Amazwe amaninzi ahlawulwa irhafu kwi-shishini, kunye neyona nto inenzondelelo
ISiseko seSatifikethi, iqela lokuphanda irhafu elingekho inxaxheba esiseWashington, DC, likhuphe iNkcazo Yemozulu yeRhafu yezoRhwebo ngo-2010, isifundo esinezona zinto zilungileyo kunye ezibi kakhulu kwiirhafu zoshishino. Ezi zilinganiso ziqwalasela iirhafu zerhafu, iintlawulo zeentengiso ezinkulu, iintlawulo zentengiso yentsholongwane, kunye neerhafu ngobutyebi okanye izinto ezifana nepropati.
Uninzi lweRhafu-Amashishini angamaBhizinisi
Ithi iphezulu kwoluhlu lweSatifikethi seRhafu njengeyona ndlela ininzi yerhafu:
1. UMzantsi Dakota : Akukho ntlawulo yenkampani okanye irhafu yengeniso
2. I-Wyoming: Akukho ntlawulo yenkampani okanye irhafu yengeniso
3. I-Alaska: Akukho irhafu yerhafu yomntu okanye irhafu yentlawulo yelizwe; Nangona kunjalo, kukho iiphathimandla zendawo ezenza iirhafu zentengiso
4. I-Nevada: Akukho ntlawulo yenkampani okanye irhafu yengeniso
5. IFlorida: Akukho yerhafu yerhafu yomntu
6. I-Montana: Akukho ntlawulo yentengiso
7. I-New Hampshire: Akukho yerhafu yokuthengisa
8. I-Delaware: Akukho yerhafu yokuthengisa, kodwa okwesibini kwimeko yentlawulo yengeniso yenkampani kwilizwe; Nangona kunjalo, unomgangatho wezomthetho wezoshishino
9. IWashington: Akukho yerhafu yerhafu okanye yerhafu
10. I-Utah: Ukuvavanya zonke iintlobo zeerhafu ezinkulu, kodwa ixabiso lentlawulo yepropati ephantsi kunye nenkqubo yerhafu ye-inshorensi yokungasebenzi
Ukungabikho kwerhafu yorhulumente enkulu yinxalenye enkulu yokumisela ezilishumi eziphezulu. Nangona kunjalo, iTexas , engenalo irhafu yengeniso yodwa, yangena nje emfutshane nje yezona zilishumi eziphezulu kwinani elishumi elinanye.
Ngokwolu cwaningo, oku kubangelwa ukuba babeka irhafu kwipropatikhi yezinto ezingabonakaliyo (amasheya, amabhondi, njl.) Kwaye abazi ii-LLC okanye ii-S-Corporations.
Amazwe amaninzi kwiShishini
Ukugqitywa ngaphantsi kwetlanu kwoluhlu, okwenza kube lula ukungenisa irhafu kwishishini, ngaba:
46. Iowa
47. Ohio
48. California
49. eNew York
50. eNew Jersey
Kutheni amaGrase aphantsi?
I-Iowa yayibekwe phakathi kweyona nto ibaluleke kakhulu kumashishini kuba ibeka i-tax incinci yenkampani kunye neyeyodwa kunye nangenxa yokuba ayibopheli ukunyuka kweerhafu kwixabiso lentengo .
I-Ohio yenza umgangatho woluhlu ngenxa yokufakwa kwabo kwerhafu yepropati kunye neerhafu zepropati eziphezulu. Bafumana amanqaku aphantsi kwerhafu yokufumana irhafu engenayo inqununu yeendleko zeempahla ezithengiswe okanye umvuzo wemisebenzi.
IKalifornia inomlinganiselo ophantsi ukuya kwenyuka kwerhafu yentengiso yomhlaba wonke ukuya kwi-8.25%, okwenza ukuba ibe ngowona mlinganiselo izinga eliphakamileyo kwelizwe. Ezinye izinto zibandakanya ukwanda kwe-0.25% kwikhokhsi yerhafu yomntu ngamnye, izinga elithe xaxa lorhafu yengeniso ye-8.84% kunye nokufakwa komntu ngamnye kunye ne-corporation Alternative Minimum Tax (AMT).
I-New York yehla ukuba ibekwe ngo-49 kulo nyaka. INew York inokugxeka ukuwa kokumiselwa kwezibini ezimbini zerhafu yokufumana ingeniso kulo nyaka, ngezinga elitsha eliphezulu lama-8.97 epesenti, ukwanda kwama-30 ekhulwini kunyaka ongaphambili. Ukuba uhlala kwiSixeko saseNew York, esithatha irhafu yengeniso ye-3.648, unesidima sokuhlala esixekweni kunye nezinga eliphezulu lokuhlawula irhafu yengingqi ephakathi.
Ummelwane waseNew York, i-New Jersey yimihlaba kuphela ephethe inkqubo yerhafu ehlawulwa ngaphezulu, ezayo njengowona lubi kakhulu kwisizwe kwishishini. INew Jersey ifumana esi sihloko ngenxa yamanani abo aphezulu ngokubanzi kwiintlobo zerhafu. Urhulumente wafumana uvavanyo olungalunganga kwerhafu yengeniso yenkampani, irhafu yengeniso yomntu kunye nerhafu yokuthengisa.