{"id":99307,"date":"2024-11-11T13:37:41","date_gmt":"2024-11-11T05:37:41","guid":{"rendered":"https:\/\/www.073980.com\/?p=99307"},"modified":"2025-01-16T13:43:17","modified_gmt":"2025-01-16T05:43:17","slug":"%e7%be%8e%e5%9b%bd%e5%85%ac%e5%8f%b8%e7%a8%8e%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.073980.com\/99307.html","title":{"rendered":"\u7f8e\u56fd\u516c\u53f8\u7a0e\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"623\" height=\"411\" src=\"https:\/\/img.073980.com\/uploads\/2024\/11\/20241111053450819.png\" alt=\"\" class=\"wp-image-99308\"\/><\/figure>\n\n\n\n<p>\u7f8e\u56fd\u516c\u53f8\u7a0e\uff0c\u987e\u540d\u601d\u4e49\uff0c\u5c31\u662f\u7f8e\u56fd\u653f\u5e9c\u9488\u5bf9\u516c\u53f8\u5229\u6da6\u5f81\u6536\u7684\u4e00\u79cd\u7a0e\u3002\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u7c7b\u4f3c\uff0c\u516c\u53f8\u7a0e\u4e5f\u662f\u7f8e\u56fd\u8054\u90a6\u653f\u5e9c\u8d22\u653f\u6536\u5165\u7684\u91cd\u8981\u6765\u6e90\u4e4b\u4e00\u3002\u4e0d\u540c\u7c7b\u578b\u7684\u516c\u53f8\uff0c\u5982\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff08C-Corporation\uff09\u548c\u7a0e\u8d4b\u8f6c\u9012\u5b9e\u4f53\uff08Pass-through Entities\uff09\uff0c\u9700\u8981\u7f34\u7eb3\u7684\u516c\u53f8\u7a0e\u7c7b\u578b\u548c\u8ba1\u7b97\u65b9\u5f0f\u6709\u6240\u4e0d\u540c\u3002\u7b80\u5355\u6765\u8bf4\uff0c\u53ef\u4ee5\u628a\u516c\u53f8\u7a0e\u7406\u89e3\u6210\u516c\u53f8\u7ecf\u8425\u6240\u5f97\u7684\u201c\u4efd\u5b50\u94b1\u201d\uff0c\u4ea4\u7ed9\u653f\u5e9c\uff0c\u7528\u4e8e\u652f\u6301\u516c\u5171\u670d\u52a1\u548c\u793e\u4f1a\u798f\u5229\u3002\u5bf9\u4e8e\u5728\u7f8e\u56fd\u7ecf\u8425\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u65e0\u8bba\u662f\u672c\u571f\u4f01\u4e1a\u8fd8\u662f\u5916\u56fd\u4f01\u4e1a\uff0c\u90fd\u9700\u8981\u4e86\u89e3\u5e76\u9075\u5b88\u7f8e\u56fd\u7684\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u6309\u65f6\u7533\u62a5\u548c\u7f34\u7eb3\u516c\u53f8\u7a0e\u3002\u4e0d\u540c\u7684\u7a0e\u6536\u653f\u7b56\u4f1a\u5bf9\u4f01\u4e1a\u7684\u76c8\u5229\u3001\u6295\u8d44\u51b3\u7b56\u548c\u6574\u4f53\u8fd0\u8425\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u3002\u56e0\u6b64\uff0c\u6df1\u5165\u7406\u89e3\u7f8e\u56fd\u516c\u53f8\u7a0e\u7684\u8fd0\u4f5c\u673a\u5236\uff0c\u5bf9\u4e8e\u4efb\u4f55\u5728\u7f8e\u56fd\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\u800c\u8a00\u90fd\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e00\u3001\u7f8e\u56fd\u516c\u53f8\u7a0e\u7684\u57fa\u672c\u6982\u5ff5\u4e0e\u7c7b\u578b<\/strong><\/h2>\n\n\n\n<p><strong>1.1 \u516c\u53f8\u7a0e\u7684\u5b9a\u4e49<\/strong><\/p>\n\n\n\n<p>\u7f8e\u56fd\u516c\u53f8\u7a0e\u662f\u9488\u5bf9\u516c\u53f8\u5229\u6da6\u5f81\u6536\u7684\u4e00\u79cd\u76f4\u63a5\u7a0e\u3002\u5b83\u4e3b\u8981\u5206\u4e3a\u8054\u90a6\u516c\u53f8\u7a0e\u548c\u5dde\u516c\u53f8\u7a0e\u4e24\u4e2a\u5c42\u7ea7\u3002\u8054\u90a6\u516c\u53f8\u7a0e\u7531\u7f8e\u56fd\u8054\u90a6\u653f\u5e9c\u5f81\u6536\uff0c\u9002\u7528\u4e8e\u6240\u6709\u5728\u7f8e\u56fd\u6ce8\u518c\u7684\u516c\u53f8\uff1b\u800c\u5dde\u516c\u53f8\u7a0e\u5219\u7531\u5404\u4e2a\u5dde\u653f\u5e9c\u5f81\u6536\uff0c\u7a0e\u7387\u548c\u5f81\u6536\u89c4\u5219\u5404\u4e0d\u76f8\u540c\u3002<\/p>\n\n\n\n<p><strong>1.2 \u516c\u53f8\u7a0e\u7684\u4e3b\u8981\u7c7b\u578b<\/strong><\/p>\n\n\n\n<p>\u5728\u7f8e\u56fd\uff0c\u6839\u636e\u516c\u53f8\u7684\u7ec4\u7ec7\u5f62\u5f0f\u548c\u7a0e\u6536\u5f85\u9047\u7684\u4e0d\u540c\uff0c\u516c\u53f8\u7a0e\u4e3b\u8981\u6d89\u53ca\u4ee5\u4e0b\u51e0\u79cd\u7c7b\u578b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7a0e\uff08C-Corporation Tax\uff09\uff1a<\/strong>\u00a0\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff08C-Corporation\uff09\u88ab\u89c6\u4e3a\u72ec\u7acb\u7684\u6cd5\u4eba\u5b9e\u4f53\uff0c\u9700\u8981\u5c31\u5176\u5229\u6da6\u7f34\u7eb3\u8054\u90a6\u516c\u53f8\u7a0e\u3002\u76ee\u524d\uff0c\u8054\u90a6\u516c\u53f8\u7a0e\u7684\u7a0e\u7387\u4e3a 21%\u3002\u6b64\u5916\uff0c\u516c\u53f8\u5728\u5411\u80a1\u4e1c\u5206\u914d\u5229\u6da6\uff08\u80a1\u606f\uff09\u65f6\uff0c\u80a1\u4e1c\u8fd8\u9700\u8981\u5c31\u80a1\u606f\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u8fd9\u88ab\u79f0\u4e3a\u201c\u53cc\u91cd\u5f81\u7a0e\u201d\u3002<\/li>\n\n\n\n<li><strong>\u7a0e\u8d4b\u8f6c\u9012\u5b9e\u4f53\u7a0e\uff08Pass-through Entities Tax\uff09\uff1a<\/strong>\u00a0\u8fd9\u7c7b\u5b9e\u4f53\u672c\u8eab\u4e0d\u7f34\u7eb3\u8054\u90a6\u516c\u53f8\u7a0e\uff0c\u800c\u662f\u5c06\u5176\u5229\u6da6\u201c\u7a7f\u900f\u201d\u7ed9\u5176\u6240\u6709\u8005\uff0c\u7531\u6240\u6709\u8005\u5728\u5176\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u548c\u7eb3\u7a0e\u3002\u5e38\u89c1\u7684\u7a0e\u8d4b\u8f6c\u9012\u5b9e\u4f53\u5305\u62ec\uff1a\n<ul class=\"wp-block-list\">\n<li><strong>\u72ec\u8d44\u4f01\u4e1a\uff08Sole Proprietorship\uff09\uff1a<\/strong>\u00a0\u7531\u4e2a\u4eba\u62e5\u6709\u548c\u7ecf\u8425\u7684\u4f01\u4e1a\uff0c\u4f01\u4e1a\u5229\u6da6\u4e0e\u4e2a\u4eba\u6536\u5165\u5408\u5e76\u7533\u62a5\u3002<\/li>\n\n\n\n<li><strong>\u5408\u4f19\u4f01\u4e1a\uff08Partnership\uff09\uff1a<\/strong>\u00a0\u7531\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u4e2a\u4eba\u5171\u540c\u62e5\u6709\u548c\u7ecf\u8425\u7684\u4f01\u4e1a\uff0c\u4f01\u4e1a\u5229\u6da6\u6309\u7167\u5408\u4f19\u534f\u8bae\u5206\u914d\u7ed9\u5404\u4e2a\u5408\u4f19\u4eba\u3002<\/li>\n\n\n\n<li><strong>\u5c0f\u578b\u4f01\u4e1a\u80a1\u4efd\u516c\u53f8\uff08S-Corporation\uff09\uff1a<\/strong>\u00a0\u4e00\u79cd\u7279\u6b8a\u7684\u516c\u53f8\u5f62\u5f0f\uff0c\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u540e\u53ef\u4ee5\u9009\u62e9\u4f5c\u4e3a\u7a0e\u8d4b\u8f6c\u9012\u5b9e\u4f53\u7eb3\u