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...
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杂。
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。
199Aqualified business incomepass-throughdeductionwagesqualified 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....
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, 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 income from a trade or business received by an individual from a "flow-through" business: a sole proprietorsh...
Unit 1 Animals friends Section A(2a-2f) 课件 Unit 1 Section B Project 课件 Unit1 Reading 课件 Unit 1 Section A 1a~2d课件 Unit 1 Section A Grammar Focus-4c(课件) Unit 2 单词讲解课件 Unit 2 Go for it! Developing ideas (写作) 课件 Unit1 P5拓展课件 Unit1 Listening & Speaking 课件 初...
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