye nepop", ivenkile yezihlangu, njl. Njl.); Nangona kunjalo, enye yezona ngxaki zinkulu kwesi sakhiwo kukuba umnini uxanduva lobuqu kuwo onke amatyala asemthethweni nawezimali. Ityala elinxulumene neshishini okanye uphicotho lwerhafu lwe-IRS lubeka abanini bempahla kubungozi bokuhluthwa. Ngapha koko, yonke ingeniso yeshishini irhafiswa njengemali oyifumene ngumnini. Nangona ishishini linokukhetha ukusebenzisa igama lorhwebo (okanye i "DBA," njl. Njl. - naliphi na igama lorhwebo kufuneka libhaliswe kunobhala wedolophu / wedolophu elimi kuyo ishishini), akukho kungabikho ukwahlulwa ngokusemthethweni umnini-shishini njengoko kunokwenzeka nakwezinye iintlobo zezakhiwo zeshishini.

Izinto eziluncedo zeSole Proprietor

  • Uxwebhu oluncinci
  • Izithintelo ezincinci zoMthetho
  • Ukunyibilika ngokulula
  • Ingeniso exelwe kwirhafu yomnini

Iingxaki zeSole Proprietor

  • Uxanduva lomntu olungenamda kumatyala kunye noTyala kwiShishini
  • Umnini unokuphulukana neeasethi zakhe kwishishini lokumangalela
  • Ishishini liyaphela xa kusweleke uMnini
  • Amandla aKeleyo okuPhakamisa iNkxaso mali

Ubambiswano ngokubanzi

Ubambiswano ngokubanzi luvumela amaqela amabini nangaphezulu ukuba babelane ngoxanduva kunye nenzuzo yenkampani. La maqela anokuthotyelwa kwimibutho yabucala, abantu, ubuhlakani, itrasti, okanye nayiphi na indibaniselwano yoko.

Izinto eziluncedo ngokuBambisana ngokuBanzi

  • Kulula ukuseka
  • Amandla oLawulo lwezeMali nawolawulo awo onke amaQabane anokuSetyenziswa

Izinto ezingalunganga ngokubambisana ngokubanzi

  • Amaqabane abonakalisiwe kuxanduva olungenamda kumatyala asemthethweni nakwimali eshishini
  • Uxanduva olubangelwe okanye olwenziwe liqabane elinye lishiya onke amaqabane esengozini yokuhluthwa kweshishini kunye nezinto zobuqu
  • Ishishini liyayeka ukubakho kwimeko yokusweleka kweQabane (kwimeko apho ucwangciso lokuqhubeka kweshishini lungekho)
  • Amaqabane ayakwazi ukwenza ishishini kwizibophelelo ngaphandle kwemvume kwamanye amaqabane

Intsebenziswano encinci

Ubambiswano lweshishini (LP) lwakhiwo lweshishini lwenza into eyahlukileyo yomthetho ebandakanya iqabane elinye okanye ngaphezulu ngokubanzi kunye neqabane elinye okanye elinganiselweyo. La maqabane anqunyelweyo atyala imali ngenkuthalo kwishishini kwaye anqunyelwe kumatyala abo ngokulingana nemali eyinkunzi abayityalayo. Iqabane ngokubanzi lilawula ukusebenza kobambiswano kwaye linoxanduva lobuqu kuzibophelelo kunye namatyala. Umbutho uhlala ubekwa kwindawo yeqabane ngokubanzi ukuze ufumane uxanduva. Uninzi lwevoti yamaqabane okuvota, ngaphandle kokuba kuchazwe ngenye indlela ngesivumelwano esibhaliweyo, inokutshintsha ukuba ngubani osebenza njengeqabane ngokubanzi.

Xa iqabane eliqingqiweyo limangalelwa ngokobuqu kwaye kukhutshwa isigwebo, loo mlingane unqunyelweyo kwiQabane lobuDlelwane eliQinisekileyo ukhuselwe ekuthinjweni njengoko kunjalo nakwezinye iiasethi ezigcinwe buDlelwane obuMiselweyo. Ngenxa yolu khuselo, ubuDlelwane obuMiselweyo buhlala busetyenziswa ngokufanelekileyo ukukhusela iiasethi kubabolekisi.

