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ʱ䣺 2012-06-15 09:52 ߣʤ Դxbnews.cn :

ҵ˰൱Ӻͷˣй½ͻеͷʹ˰IJźܶ࣬ݺ͵ط˰Ҳֲͬͬ͵Ĺ˾޹˾(C orporation)ϻ﹫˾(Partnership)˶޹˾(S ole P r io ritiship), LLC(L imited L iability C ompany)ȣ˰Ҳͬչ˰˰չ˰˰˰ط˰

ݺ͸طյ˰ֲͬ㻹Ҫݺ͵طѯйصľ˰Ҫһ˵ҵҪ˰ùݡվơ̡ͨԼҵ˰Ա뿼˰⡣

ǹ˰(employment taxes)֣Ҫչ˰ɹ˰Ϊ㹤ˣĹԱ(employee)ҲǶԼ(independent contractor)вͬĶ塣

ΪҵߣӹԱа˰ȡΪ֧簲˰ҽչ˰Լ˰֡ҪԱȡ֧˰˰ˣ붨ڴǮ˰ʱ˰ͬβͬһꡢһȡһ»߰¡

˰ִӹ͹Աչ˰͹Աֱ6.2%簲˰ԹԱ2007깤ʵ޶97500Ԫҽչ˰˰йʵ1.45%ǣҽչ˰û޶͹Աֱйʵ1.45%

ӵй˾Ǹù˾һԱ;ϰ͹Ա˫֡뽻ɹ͹Աֵ簲˰ߴ97500Ԫ15.3%ǣһĺԼˣҪľ֧Լ˷ãд1099˰ֱĿңԶԼ˵˰Ρ

һ˵ϰȨƹԱιϰ͵ǹԱǶԼˣҪ˰֡˰ʧҵմ͹˲մˡЩԶԼ˵ٽˡ

Ϊ˰(business income taxes)ΪĹ˾ύ˰ҪһĿԵ˰ĻѣǴӪмȥӶĿ˰롣˰ֶԲͬƶͬ˰ʡ

˵Ĺ˾Ԫ£˰ʾ15%575000Ԫ֮䣬˰ʾ25%75000Ԫ10Ԫ֮䣬˰Ϊ34%10Ԫ335000Ԫ֮䣬˰Ϊ39%֮Խߣ˰ͨҲԽߡ

򵥽һ£Ĺ˾Ӧ˰(Ta xa bl e I ncom e)9 00 0 0Ԫ˰ô㣺5 0 0 0 0X15%+2 5 0 0 0X 2 5%+15 0 0 0X 3 4 % =75 0 0 + 62 5 0 +510 0 =18 8 5 0Ԫ9 00 0 0 X 2 5 % = 2 2 5 0 0ԪĹ˾Ӧ˰(ͨǴ룬вͬ)9 0 00 0 0Ԫ˰ô㣺5 0 0 0 0X15%+2 5 0 0 0X 2 5% +2 5 0 0 0X 34%+2350 0 0X 39 %+5650 0 0X 34%=3060 0 0Ԫ 9 0 0 0 0 0 X 3 4 % = 3 0 6 0 0 0ԪȻͬɺϡ㻻֣8 0 0 0 0 0ҲΪ˰˰ͳһ˰չ

ݵ˰Ҳ˰һÿݽݵ˰ÿҵעѡǣһЩݲ˰Ща˹ӡڻϴݡʢٺͻºĺݽո˰Ϣ˰һЩкҲԼ˰ÿҵעѡ磬ŦԼоԼ˰

ٴǹ˰(estimate taxes)һأһ˾˰Ԫù˾ÿҪɶ˰˰¼ʱ֧ǷֱΪ 415ա615ա915պ1215ա

˰(sales taxes)еݺij͵˰û˰¼˹ӡߡɴáºĺͶոԡһ˵˰ǶԲƷͻ۵˰ͻṩһ㲻Ϊ˰Ķ󡣾ݶԷ˰ķ˰Ӧݵйزźʵ磬ġīϴݶṩ˰˰

˳Ϊι˾뽻˰߹˰ʵԡҪѵǣɹ˰˰빫˾޹ءι˾߸˹˾ֻҪ˻۾뽻ɹ˰˰Ĺ˾׬Ǯǿ

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