7a0e\uff0c\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u3002<\/li>\n\n\n\n<li><strong>\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08LLC\uff09\uff1a<\/strong>\u00a0\u4e00\u79cd\u7ed3\u5408\u4e86\u516c\u53f8\u548c\u5408\u4f19\u4f01\u4e1a\u7279\u70b9\u7684\u7ecf\u8425\u5b9e\u4f53\uff0c\u53ef\u4ee5\u9009\u62e9\u4f5c\u4e3a\u516c\u53f8\u6216\u7a0e\u8d4b\u8f6c\u9012\u5b9e\u4f53\u7eb3\u7a0e\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e8c\u3001\u8054\u90a6\u516c\u53f8\u7a0e\u548c\u5dde\u516c\u53f8\u7a0e\u7684\u5bf9\u6bd4<\/strong><\/h2>\n\n\n\n<p><strong>2.1 \u8054\u90a6\u516c\u53f8\u7a0e<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5f81\u6536\u4e3b\u4f53\uff1a<\/strong>\u00a0\u7f8e\u56fd\u8054\u90a6\u653f\u5e9c\uff08\u56fd\u7a0e\u5c40 IRS\uff09<\/li>\n\n\n\n<li><strong>\u7a0e\u7387\uff1a<\/strong>\u00a021%\uff08\u7edf\u4e00\u7a0e\u7387\uff09<\/li>\n\n\n\n<li><strong>\u9002\u7528\u5bf9\u8c61\uff1a<\/strong>\u00a0\u6240\u6709\u5728\u7f8e\u56fd\u6ce8\u518c\u7684\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff08C-Corporation\uff09<\/li>\n\n\n\n<li><strong>\u7533\u62a5\u8868\u683c\uff1a<\/strong>\u00a01120 \u8868\u683c<\/li>\n<\/ul>\n\n\n\n<p><strong>2.2 \u5dde\u516c\u53f8\u7a0e<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5f81\u6536\u4e3b\u4f53\uff1a<\/strong>\u00a0\u5404\u5dde\u653f\u5e9c<\/li>\n\n\n\n<li><strong>\u7a0e\u7387\uff1a<\/strong>\u00a0\u5404\u5dde\u7a0e\u7387\u4e0d\u540c\uff0c\u4ece 0% \u5230 12% \u4e0d\u7b49\uff0c\u751a\u81f3\u6709\u4e9b\u5dde\u4e0d\u5f81\u6536\u516c\u53f8\u7a0e\uff08\u5982\u5185\u534e\u8fbe\u5dde\u3001\u5357\u8fbe\u79d1\u4ed6\u5dde\u548c\u6000\u4fc4\u660e\u5dde\uff09\u3002<\/li>\n\n\n\n<li><strong>\u9002\u7528\u5bf9\u8c61\uff1a<\/strong>\u00a0\u5728\u8be5\u5dde\u6709\u201c\u7a0e\u6536\u5173\u8054\u201d\uff08Nexus\uff09\u7684\u516c\u53f8\uff0c\u901a\u5e38\u6307\u5728\u8be5\u5dde\u6709\u5b9e\u4f53\u5b58\u5728\u3001\u5458\u5de5\u3001\u8d22\u4ea7\u6216\u9500\u552e\u6d3b\u52a8\u3002<\/li>\n\n\n\n<li><strong>\u7533\u62a5\u8868\u683c\uff1a<\/strong>\u00a0\u5404\u5dde\u6709\u4e0d\u540c\u7684\u7533\u62a5\u8868\u683c\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>2.3 \u5bf9\u6bd4\u8868\u683c<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u7279\u5f81<\/td><td>\u8054\u90a6\u516c\u53f8\u7a0e<\/td><td>\u5dde\u516c\u53f8\u7a0e<\/td><\/tr><tr><td>\u5f81\u6536\u4e3b\u4f53<\/td><td>\u7f8e\u56fd\u8054\u90a6\u653f\u5e9c\uff08IRS\uff09<\/td><td>\u5404\u5dde\u653f\u5e9c<\/td><\/tr><tr><td>\u7a0e\u7387<\/td><td>21%\uff08\u7edf\u4e00\u7a0e\u7387\uff09<\/td><td>\u5404\u5dde\u4e0d\u540c\uff0c0%-12%\u4e0d\u7b49<\/td><\/tr><tr><td>\u9002\u7528\u5bf9\u8c61<\/td><td>\u6240\u6709\u5728\u7f8e\u56fd\u6ce8\u518c\u7684 