Izinto eziluncedo kubuhlulelwano obulinganiselweyo

  • Iiasethi ezingaphakathi kubambiswano olunqunyelwe zinokukhuselwa ekubanjweni xa iqabane elinomda liphulukana nomthetho.
  • Inzuzo eyenziwe buDlelwane boMda inikwe ingxelo ngokulula kwimbuyekezo yamaqabane
  • Amaqabane ancitshisiweyo akhuselekile kwityala kwityala lokushishina
  • Ngesivumelwano sobambiswano esiyiliweyo, akukho cap kwixabiso lemali elinokuthi iqabane ngokubanzi liqokelele kwishishini.
  • Ubuhlakani obulinganiselweyo bunokuba yeyakho ipropathi, ukumangalela, kwaye bamangalelwe ngenxa yenqanaba labo njengeziko elisemthethweni elahlukileyo

Izinto ezingalunganga kwiNtsebenziswano eMiselweyo

  • Ubambiswano olunomda lufuna amaxwebhu asemthethweni ngakumbi kunobuDlelane Jikelele
  • Uxanduva lwamaQabane Jikelele, ngenxa yoko lifuna elinye iqumrhu, njengequmrhu, ukuba lisebenze kwesi sikhundla

Ubambiswano lweTyala eliDibeneyo

Ubambiswano lweTyala eliLingeneyo (i-LLP) elihlala lisebenza kwimisebenzi yobungcali efana nomthetho, ubalo-mali kunye nolwakhiwo. Olu hlobo lwecandelo lezomthetho elahlukileyo livumela ukukhuselwa koxanduva kuwo onke amaqabane ngokubanzi, kunye namalungelo olawulo. Kwiimeko ezininzi ubuDlelwane boThintelo lweTyala eliNcitshisiweyo libonelela ngoxanduva olufanayo olulinganiselweyo olufumaneka kwiQumrhu. Ngeenjongo zerhafu, ubuDlelwane boThintelo lweTyala eliNcitshisiweyo kukuhamba okukhoyo njengeNtsebenziswano.

Izibonelelo zeLLP

  • Ubambiswano lweTyala eliNqabileyo libonelela ngesakhelo sezomthetho ekuqaleni kweshishini
  • Amaqabane ancitshisiweyo akhuselekile kwityala lenkampani kuba uxanduva lwabo luxhomekeke kwinani lemali abayityalileyo
  • Izabelo ezihlawulwe kumaqabane zixeliwe kwimbuyekezo yeerhafu zamaqabane
  • Akukho mfuneko yokumisela umhla wokupheliswa kwesivumelwano sobambiswano
  • Ubambiswano lweTyala elilinganiselweyo linokuba nepropathi, limangalele, kwaye limangalelwe ngenxa yenqanaba labo njengeziko elisemthethweni elahlukileyo

Izinto ezingalunganga kwi-LLP

  • Ubambiswano lweTyala eliNcitshisiweyo lifuna uxwebhu olusemthethweni ngakumbi kunokuthetha ubuDlelane ngokuBanzi ngenxa yobume bayo njengequmrhu elisemthethweni
  • Ishishini lithathwa njengelichithakeleyo xa ubuDlelwane boThintelo lweTyala eliLingeneyo luphulukana neqabane
  • Kwamanye amazwe ziingcali kuphela, ezinje ngamagqwetha, abakhi bezakhiwo kunye neeakhawunti abanokusebenzisa olu hlobo lwequmrhu.

Limited Imfanelo Inkampani

Inkampani eLingene Liability Company ("LLC") inezibonelelo zokukhusela ityala kwiNkampani kunye nezibonelelo zokukhusela iiasethi zoBambiswano oluDibeneyo. Iinkampani ezinamatyala amancinci zidibanisa uxanduva olulinganiselweyo olufunyenwe kwiiNkampani kunye nenqanaba lerhafu loMnini Sole okanye ubuDlelwane, ngokokubona kobunini. Umntu unokukhetha ukuba i-LLC ihlawuliswe irhafu njengequmrhu lika-C okanye iqumrhu lakwa-S. KwiNkampani yeTyala elinoMda, abanini kubhekiswa kubo njengamalungu.

Xa i-LLC ityholwa, amalungiselelo asemthethweni asekwe kwinqanaba lawo njengeziko elisemthethweni elahlukileyo likhusela amalungu ngamanye kwityala. Xa amalungu emangalelwa ngokobuqu, imimiselo ikhusela i-LLC kunye neeasethi ezikuloo nto ekuthinjweni ngababolekisi. Ngenxa yezi zibonelelo, iNkampani yeTyala eliThintelweyo ihlala isetyenziselwa ukuba ibe notyalo mali kwiarhente yokuthengisa izindlu nomhlaba kunye nokukhusela amalungu eengcali ezahlukeneyo zeeFirms ezinkulu (accounting, zomthetho, njl.

Izibonelelo zeNkampani ezinamatyala amancinci

  • Ikhusela iiasethi zenkampani ukuba amalungu amangalelwe
  • Ukhusela amalungu ukuba inkampani iyamangalelwa
  • Inkampani yeTyala elinoMda inokusekwa lilungu elinye okanye nangaphezulu
  • Amalungu e-LLC anokukhetha omnye umntu, okanye iqumrhu lokulawula inkampani
  • Isivumelwano sokusebenza silawula iNkampani yeTyala eliNqunyelweyo
  • Inkampani eLinganisiweyo yoTyala inokulonwabela ixesha elingapheliyo ngaphandle kokuba kuchazwe ngenye indlela kumanqaku ombutho

