税收改革可能影响你今年营业税的五个关键途径

作者:乔纳森·梅多斯

Last Updated: Mar 6,2019
The new tax laws resulting from the Tax Cuts and Jobs Act could affect your 2018 business taxes.Here are five areas you need to know about before filing your taxes this year.

TCJA对小企业的影响
图片来源:istock.com

既然减税和就业法案(TCJA)是一项积极的立法,you are likely to see its impact on your tax obligations.当你准备今年申报营业税时,记住要认识到税制改革带来的变化。下面的总结是一个很好的起点:

1。您可能有资格为个体经营者申请新的通关业务扣除。

如果企业主经营合伙企业,他们有可能扣除20%的合格业务收入扣除额,S-corporation,或者独资。如果您的收入低于157500美元(共同申报结婚的收入为315000美元),则可扣除此项费用。如果你的收入超过这个,you may still qualify as long as your business is not considered a non-qualified business.不合格企业包括卫生领域的企业,law,会计,actuarial science,performing arts,咨询,athletics,金融服务,以及投资和投资管理。

The pass-through deduction is one of the most anticipated provisions of the Tax Cuts and Jobs Act,so let's take a closer look at the potential savings—keeping in mind that the new pass-through deduction applies to sole proprietorships,S-corporations partnerships and LLCs (that did not elect to be taxed as a corporation).

如果您是经营此类实体之一的自营企业主,this deduction may apply to you.其他一些重要考虑事项:

  1. 扣除额并非基于“营业收入”的定义,我们大多数人都习惯于。Instead,it uses "qualified business income" (QBI) to calculate any deduction to which you may be entitled.
  2. There is an income-based limitation on the amount of the deduction.
  3. 新税法中被称为特定服务贸易或业务(SSTB)的某些类型的企业,一旦达到一定的收入门槛,就没有资格进行扣除。

Let's look at each of these rules to see how they may affect your business:

  1. QBIfrom the IRS' standpoint,等于您通过业务获得的收入减去任何净资本收益或短期资本损失。In addition,QBInotinclude pass-through income from W-2 wages received from an S-corporation or from the guaranteed payments received from a partnership.

    您可以扣除的金额还应以您的企业支付给其员工的工资的50%或工资的25%加上企业合格财产基础的2.5%为上限,以较高者为准。These calculations must be compared to the 20 percent of your QBI,然后你可以扣除任何金额少。对于联合申报人,这一限额还分为31.5万美元和41.5万美元以上的应纳税所得额。
  2. The income-based limitation applies to non-corporate taxpayers who exceed the $157,500/$315,000 income threshold.如果您拥有个人服务业务(称为特定服务业务),the amount of your QBI is phased-out on a pro-rated basis your total taxable income hits $415,000.At this income level and above,您不再有资格享受20%的扣除优惠。非特定服务业务的业务仍有资格享受扣除优惠。
  3. IRS定义的特定服务贸易或业务是在健康领域提供服务的任何贸易或业务,law,会计,actuarial science,performing arts,咨询,athletic,金融服务,brokerage services,and other industries.还包括任何涉及投资和投资管理的交易或业务,买卖证券。Engineers and architects are not defined as a specific service trade or business and thus are excluded from this limitation.
  4. 根据新法律,考虑到资本密集型企业的工资限制增加,包括合格的财产计算。据国税局称,qualified property is tangible depreciable property that is used by your business to earn QBI.这些扣除额可在您的个人申报表中扣除,计算结果将适用于each您单独经营的业务。

如何计算TCJA的20%通过扣减

您应该首先确定您的业务是否是如上所述的SSTB,因为您没有资格获得扣除。然而,assuming that you are,the following examples show how you would calculate the Qualified Business Income (QBI) from your business.This is simply the net income of your business excluding any salary,支付给你的工资或款项,the owner.如果你是独资企业,这将是您的附表C收入。

  1. If your business is under the income-phase out threshold described above,然后,您只需计算业务的过关收入的20%,并进行扣减,只要扣减额少于您应纳税收入(不包括资本净收益)的20%。
  2. 如果您的业务不是SSTB,并且您超过了最高收入阈值,那么你的计算就更复杂了,以解释逐步淘汰的扣除。

You will need to determine the ratio of the income you may have over the threshold limitation of $157,500 for single taxpayers and $315,000 for Married Filing Jointly taxpayers.