C-Corporation<\/td><td>\u5728\u8be5\u5dde\u6709\u201c\u7a0e\u6536\u5173\u8054\u201d\uff08Nexus\uff09\u7684\u516c\u53f8<\/td><\/tr><tr><td>\u53cc\u91cd\u5f81\u7a0e<\/td><td>\u5b58\u5728<\/td><td>\u90e8\u5206\u5dde\u5b58\u5728\uff0c\u90e8\u5206\u5dde\u5141\u8bb8\u62b5\u6263\u8054\u90a6\u516c\u53f8\u7a0e<\/td><\/tr><tr><td>\u7533\u62a5\u8868\u683c<\/td><td>1120 \u8868\u683c<\/td><td>\u5404\u5dde\u4e0d\u540c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u4e09\u3001\u7f8e\u56fd\u516c\u53f8\u7a0e\u7684\u8ba1\u7b97\u4e0e\u7533\u62a5<\/strong><\/h2>\n\n\n\n<p><strong>3.1 \u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u8ba1\u7b97<\/strong><\/p>\n\n\n\n<p>\u8ba1\u7b97\u516c\u53f8\u7a0e\u7684\u7b2c\u4e00\u6b65\u662f\u786e\u5b9a\u516c\u53f8\u7684\u201c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u201d\u3002\u8fd9\u901a\u5e38\u662f\u6307\u516c\u53f8\u7684\u603b\u6536\u5165\u51cf\u53bb\u53ef\u62b5\u6263\u7684\u4e1a\u52a1\u8d39\u7528\u540e\u7684\u91d1\u989d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u603b\u6536\u5165\uff1a<\/strong>\u00a0\u5305\u62ec\u9500\u552e\u6536\u5165\u3001\u670d\u52a1\u6536\u5165\u3001\u5229\u606f\u6536\u5165\u3001\u79df\u91d1\u6536\u5165\u7b49\u3002<\/li>\n\n\n\n<li><strong>\u53ef\u62b5\u6263\u7684\u4e1a\u52a1\u8d39\u7528\uff1a<\/strong>\u00a0\u5305\u62ec\u9500\u552e\u6210\u672c\u3001\u5de5\u8d44\u3001\u79df\u91d1\u3001\u6298\u65e7\u3001\u5229\u606f\u8d39\u7528\u3001\u5e7f\u544a\u8d39\u7b49\u4e0e\u7ecf\u8425\u76f8\u5173\u7684\u5408\u7406\u4e14\u5fc5\u8981\u7684\u8d39\u7528\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>3.2 \u7a0e\u52a1\u62b5\u514d\u548c\u4f18\u60e0\u653f\u7b56<\/strong><\/p>\n\n\n\n<p>\u7f8e\u56fd\u653f\u5e9c\u4e3a\u4e86\u9f13\u52b1\u7279\u5b9a\u884c\u4e1a\u7684\u53d1\u5c55\u6216\u7279\u5b9a\u884c\u4e3a\uff0c\u63d0\u4f9b\u4e86\u4e00\u4e9b\u7a0e\u52a1\u62b5\u514d\u548c\u4f18\u60e0\u653f\u7b56\uff0c\u53ef\u4ee5\u964d\u4f4e\u516c\u53f8\u7684\u7a0e\u8d1f\u3002\u4f8b\u5982\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7814\u53d1\u7a0e\u6536\u62b5\u514d\uff1a<\/strong>\u00a0\u9f13\u52b1\u4f01\u4e1a\u8fdb\u884c\u7814\u53d1\u6d3b\u52a8\u3002<\/li>\n\n\n\n<li><strong>\u5916\u56fd\u7a0e\u6536\u62b5\u514d\uff1a<\/strong>\u00a0\u51cf\u5c11\u7f8e\u56fd\u516c\u53f8\u5728\u6d77\u5916\u5df2\u7f34\u7eb3\u7a0e\u6b3e\u7684\u53cc\u91cd\u5f81\u7a0e\u8d1f\u62c5\u3002<\/li>\n\n\n\n<li><strong>\u53ef\u518d\u751f\u80fd\u6e90\u7a0e\u6536\u62b5\u514d\uff1a<\/strong>\u00a0\u9f13\u52b1\u4f01\u4e1a\u6295\u8d44\u53ef\u518d\u751f\u80fd\u6e90\u9879\u76ee\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>3.3 \u7533\u62a5\u6d41\u7a0b<\/strong><\/p>\n\n\n\n<p>\u516c\u53f8\u9700\u8981\u5728\u6bcf\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u540e\uff0c\u6839\u636e\u5176\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u5728\u89c4\u5b9a\u7684\u622a\u6b62\u65e5\u671f\u524d\u5411 IRS 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