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...
总结来说，Section 199A – Qualified Business Income 条例为美国税改中的一条重要内容，旨在为非 C 公司形式的企业提供税收优惠，但其计算和应用涉及复杂概念和规则，需要仔细理解和执行。通过正确计算和应用，企业可以有效降低税务负担，提高经济效益。
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: ...
The "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 limitations, the section 199A deduction ...
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, 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...
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
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