Ukungancedi kweenkampani ezinamatyala amancinci

  • Njengeziko elisemthethweni, iNkampani yeTyala eliNqunyelweyo ifuna amaxwebhu asemthethweni ngakumbi kunokuba enokufunyanwa kwi-Sole Proprietorship okanye kwiNtsebenziswano ngokubanzi

IQumrhu

Umbutho uthathwa njengomthetho njengeziko elisemthethweni okanye "umntu" owahlukileyo kwabo bangabanikazi okanye abalawulayo. Umbutho unokufaka iifayile njenge-C-Corporation, okanye njenge-S-Corporation. I-S-Corporation yayiyi-C-Corporation yangaphambili eyenza iifayile ze-IRS 2553 ukukhetha imeko ekhethekileyo yerhafu. I-S-Corporation iye yadlula kwirhafu, ikhawulelwe phakathi kwe-75 kunye ne-100 okanye bambalwa abaninizabelo (kuxhomekeke kwimeko eyakhiwe kuyo), kwaye ayinakuba nabanini zabelo abangabo base-US. I-C-Corporations inokuba nenani elingenamkhawulo labanini zabelo, bavunyelwe ukuba babe ngabase-US kunye / okanye abangahlali base-US abaninizabelo, kwaye bahlawuliswa irhafu kwiingeniso ezipheleleyo. Umbutho we-C unokutsala iindleko zonyango kunye neinshurensi.

Zombini iinkampani zika-C kunye no-S zinokuba nesicwangciso somhlala-phantsi. Imali ehlawulwe kwisicwangciso somhlala-phantsi iyatsalwa kwirhafu kwiqumrhu kwaye akukho rhafu kumqeshwa. Imali engaphakathi kwisicwangciso sepenshini inokukhula ngaphandle kwirhafu de ikhutshwe xa uthatha umhlalaphantsi.

Izibonelelo zeNkampani

  • Abanini zabelo (abanini) bequmrhu bakhuselwe kwityala xa ishishini limangalelwa
  • Ixesha eliPheleleyo leNkampani ngaphandle kokuba kuchazwe ngenye indlela kwiSatifikethi sokuNgeniswa
  • Abanini babenoxanduva lwabo olulinganiselweyo kwimali abayihlawuleyo kwizabelo zabo zesitokhwe
  • Ukusebenza kwequmrhu akuchaphazeli ukuhanjiswa kwezabelo, okanye ukusweleka komnini zabelo
  • Imibutho inokuba ngumnini wepropathi, ibambe, kwaye ibekwe ityala ngenxa yenqanaba labo njengeziko elisemthethweni elahlukileyo

Ukungancedi koShishino

  • Ukugcinwa kweerekhodi okuncinci
  • Ubhaliso kubhaliso lukarhulumente

Nje ukuba ubandakanywe, kukho amanyathelo ambalwa aluncedo onokuwathatha anokunceda umntu axhamle izibonelelo zombutho. Umzekelo, ukufunyanwa kwe-ID yeRhafu yeFederal kwi-IRS linyathelo elibalulekileyo. Ukuba ufayila njenge-S-Corporation, ifom ye-IRS eyi-2553 kufuneka ifayilishwe ngaphambi komhla we-16th wenyanga yesithathu yonyaka werhafu oza kuqala unyulo, okanye nangaliphi na ixesha kunyaka werhafu oqhubeka kunyaka werhafu S- Umbutho uza kuqala ukusebenza. Emva kokufumana inombolo yeSazisi yeRhafu, amanqaku okufakwa, kunye nesatifikethi esifakwe ngurhulumente, kufuneka kusekwe iakhawunti yebhanki eyahlukileyo yeshishini, ngokuqonda ukuba "ukudibanisa" ubuqu kunye Iimali zeshishini akufuneki zenzeke. Unonophelo kufuneka lwenziwe ukuba nawaphi na amaxwebhu alandelayo afayilishwe kurhulumente njengoko kufuneka, njengoluhlu lwamagosa kunye nabalawuli, kwaye unobhala unikwe kwaye ajongane noXanduva lweMizuzu. Ukuba kufuneka njalo, qiniseka ukufumana iphepha-mvume lokushishina kwindawo apho inkampani isebenza khona. Ingcebiso elungileyo ukuba neengcali zerhafu ezinamava kubalo-mali lwenkampani zilungiselele iifilitha zerhafu ezifunekayo. Apha ngezantsi kukho isishwankathelo sezinto ezibalulekileyo ekufuneka uzikhumbule emva kokuba umbutho wakho uhanjisiwe:

  • Fumana iNombolo yeSazisi yeRhafu
  • Yenza igama le-S-Corporation ukuba unqwenela njalo
  • Vula iakhawunti yebhanki yeNkampani
  • Ifayile eyimfuneko yokulandelela njengoluhlu lwamagosa kunye nabalawuli, ukuba kuyafuneka
  • Nxibelelana nengcali yeRhafu ubuncinci ngonyaka

Ukuhlaziywa kokugqibela ngoDisemba 27, 2017