Misonkho ili mbali yofunika kwambiri ya chuma chamakono, ikugwira ntchito monga njira yoyamba ya maboma kukweza ndalama zofunika pa zinthu za boma monga maziko, maphunziro, chitetezo cha dziko, ndi mautumiki a zachikhalidwe. Kwa anthu ndi mabizinesi omwe, kuyenda m’misonkho yovuta kukhoza kuchititsa munthu kumva kukhala wovuta. Komabe kumvetsa bwino mitundu yosiyanasiyana ya misonkho, mmene amachitira, amene amailipira, ndi mmene amagwirira ntchito yokhudzana ndi ndalama zophunzirira, kumvera, ndi kupanga mapulani anthaŵi yaitali. Nkhaniyi imapereka ulamuliro, kuyang'ana m'magawo aakulu a misonkho, zolinga zawo zothandiza, ndi maluso a kusamalira mathayo anu a msonkho mogwira mtima.

Kodi Misonkho Nchiyani?

Pa maziko ake, misonkho ndi misonkho yokakamiza yoperekedwa ndi boma pa anthu, makampani, kapena katundu. Si malipiro aufulu; kulephera kuibweza kungatulutse chilango, chiwongola dzanja, kapena ngakhale kuimbidwa mlandu. Makampani a misonkho amathandizira anthu monga misewu, milatho, masukulu a boma, apolisi ndi madipatimenti ozimitsa moto, maprogramu a zaumoyo, ndi masikito a zachitetezo. Malamulo ndi mitengo ya misonkho imasiyanasiyana m’mayiko osiyanasiyana, koma cholinga chake chimakhalabe chimodzimodzi: kupereka mautumiki a boma ndi chuma chofunikira kutumikira anthu onse.

Misonkho imaikidwa m'magulu aŵiri aakulu: misonkho yachindunji (yoperekedwa mwachindunji pa ndalama kapena chuma, monga monga malipiro kapena misonkho ya katundu) ndi misonkho yosaluza (yogulitsidwa pa katundu ndi mautumiki, yonga ngati kugulitsa kapena kutumiza msonkho). Kumvetsetsa kumeneku kumathandiza okhoma misonkho kuona mmene misonkho imakhudzira kusiyana kwa kayendetsedwe kawo ka ndalama ndi katundu yense. Dongosolo la U. S., mwachitsanzo, ndi msanganizo wa boma, boma, ndi misonkhoma ya kumaloko, ndi malamulo ake ndi mtengo wake. Malinga ndi [[FL: 0] Foundation , AmeriKA , amalipira mitundu yoposa 30 ya misonkhoma yosiyanasiyana, kupangitsa kuti imvetsetse mfundo zazikulu.

Mitundu Yosiyanasiyana ya Misonkho

Pamunsipa tikuona kuti anthu ndiponso mabizinesi amakhoma misonkho yamtundu uliwonse ndipo aliyense ali ndi malamulo ake, ndalama zake, ndiponso zinthu zina zimene amayenera kusamala.

Msonkho

Msonkho wa malipiro ndi gwero limodzi lalikulu kwambiri la ndalama zimene boma la boma ndi maboma ambiri amapanga. Ili ndi misonkho yokwana: 10%, 12%, 24%, 32%, 35%, ndi 37%. Msonkho wa boma la United States wolipira ndalama za malipiro umawonjezereka, kutanthauza kuti ndalama za msonkho zikukwera pamene ndalama zimene amapeza zikukwera. Msonkho wa 2024 ukukwera kwambiri. Magulu a msonkho (mwa avareji yamalipiro a ndalama ndi ngongole) ndi otsika kwambiri kuposa malipiro a backing’ono.

Msonkho wa malipiro ungachepetsedwe ndi ndalama (zomwe zimalipira ndalama zochepa kwambiri zokhometsera msonkho) ndi ngongole (zomwe zimachepetsa msonkho weniweni). Zochepetsedwa zambiri zimaphatikizapo chiwongola dzanja cha nyumba, boma ndi msonkho wa kumaloko (okhala pa $10,000), ndi zopereka zothandizira anthu. Malo onga a Inhondaged Inhough Inhome forous Coomment (EITC) ndi Kubweza Ndalama Zotsika Msonkha Zingachepetse Mokulira Mowanya kwambiri. Anthu odzipereka okha ndi olipira msonkho wa ntchito zawo (ofuna Ubwino ndi Woyenera). Kumvetsa malo anu (mwambo, wokwatira, mutu wa banja limodzi, ndi ena, ndi ena.) n’kokomezanso chifukwa chakuti kukhudza mabanki ndi kukwera mtengo kwa ndalama.

