在税务减免的条例中新增了Section 199A – Qualified Business Income 来确保除股份有限公司(C Corporation) 以外的其他企业形式仍能得到一定程度的税务福利和税务减免。
美国税改 (Tax Cuts & Jobs Act) 为让独资公司(Sole-Proprietorship),合伙企业(Partnership) 和S公司 (S Corporation) 保持其在税收上的有利地位,在税务减免的条例中新增了Section 199A – Qualified Business Income 来确保除股份有限公司(C Corporation) 以外的其他企业形式仍能得到一定程度的税务福利和税务减免。
Section 199A Qualified Business Income Deduction (I) 2017年的The Tax Cuts and Jobs Act/减税就业法案颁布了Internal Revenue Code Section 199A,规定对符合条件的flow-through entities可扣除高达20%的商业收入。 The qualified business income QBI deduction适用于除了C corporation以外的所以纳税人,包括individuals...
美国税改 (Tax Cuts & Jobs Act) 旨在保持独资公司、合伙企业和 S 公司在税收上的优势，新增了Section 199A – Qualified Business Income 条例。此条例允许除了 C 公司以外的其他企业形式享有一定程度的税务福利和减免，具体为允许抵减20%的“符合标准的收入”。然而，享受此优惠的计算和标准设定相当复...
qualified businesstax cuts and jobs actThe "qualified business income" deduction was added as section 199A to the Internal Revenue Code of 1986 (as amended) in December 2017 by the Tax Cuts and Jobs Act [Pub. L. No. 115-97, 131 Stat. 2054, 11011 (2017)]. Subject to a number of ...
The basic Section 199A Qualified Business Income pass-through deduction is 20% of net qualified business income, which is huge. If you make $200,000, the deduction is $40,000 times your marginal tax rate of 24% which equals $9,600 in your pocket. Here is the exact code: ...
Section 199Atax reformindependent contractorfuture of workemployment lawlabor lawThere has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifyin
Section 199A: Tax reform's gift to PMPs 来自 掌桥科研 喜欢 0 阅读量: 7 作者: D Gordon 摘要: Section 199A, passed as part of U.S. tax reform efforts in December 2017, gives many small business owners a 20 percent qualified business income (QBI) deduction. Generally, QBI is ...
A filter combination consisting of an impregnated glass fibre and a control filter was used for the collection of air samples in which gaseous and particul... G Grimmer,G Dettbarn,J Jacob - 《Int Arch Occup Environ Health》 被引量: 182发表: 1993年 Intrapulmonary administration of natural hon...
Preparing for a Section 199 Examination: Auditing Pitfalls and Approaches Journal of Tax Practice & ProcedureGreen, ColleenAbraham, Mathew