Table of Contents
Ukuqonda Imishini Yokuthengisa Intela Yendawo
Inkambiso yendawo yentela ivame ukusebenza emvuthwandaba wemibango kahulumeni neyombuso yentela, kodwa kubaphathi bezentengiselwano abancane, kumasipala nezinqumo zentela ezisesilinganisweni sesifundazwe ngokuvamile zinemiphumela esheshayo nebonakalayo ekutholeni inzuzo kanye nokuhamba kwemali. Ngokungafani nentela esekelwe kuhulumeni, izimiso zendawo zentela zihlukahlukaniswe kakhulu, ngokuvamile zibekwa ezinye futhi zihoxiswe ngokulandelana kwemijikelezo yemali kamasipala noma ukushiswa kwezombangazwe. Umthetho wendawo ushintsha — kungakhathaliseki ukuthi ukushintshwa kwesilinganiso sempahla yokukhokha intela, noma ukufakwa kwemali yemali engathi sína yemali ekhokhelwayo yemali yemali yebhizinisi elisha — ingashintsha indawo yokuncintiswa ngokuyisisekelo ngenxa yezindawo ezincane zebhizinisi ezisemkhampathi.
Ukuze kuhlaziywe kahle lemiphumela, kudingekile ukuqonda izigaba ezihlukene zentela amabhizinisi amancane abhekene nazo endaweni. Lezi zihlanganisa intela yempahla engokoqobo neyomuntu siqu, iholo lendawo noma intela yokukhokha, intela yentela eyindabhhayo, intela yebhizinisi, nentela yendawo. Ukusabela okuhlukile ezimisweni, futhi umthwalo obekwe uhluka kakhulu ngezezezezebhizinisi, ezebhizinisi, kanye nobukhulu bempahla. Ngokwesibonelo, ukusungula ipulani ephethe intela ephathekayo kubucayi kakhulu ekushintsheni intela yempahla yomuntu siqu kunefemu ekhokhelwayo, okungase kuthonywe kakhulu yizingalo ezingeni zentela yendawo.
Izinguquko Eziyinhloko Zesimiso Sasendaweni Nemiphumela Yaso Eqondile Empahleni Yentela
Ohulumeni bendawo basebenzisa izindlela ezihlukahlukene zokuhlela ukuze bathuthukise izomnotho, babhekane nokungabi namali, noma babhekane nokushintsha kwezimo zezomnotho.
Ukukhokha Intela Yempahla Nokuhlelwa Kwayo
Intela yempahla iwumthombo oyinhloko wohulumeni bendawo abaningi. Izinguquko zezenqubo kulendawo zivame ukuthatha uhlobo lokuhlola kabusha izakhiwo, izinguquko zokuhlela, noma ukusungulwa kwezinhlelo zokulungisa impahla. Uma uhulumeni wendawo ehlela kabusha imijikelezo ukuze athathe amazinga empahla, amabhizinisi amancane afuna indawo yawo angabona ukwanda okukhulu kwezindleko zokusebenza. Ngokungafani nezinhlangano ezinkulu ezingase zibe nezakhiwo ngokuqondile noma zibe nemali ehleliwe esikhathini eside, amabhizinisi amancane ngokuvamile asebenza ezinhlahleni ezilula, enza intela yempahla engalindelekile yandise usongo lokuxazulula imfuno. Ngokuphikisana nalokho, ukuhakelwa kwemithetho yempahla ethile kunganciphisa ukukhokhwa kwempahla yomuntu siqu (njengemishini noma imishini), ikhuthaza ukukhushunyiswa kwempahla engokoqobo.
Intela Ekhokhelwayo Yasendaweni ihambisana nentela yenethiwekhi
Enye yezimpikiswano ezibaluleke kakhulu zendawo igxile ekukhetheni phakathi kweholo le-nat ekhokhayo kanye namarishi amancane. Intela yemali edonswayo yenetha ihambisana nekhono lebhizinisi lokukhokha, kodwa kuyinto enzima kakhulu emalini ekhokhweni kahulumeni wendawo. Intela yemali yenethi ebhayisekile (RT), njengaleyo ebonwa kwamanye amadolobha eOhio nase Pennsylvania, noma emalini kahulumeni eWashington ebhayisekile eWashington naseTexante, intela ngaphandle kwezindleko zezimali ezithengiwe zezimpahla ezithengisiwe, ukukhokha izindleko zomsebenzi. Ukusuka enkokhisweni yenethi yenethi kuya eGRT, ukulahla intela ephakeme, intela ephansi yezentengo yezentengo engcono kakhulu, noma inzuzo engcono kakhulu kuleyo engcono kakhulu kwezentengongongosini ephambili.