Agulitsa Msonkho

Makampani a msonkho amagulitsa zinthu komanso ntchito zina. Msonkhowu ndi wogulitsidwa mosadziwika, ndipo amagulitsidwa ndi wogulitsa pa nthawi imene boma kapena boma lakwawolo likugulitsa. Masinkhulo amasiyana kwambiri: monga Delaware, Montana, New Hampshire , ndi Oregon , alibe msonkho wa boma, pamene ena onga California ndi Tennessee ali ndi boma logwirizana ndi mlingo wa magawo opitirira 9%. Makamaka, msonkho wa malonda umabwezedwanso ndi ndalama zambiri kuchokera ku mabanja olandira ndalama zochepa chifukwa chakuti ndalama zimene amagula zimafuna kuwonjezera kuchuluka kwa ndalama zawo.

M’zaka zaposachedwapa, kukwera kwa ntchito ya unduna wa malonda kwasintha malamulo a msonkho m'boma. Pambuyo pa 2018 Khoti Lalikulu la South Dakota v. Wayfair . Chosankha cha boma, chingafunikire kuchotsamo amalonda a boma kuti apereke msonkho ngakhale ngati sapezeka m’boma. Lingaliro limeneli, lodziŵika monga ndalama ndixus, lakakamiza makampani ambiri a pa Intaneti kugwirizana ndi boma ndi malamulo a msonkho akwawo. Ndiponso, lizigwiritsa ntchito msonkho limodzi ndi malonda: ndi ngongole yogulitsidwa ku boma (kapena pa Intaneti) kumene kulibe msonkho, ndipo liyenera kuperekedwa mwachindunji ndi ogulitsa. Opereka msonkho ambiri sakudziŵa thayoliridwa ndi ogula.

“Makhoma msonkho ndi imodzi ya misonkho yooneka kwambiri imene anthu amakhoma, komabe ndi imodzinso ya ntchito yocholoŵana kwambiri chifukwa cha ntchito ya boma ndi maulamuliro a kumaloko. Mabizinesi alionse ogulitsa m'mizere ya boma ayenera kulimbana ndi malamulo a nexus. . . — Kufufuza kwa Trux Foundation [1]

Msonkho wa Malo

Msonkho wa katundu ndi msonkho wa mwachindunji pa malo ndi nyumba zoikidwiratu malinga ndi mtengo wake woyeneretsedwa. Ili kwenikweni msonkho wa kumaloko, ndalama zothandizira sukulu za boma, mautumiki a boma, nyumba, ndi mautumiki a zangozi. Ndalama za msonkho zimagawiridwa mwa kuchulukitsa mtengo wa katundu ndi mlingo wa mafakitale a kumaloko (mphini imodzi imalingana ndi $1,000 pa mtengo wa mtengo woyesedwa). Masewera amayendetsedwa ndi ofufuza a kumaloko ndipo sangayendetse mtengo wa malonda; eni ake ali ndi ufulu wa kukopa katundu ngati akhulupirira kuti kugalamuliridwako nkosalondola.

Maboma ambiri amachotsa katundu kuti achepetse katundu, monga malo opangidwira katundu, opangidwira anthu aakulu, okalamba, odziŵa ntchito, kapena opunduka, ndi opangidwa pa ulimi pa mafamu. Msonkho wa katundu ngwokwanira pa mapindu a ndalama zimene boma limapereka (kufikira $10,000 kuphatikiza pa msonkho wa boma ndi wa ndalama za kumaloko) koma kukwera mtengoko kunaikidwa ndi Mtengo wa Teaksi ndi Mayeso ndi Mayeso a mu 2017. Kwa eni mafashoni ndi eni nyumba mofananamo, kumvetsetsa kayendedwe kapingo kapidi ndi kusazemba ndi kukana kulipira ndalama za boma kumafunikira kuyang'anira.

Msonkho wa Malamulo

Msonkho wa malipiro wa boma amaikizidwa pa phindu la makampani (C-corporations). Msonkho wa bungwe ndi wolemera 21% (kunga 2024, pambuyo pa kusintha kwa 2017), kuchokera pa mlingo wapamwamba wa 35%. Komabe, maboma ambiri amakakamizanso misonkho ya makampani, ndi ziŵerengero za kuchokera pa 0% (Navada, South Dakota, Wyoming) kufika pa 10% (New Jersey, Iowa). Mtengo wa boma ndi wothandiza ukhoza kufika 2527%.