Keep in mind also that if your taxable income reaches $207,500 (single filer) or $415,000 (married joint filer),the QBI deduction is limited to 50  percent of your W-2 wages from that business or the sum of 25  percent of W-2 wages from the business,加上2.5%的合格的财产。然后,using the income threshold stated above and the phase-outmount of $207,500/$415,000 to calculate the limitation on a prorated basis.

下面是一个如何进行的示例,假设:

  • You have $425,000 in taxable income (Married,Joint Filing),including $300,000 in QBI earned through a non-SSTB LLC.
  • You paid two employees a total of $100,000 in W-2 wages.
  • You own the building where your office is located,which has an unadjusted acquisition basis of $250,000.

Given this hypothetical situation,您最多可扣除30万美元QBI的20%,相当于60000美元。With your taxable income being over $415,000,您要求的任何直接扣除额仅限于(i)支付给员工的W-2工资的50%中的较大者,or (ii) 25 percent of W-2 wages plus 2.5% of your office building's $250,000 basis.(i)100000美元(50%x 100000美元)=50000美元;(ii)是(2.5%x 250000美元)+(25%x 100000美元)=31250美元。Since (i) is greater than (ii) you would have to take the greater amount of $50,000 as the pass-through deduction.

新的通关扣除额可以为您节省20%的税款,这取决于具体的扣除规则如何适用于您的情况。

2。C公司的统一税率税。

If you operate a C-corporation,您将不符合上述通关减税的资格。然而,you may have a lower tax rate under the TCJA anyway.The new tax rate for C-corps is generally a flat 21 percent.

三。从2019年的税收开始,不参加健康保险不受税务处罚。

If you are a self-employed business owner,there is no longer a tax penalty for not having health insurance beginning with your 2019 return.这些罚款最初是根据《负担得起的医疗法案》的个人授权实施的。 The elimination of the $695 per person or 2.5 percent of income levy will reduce your tax bill.

4。你不能为商业相关的餐费索要那么多。

如果你习惯于以100%的成本为你的企业注销晚餐和其他餐费,you will no longer be able to do that on this year's return (with the exception of office parties which are still fully deductible).TCJA改变了企业用餐费用的税收减免。TCJA扩大了50%的用餐费用限制,该限制适用于个人纳税人向雇主提供的与业务相关的膳食。This means that expenses associated with providing food and beverages to employees through an eating facility that meets requirements forde minimis附加福利和方便雇主提供的膳食只能按其费用的50%扣除。In addition,这些发生和支付的金额12月。31,2025,will not be deductible at any rate.

5.您不能再扣除业务招待费。

This change may be a little painful,这取决于你对客户和员工的娱乐程度。Under the TCJA,您不能再扣除与业务活动直接相关或相关的娱乐费用的50%。Unfortunately,这意味着,如果你对待客户或员工的任何类型的娱乐活动的门票,无论是表演,sporting event,concert or the like,you will be paying for it out-of-pocket with no deduction on your tax return.

The TCJA is the most significant tax reform that our country has seen in decades.如果你还没有,现在是时候向税务专业人士报到了,以确保您知道在您的营业税申报表到期日之前适用于您的税务改革条款!

Jonathan Medows是纽约市的一名注册会计师,专门为全国自由职业者和个体经营者处理税务和商业问题。His website,www.cpaforfreelancers.comfeatures a  blog,操作方法文章,以及全面的自由职业者税务指南。

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