Ukuthengisa Intela Ephoqelela Imithetho Nokwanda Kwe - nexus
Ngemva kwesinqumo seNkantolo Ephakeme e-South Dakota v. Wayfair, Inc., imithetho yentela ye-excus yendawo iye yaba umthwalo omkhulu kumabhizinisi amancane. Izinguquko zezekhompuyutha zihilela imithetho ecushiwe — ukunquma ukuthi intengo isuka emsukeni (lapho umthengisi ekhona) noma indawo (lapho umthengisi athola khona impahla). Kumabhizinisi amancane e-commerce, ukushintsha kwemvelaphi-eye-asekelwe ekufikeni-yo ezindaweni eziphansi kungenza ukuphazamisa kwezenzwe, ifuna ukuba kulandele izinganiso zokuphatha, intela ekhokhelwa izinkulungwane zentela yendawo. Ngaphezu kwalokho, ukuthunyelwa kwentela ezindaweni lapho athumela khona amabhizinisi amancane (igggg, ukushintshwa kwezekwethusime okungamele ukukhokhwazwa okungathi ukukhokhwazwa kwentela, ngisho nokukhokhwazwa ngokukhishwa yintela, ngisho nangaphansi kwentela enyuka.
Ukwelashwa Kwentela Komsebenzi Owenzelwa Kude
Ukushintshela ngokushesha emsebenzini wentela ekude nowokuxubanisa kuye kwadala inselele enkulu yendawo: intela yezisebenzi ezingekho abaholi. Ukushintsha kwenkambiso yendawo ngokuphathelene "nomqashi" umthetho wenkani kunemiphumela eqondile nengathi sína emithwalweni yentela yebhizinisi encane. Ngokwesibonelo, ibhizinisi elincane elisekelwe eDolobheni elinomsebenzi ohlala eConnecticut kumelwe liyinqande intela ye-NYC manje kuleyo khohlolo yeholo lomqashi. Ukushintsha kwenkambiso eqeda noma i-ampoqo lomthetho kunganciphisa ngokuphawulekayo umthwalo wezisebenzi zokuphatha futhi kungathinta izinqumo zebhizinisi zokuhola iholo. Ngokuphikisana nalokho, imithetho evumela noma intela yendawo esekelwe lapho umsebenzi wenzelwa khona (kunoma kulapho umqashi ebekwe khona) intela emuva kwenkokheshini yezisebenzi, ukukhokhwasa inzuzo yebhizinisi lonke.
Hamba ngentela yento kanye nokusebenza kwe-SALT
Izifundazwe eziningi ziye zamisa i-Pass - Through Through (PTET) ukusebenza eqenjini le-SALT. Izinguquko zenkambiso yendawo kulendawo zisebenzelana nentela yesilinganiso sikahulumeni ngezindlela eziyinkimbinkimbi. Ezinye izifunda zendawo zivumela ukubongwa kwePTET ezikhokhwayo ngokwezinga likahulumeni, kuyilapho ezinye zingayiphathi. Ibhizinisi elincane elihlelwe njenge-S-Corp noma i-LLC lingathola umthwalo walo wonke wentela uncitshisiwe ngokungaqondisiswa yi-PTET, kuphela ukuba kube nokuzuza okunenzuzo ngokwengxenye noma ngokugcwele ngenqubo yendawo yentela evala ukukwehliswa noma ukukhokhwa. Abakhi bedolobha nesifundazwe. Imithetho yezenqathelo kumelwe bacabangele indlela intela yabo ethinta ngayo izinqubo zokuzikhungongo ezithinta intela emabhizinisini asendaweni yabo.
Ukusebenza Ngokunganqamuki Kwenqubo: Izinkinga Zesu Lebhizinisi Elincane
Kubathengisi nabanikazi bezentengiselwano abancane, izinguquko zesimiso sendawo akuzona izimpikiswano zezombangazwe ezingekhona ezingokoqobo; bangabashayeli abadinga ukusabela okuqondile.
Ukulingisa Intela Nokuhlaziya Okunethonya
Amabhizinisi amancane kufanele aqhube ukuncintiswa kwemithelela yentela kwaminyaka yonke ekhomba inguquko yenqubo yendawo. Ngokwesibonelo, yini eyonyuswa yisilinganiso sentela yempahla yendawo ezindaweni zakho? Kwenzekani ekuthengeni kwakho kwemali uma idolobha lamukela amathikithi amasha amasha enkokhiso ezinkonzweni? Ngokufanayo, ukuhlola okungokomthetho kwe-nexus kungaveza ukuthi ibhizinisi linesibopho sokukhokha intela, linciphisa ingozi yesijeziso nenzalo efunwa yintela yendawo eyingozi. Amabhizinisi athembele ezisebenzini ezikude okukhokha intela kufanele abonise ngokuqondile izindleko zenkokhiso yemithetho yendawo ehlolelwayo ehlobene nemithetho yentela ye-temmuter.
Intuthuko Engokomnotho Entengantengayo
Izinguquko zenqubo zihlanganisa izikhathi zokushintshana, ukukhishwa kwemisebenzi, noma izisusa ezihloselwe. Abanikazi bamabhizinisi amancane kumelwe bahlanganyele ngenkuthalo emahhovisi entuthuko yezomnotho yendawo ukuze baqonde izikweletu ezikhona. Ushintsho oluthi ukukhokha intela yonke lungancishiswa ngesu lokusungula umsebenzi, ukuphumelela kwamandla, noma ukubuyiselwa komlando. Nokho, lezizisusa zidinga izicelo eziyinkimbinkimbi nokuqhubeka kubikwa. Amabhizinisi amancane angenamandla okulawula ukuphatha lezikweleta angathola ukuthi umthwalo wawo ophumelelayo wentela ukhula ngaphezu kwamandla ambangowo amakhulu abancintisana nawo abakwazi ukunikezela izimali ekuqondiseni intela.