Nkofunika kusiyanitsa pakati pa C-corporations ndi makampani oyendera limodzi (S-corporations , LLCs, mayanjano, ndi makampani okha a malonda). Kudutsa kupyola kumbuyo kwa mabungwe salipira msonkho wa kampani; mmalo mwake, phindu “lipita ku ma C comporent perfects percentas percentas percentations . Masheact amayambitsa 20% ya ndalama zoyenerera za bizinesi kuchokera ku kupyola (kuyendetsa 199A), kuchepetsa mlingo wogwira ntchito. Kulinganiza msonkho kumaphatikizapo maluso monga kukwera kwa ndalama za msonkho, kufufuza ndi kuyendetsa zinthu, ndi zopereka msonkho zamitundu yonse (m. GILTI, BET). AMIKIZINS iyenera kuyang'anira dongosolo la zamalonda kuti apereke ndi kuyendetsa bwino zinthu.

Likulu Lipeza Msonkho

Makomboni amalandira ndalama za ndalama (konso) kuchokera ku kugulitsa chuma, masheya, malo, kapena zinthu zosonkhanitsidwa, pa ndalama zake zoposa. Msonkho umadalira pa utali wa ndalama zimene zinasungidwa: chuma chosungidwa kwa chaka chimodzi kapena zochepa n’chomwe chimaperekedwa pa ndalama zamalikulu zazifupi, zimene zimakhomedwa pa ndalama zotsika za msonkho (kufikira 37%). Malamulo osungidwa kwa nthaŵi yaitali kuposa chaka chimodzi pandalama zamalikulu za nthaŵi yaitali: 0%, 15%, kapena 20% kudalira pa ndalama zopidwa. Opereka msonkho wokwera kwambiri angaperekenso ndalama za ndalama (NIT) pa ndalama zochepera za ndalama zopezedwa kapena ndalama zosinthasintha.

Kusiyana kwakukuluko kulipo. Mapindu a kugulitsa nyumba yoyamba amachotsedwa $250,000 (yokha) kapena $500,000 (yogwirizana) ngati mwiniwake anakhala m'nyumba kwa zaka ziŵiri mwa zisanu zapitazo. Kutayikiridwa kwakukulu kungachepetse ndalama zazikulu zowonjezera pa $3,000 pachaka, ndi kutaikiridwa kopambanitsa kwa ndalama zamalikulu. Kupereka msonkho kuli kuyenera kwa oikizira ndi aliyense wogulitsa chuma kwanthaŵi yaitali. Kuyang'anira zalamulo, onani MPUNDO 409 – Cams REAN

Msonkho Wotukwana

Misonkho yopitira msonkho ndi yosankha yoperekedwa pa zinthu, mautumiki, kapena ntchito. Mosiyana ndi msonkho wa malonda, misonkho yogulitsa, misonkho yotayirira kaŵirikaŵiri imaphatikizidwa pa mtengo wa chinthu (m’chitsanzo, “uchimo wa dalaansi” pa moŵa, fodya, kapena mafuta). Ingakhalenso misonkho yeniyeni (ndalama yoikika pa ndalama iliyonse, monga ngati $1.01 pa thikiti imodzi ya ndudu) kapena kukwera mtengo wake, monga ngati msonkho wa boma pa mautumiki a m'nyumba). Msonkhoma imagwira ntchito ziŵiri: kukweza ndi kuletsa kugwiritsidwa ntchito koyenera (zaumoyo wa anthu kapena zolinga za malo).

Zitsanzo zimaphatikizapo misonkho ya boma ndi ya boma pa petulo (yogwiritsiridwa ntchito kusungitsa ndalama za misewu yosungira ndalama), misonkho pa mfuti ndi zipolopolo, ndi Affordal Care Act ya adonala a zaumoyo pa makonzedwe a bwana apamwamba (“msonkho wa Cadillac,” yomwe tsopano ikuchedwa). Misonkho ya kutumiza ingathenso kugwira ntchito m'makampani monga kutchova juga kapena kugwiritsa ntchito galimoto zapamsewu. Chifukwa chakuti kaŵirikaŵiri imabisika pamtengo womalizira, ogula sangakhale ozindikira bwino vuto lawo. Komabe, amaimira kukwera kwa ndalama kwa maboma onse aŵiri a boma ndi boma.

