...
首页> 外文期刊>Accounting today >Right, at the start
【24h】

Right, at the start

机译:对,一开始

获取原文
获取原文并翻译 | 示例
           

摘要

Although taxes are a significant driver in determining which entity structure to select, they are far from the only factor to consider, according to Barbara Weltman, author of J.K. Lasser's Small Business Taxes and a contributing author to the Your Income Tax series. "Among the consequences to consider are tax rates, access to capital, liability, nature and number of owners, Social Security and Medicare taxes, restrictions on accounting methods, the owner's payment of company expenses, filing deadlines and extensions, multistate operations, and exit strategy," she said. "If your business owes money, you might be at risk if you are a sole proprietor or a general partner in a partnership," Weltman indicated. "In all other cases, you do not have personal liability." She also noted that a C corporation may make it easier to raise money. "Equity crowdfunding, which allows businesses to raise small amounts from numerous investors, is effectively limited to C corporations," she explained. "S corporations cannot have more than 100 investors, while partnerships and LLCs would have difficulty in divvying up ownership among an ever-changing number of owners." A C corporation can also be a vehicle for rewarding employees with ownership through an employee stock ownership plan, she added. "You have to have a corporation for that."
机译:J.K.的作者Barbara Weltman认为,尽管税收是决定选择哪种实体结构的重要驱动力,但它们并不是要考虑的唯一因素。 Lasser的《小企业税》和《您的所得税》系列的特约作者。 “要考虑的后果包括税率,获得资本,负债,所有者的性质和人数,社会保障和医疗保险税,会计方法的限制,所有者支付公司费用,提交截止日期和延期,多州运营以及退出策略。”她说。韦尔特曼指出:“如果您的企业欠钱,那么如果您是独资企业或合伙企业的普通合伙人,您可能会面临风险。” “在所有其他情况下,您不承担个人责任。”她还指出,一家C公司可能会使筹集资金更加容易。她解释说:“允许企业从众多投资者那里筹集少量资金的股权众筹实际上仅限于C公司。” “ S公司不能拥有超过100个投资者,而合伙企业和有限责任公司将难以在数量不断变化的所有者中划分所有权。”她补充说,C公司也可以成为通过员工持股计划奖励员工拥有权的工具。 “你必须为此拥有一家公司。”

著录项

  • 来源
    《Accounting today》 |2014年第5期|14-15|共2页
  • 作者

    ROGER RUSSELL;

  • 作者单位
  • 收录信息
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号