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Choosing a Business Structure

2020年3月,新设企业约804398家.1 所有追求梦想的人都在锻炼他们的创业肌肉, will face the same question, “Which business structure should I adopt?”

Each strategy presents its own set of pros and cons. To complicate matters a bit, 2017年的《188网址注册》(Tax Cuts and Jobs Act)带来了几个可能有利于某些企业结构的关键变化. For example, 新法增加了对某些转手实体的合格营业收入扣除20%的规定. However, service industries (e.g., health, law, professional services) are generally excluded, except where income is below $315,000 for joint filers and $157,500 for other filers. This provision is set to expire December 31, 2025.

本概述不打算作为税务或法律咨询,也不能用于避免任何联邦税务处罚. 请咨询法律或税务专业人士,了解有关最适合您的组织的业务结构的具体信息.

Sole Proprietorship/Partnership

This structure is the simplest. But it creates no separation from its owner. 营业收入只是简单地加在个人纳税申报单上.

Advantages: Easy to set up and simple to maintain.

Disadvantages: 业主个人对企业的财务责任负责, thus, exposing their personal assets (house, savings, etc.). 它不提供一个公司或有限责任公司的声望或永久的感觉.

C-Corporation

A C-corporation is a separate legal entity from its owners, making it easier to raise money, issue stock, and transfer ownership. Its life is perpetual and will survive the owner’s death.

Advantages: 可能会有税收优惠,包括更多允许的商业费用. 它保护所有者免受公司财务责任的个人责任,并可能提供一定程度的声誉和永久.

Disadvantages: More expensive to set up, 文件和手续比独资或有限责任公司更大. Income may be taxed twice, 一次在公司层面,一次作为股息收入分配给业主.

S-Corporation

成立法团后,业主可通过决议选择“s -法团身份”,并向税务局递交表格2553.

The S-corporation is taxed like a sole proprietorship, i.e., 公司的收入将转给股东,并在他们各自的个人纳税申报单上报告.

Advantages: s公司避免了与c公司相关的双重征税问题, while enjoying many of the same tax advantages. 业主免受公司财务责任的个人责任. 它为小企业提供了公司的声望.

Disadvantages: s -公司没有c -公司的所有免税费用. 设立公司的成本、文书工作和手续都比独资或有限责任公司要高. s -公司有一定的限制,包括股东人数不得超过100人. Shareholders must be U.S. 公民,企业不能被其他企业拥有.

Limited Liability Company

有限责任公司是公司和个人独资企业的混合体, offering easy management, pass-through taxation, and the liability protection of a corporation. 类似于公司,它是一个独立的法律实体,但没有股票.

Advantages: 有限责任公司提供公司的保护,但其税收与个人独资企业相似.

Disadvantages: 通常比独资企业更贵, LLCs require more paperwork and formalized behavior.

记住,企业结构的选择并不是一个不可逆转的决定. 你可以调整你的业务结构以适应不断变化的需求和环境.

1. Bureau of Labor Statistics, 2020

内容是发展的来源被认为是提供准确的信息. 本材料中的信息并非用于税务或法律咨询. 它不能用于避免任何联邦税收处罚的目的. 请向法律或税务专业人士咨询有关您个人情况的具体信息. 本材料是由FMG Suite开发和制作的,以提供关于可能感兴趣的主题的信息. FMG Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和提供的材料是为一般信息, 而不应被视为招揽购买或出售任何证券. Copyright 2021 FMG Suite.

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