Kupereka Msonkho

Kulipira misonkho kumaperekedwa kwa mabwana ndi antchito odalira pa malipiro. Otchuka kwambiri ndi misonkho ya Social Security ndi Medicare , onse pamodzi amadziŵika monga FICA (Federal Informationspective Act ). Kwa antchito, mtengo wa msonkho wa Social Security ndi 6.2% pa malipiro a chaka ndi chaka a kapusi ya $168,600 mu 2024), ndi mtengo wa msonkho wa Medicareas ndi 1.45% pa malipiro onse, ndi owonjezereka 0.9% pa opeza ndalama. Olemba ntchito amafanana ndi zimenezi, kupanga chiwonkhoma cha pa KGOLD (12.4% ya KG.9) pa KG.

Anthu olembedwa ntchito okha amalipira ponse paŵiri magawo a antchito ndi owalemba ntchito (aphatikizidwa 15.3%) koma angachotse theka la ndalamazo monga kusintha kwa ndalama. Kuwonjezerapo, olemba ntchito amalipira msonkho wa ulova wa boma (FUTA) ndi ulova pa malipiro a boma, ngakhale kuti ameneŵa ndi osiyana ndi FICA. Msonkho zachibalo zimabwezedwa kwambiri chifukwa chakuti kapinga ka Social Security kamakhala ndi ndalama zochepa kwambiri zopezera antchito malipiro awo onsewo m’dongosolo. Kuzindikira misonkho ya msonkho nkofunika kwa antchito onse aŵiri (kuyerekezera molondola makope) ndi antchito (kupeŵa chilango cha pansi pa kuchotsedwa).

Kuzindikira Udindo wa Msonkho

Kukwaniritsa udindo wanu wa msonkho kumafuna kudziŵa zinthu monga kukonza ndalama zoikidwiratu, kulipira ndalama, ndiponso zotsatira za kusatsatira malamulo.

Zofunika Zosamalitsa

IRS imafuna anthu ambiri ndi mabizinesi kukonzanso msonkho wa pachaka ngati malipiro awo akupitirira masewero ena. Kwa anthu, kuchepetsa ndi kulinganiza kwapadera kwa madesiki kumatsimikizira ngati pakufunika kubwerera. Mwachitsanzo, wopanga kampani mmodzi wa zaka zosafika 65 mu 2024 ayenera kulemba ngati ndalama zambiri ndi ndalama zokwana madola 3,850 (malipiro oyenerera). Manda, anthu olembedwa ntchito, ndi amene ali ndi mikhalidwe yapadera ali ndi masewero osiyana. Mabizinesi ayenera kuzungulira pa mtundu wawo (C-corp, S-cop, kugwirizana, ndi , ndi zina.). Madeti a tsiku oyeza ndi oyenera kudutsa pa April 15 ndi March 15 pa makampani (omwe a April 15 April 15 pa Klyns), koma kulephera. Mabizinesi ayenera kutsogolera pa zilango za kulowa pa 25%.

Zikalata za Msonkho ndi Zilango

Malipiro a msonkho amachepetsa ndalama zimene munthu amapeza pokhoma msonkho, pamene ngongole zimapereka ndalama zochepetsera msonkho weniweniwo. Kuchepetsa ndalama ndi ngongole ndi mbali yaikulu pa kulinganiza misonkho. Ndalama zimene anthu amalipira ndizo ndalama zokwana 7.5% ya ndalama zowonongedwa (AGI), boma ndi misonkho yakwawo (SALT) kufika pa $10,000, chiwongola dzanja, ndi ndalama zothandizira anthu ovutika.

Ngongole ndi zamtengo wapatali kuposa ndalama zimene amalipira chifukwa zimachepetsa mwachindunji ndalama za msonkho. Ziwongola ndalama, monga EITC, zingabweretse ndalama ngakhale ngati simunakhome msonkho. Zopereka zosabwezeka, monga Child Taxix Creasure (Kuposa $2,000 pa mwana aliyense woyeneretsedwa), zingachepetsere msonkho ku malo ochitira. Malo ena a ngongole amaphatikizapo American Orgation Treasured Commation (kuphunzitsa), kukonzanso kwa moyo kwa mabanki a Chikalata cha Learld Credit, ndi kuchepetsa kusungidwa kwa mabanki (Tricrence). Masheya ayenera kupenda kukongola kwa mwana chaka chilichonse, monga kusintha kwa malamulo nthaŵi zambiri kusintha makonzedwe ameneŵa.

