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首页> 外文会议>Annual meeting of the Decision Sciences Institute >S CORPORATIONS SHAREHOLDERS ARE TREATED LIKE PARTNERS FOR FRINGE BENEFIT PURPOSES: FACT AND FICTION
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S CORPORATIONS SHAREHOLDERS ARE TREATED LIKE PARTNERS FOR FRINGE BENEFIT PURPOSES: FACT AND FICTION

机译：S公司的股东都像伙伴一样对待边缘福利目的：事实与虚构

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摘要

Under §1372 of the Internal Revenue Code (IRC) the fringe benefits of shareholder-employeesowning more than two percent of an S corporation are treated the same as a partner for fringebenefit purposes. Generally, a shareholder-employee’s medical insurance costs paid by the Scorporationare deducted by the corporation and included in the compensation of theshareholder-employee. This benefit is not subject to payroll taxes, a treatment that isincongruent with the partnerships tax rules. Partners pay tax on their share of a partnership’sself-employment income without a reduction for the medical insurance benefits. This paperreviews the similarities and differences between the income and social insurance tax treatment ofS corporation shareholder-employees and partners and attempts to measure the cash flow effects.
机译：根据《内部税收法》（IRC）§1372，股东雇员的附带福利 拥有S公司百分之二以上的股份，与边缘合伙人相同 受益的目的。通常，由股份公司支付的股东雇员的医疗保险费用 由公司扣除并计入 股东雇员。此福利无需缴纳工资税，这是一种 与合伙企业的税收规定不符。合作伙伴应按其在合作伙伴中所占的份额纳税 自雇收入，不减少医疗保险金。这篇报告 回顾了收入和社会保险税收待遇之间的异同 S公司的股东，雇员和合伙人，并试图衡量现金流量的影响。

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