Kupatsidwa Malipiro a Kusagwirizana

IRS imakhazikitsa mpambo wa zilango za kulephera kukwaniritsa mathayo a msonkho. Chilango cha kulephera ndi 5% ya misonkho yosalipiriridwa mwezi uliwonse (max 25%), pamene kuli kwakuti kulephera kuli [1] pa mwezi uliwonse (max 25%). Chilango chophatikiza ndi chimodzi ndicho 5% pa mwezi. Chilango cholipidwa kwambiri pa ndalama zopanda malipiro. Kulipira ndalama zoyerekezeredwa za msonkho, anthu angayang'anizane ndi chilango cha msonkho choyerekezeredwa. Kulephera kwambiri kwa . Kukhometsa msonkho kowopsa [1] Kuposa kulipira ndalama (zopekapeka zonyenga, malipiro, kapena kunama ku IRS) kutsogolera ku zigamu zaupandu, zabwino kufikira $10,000, ndi kuikidwa m'ndende zaka zisanu. Kusunga mayenere, ndi kusungitsa nthaŵi yabwino koposa, ndi kusamala kulipira njira za kulipira zimenezi. Ngati mungathe kulipira ndalama zokwanira, ndipo kulipira ndalama zokwanira kulipira zokwanira.

Kupereka Msonkho

Kukonza zoti mukhome msonkho kungakuthandizeni kwambiri kuti musamawononge ndalama zambiri komanso kuti musamawononge ndalama zambiri.

  • Zopereka Zowonjezera za Kupuma pantchito: Zopereka ku 401(k) zolinganiza (kufikira $2,000 mu 2024, kuphatikizapo $7,500 yogwira kwa zaka 50+) ndi yamwambo IRA ($7,000, kuphatikizapo K20,000 yogwira) imachepetsa ndalama zolipira msonkho. Zopereka za Rot sizimapereka ndalama zokwezedwa koma zimalola kuchotsa msonkho kwaufulu m'zaka 50+).
  • .Harvest Capital Loss : Kugulitsa ndalama zoikizira kungachepetse phindu la ndalama zopezedwa ndi ndalama zokwanira $3,000. Samalani ndi lamulo la kusambira, limene limalola kutaikiridwa ngati muwombola chisungiko chimodzimodzicho m’masiku 30.
  • Seŵererani Maakaunti a Zaumoyo (HSA): Nkhomwe zopitirizidwa, zomakula za msonkho, ndi zochotsa zowonongedwa za mankhwala nzaulere. Chiŵerengero cha 2024 cha zopereka ndicho $4,150 (ya ndalama zokwanira $,300 (banja).
  • Nthaŵi Yobwera ndi Mapikica: Ndalama zopidwa ku chaka chakumapeto (ngati misonkho imayembekezeredwa kukhala yofanana kapena kutsika) ndi kufulumizitsa ndalama (m' lekuatiso, misonkho ya katundu kapena zopereka zopereka zaufulu) popindula.
  • [[FLT: 0] Kusankha pakati pa C corp, S- corp, kapena LLC kungayambukire kwambiri ndalama za msonkho, msonkho wa ntchito yodzipatsa, ndi kupereŵera kwa zoikizira. Kufunsira CPA kapena loya wa msonkho kwavomerezedwa.

Kumaliza

Kumvetsa bwino mathayo osiyanasiyana n’kofunika kwa aliyense woyang'anira ndalama za msonkho kapena zamalonda. Kuchokera pa ndalama zimene munthu aliyense amakhoma komanso zogulitsa ku katundu, makampani, ndalama zoyendetsera ntchito, kuchotsa, ndi kulipira misonkho, gulu lililonse limakhala ndi malamulo osiyanasiyana, ndalama, ndi mwayi wochita zinthu zina. Kukhalabe wodziwa zofunika, ndalama zokwezedwa, ndiponso kukonzekera zamsonkho, kukhoza kuchepetsa mtolo wawo, kupeŵa chilango, ndi kupanga zosankha za ndalama. Malamulo a msonkho amayendera nthawi zonse poganizira za mmene zinthu zilili ndi katswiri wa msonkho woyenerera. Kudalira chidziŵitso chimenechi ndi kudalirana ndi kudalirana ndi kudalirika kwanu ndi kugonjera lamulo pamene akukuyendetsani bwino ndalama.