Ithonya Eliyiqhinga Elivela Ebuthweni Lasendaweni
Amabhizinisi amancane awanakukwazi ukuthatha iso lomthetho wentela yendawo. Ngokungafani nemithetho yentela kahulumeni, ebona izinguquko ezinkulu kanye noma kabili ngeshumi leminyaka, izimiso zendawo zentela zingashintsha unyaka ngamunye. Ukwakha ubuhlobo nezikhulu zendawo ezikhethiwe futhi uhlanganyele ekubekeni ibhizinisi futhi ukwandisa ibhizinisi kunikeza abanikazi bamabhizinisi abancane iphimbo enqubweni yokuhlela imithetho. Ukwakha intela ngezindawo zomphakathi zezentengiselwano kanye nezinkampani kuyithuluzi elinamandla lokumelana nokuhleba imithetho yentela emisha noma ukusekela ukumiswa kwemithetho esemthethweni, njengokuthatha isisekelo sentela esivamile noma ukuhlanganisa izakhiwo zentela yendawo ngembubhidi yombuso.
Ukutuswa Kwemithetho Yokukhokha Intela Elinganiselayo Yebhizinisi Lasendaweni
Abenzi bezegebengu babhekene nomsebenzi onzima wokuxhasa izinkonzo zomphakathi ezidingekayo kuyilapho belondoloza isimo sezomnotho esincintisanayo. Imithetho yentela eklanywe kabi noma efezwa ngaphandle kwemiphumela emincane yezebhizinisi ingacindezela ukuhweba, isithibeza ukusungulwa kwemisebenzi, nokungakhuli okuthatha isikhathi eside kwezomnotho. Indlela elinganiselwe yokukhokha intela yebhizinisi yendawo ixhomeke ezimisweni ezintathu eziyisisekelo: ukuqina, ukungathathi hlangothi, nokulula.
Ukubeka Intela Phambi Kwayo Phambili Nokubikezelwa Kwayo
Amabhizinisi amancane achuma ngokubikezela. Ukushintsha njalo emazingeni entela, amakhompathimenti, noma izinqubo zokuphatha kubangela izindleko ezinkulu futhi kwenza kube nzima kakhulu ukwenza izinqumo zenkokhelo yeminyaka eminingi. Ohulumeni bendawo kufanele bacabangele ukusebenzisa izinga lentela lokuvaleka kwamabala emakilasini athile ebhizinisi noma ukunikeza izimpawu ezingaphambili ngaphambi kokuba izinguquko ezinkulu zemithetho zisebenze. Isimo esiqinile sentela senza ukuba abanikazi abancane bamabhizinisi bagxile ekukhonzeni abathengi nasekuthuthukiseni imisebenzi yabo kunokususa amasanti asematheni. Ngokwenhlombe ehhafu yentela [FLT]]
Ukuqinisekisa Ukungathathi - hlangothi Ezindaweni Ezohwebelana Namabhizinisi
Imithetho eminingi yentela yendawo ivumela izakhiwo ezithile zebhizinisi phezu kwabanye. Ukushintsha kwenqubo okukhulula i-C-Corporation ekuthengisweni kwentela yendawo ethile uma ibeka i-LLCs kanye ne-S-Corporation kuyo kwakha imakethe esontekile. Amabhizinisi amancane ngokuvamile ahlelwa njengezindawo ezidlulayo, okuwenza azwela kakhulu kakhulu ezinkokhisweni zemali ezikhokhwayo zendawo ezisebenza kumnini-C-Corporation. Abenzi bemithetho kufanele bahlaziye ngokucophelela imiphumela yezinguquko zenqubo yentela ukuze baqinisekise ukuthi abajezisi abambalwa bebhizinisi ababosheli ngezahlulele izinhlangano ezinkulu noma inzuzo. Imithetho yezentengo yezentengo ivumela ukuba izimakentengo nemali yezentengo ekhulisweni yezentengo, kunokuba bacabangele intela ehlelwe ngokusemthethweni.
Ithonya Lezindleko Zokuncintisana Ebhizinisini Elincane
Mhlawumbe isici sezinguquko zenkambiso yentela ezinganakwa kakhulu yimiphumela yazo ekuthobeleni izindleko. Umthwalo wokuqondisa wokuqonda nokuhlela intela yendawo wehlela ngokungenakulinganiswa emabhizinisini amancane, antula amaqembu asemthethweni nawamakhankasi atholakala emafemini amakhulu. Izinguquko zezimiso eziletha izinhlobo ezintsha zentela noma izabelo eziyinkimbinkimbi zandisa ngokuphawulekayo lomthwalo wokulalela.
Izindleko Ezicashile Zezimiso Zentela Zendawo Eziyinkimbinkimbi
Uma idolobha noma isifundazwe sisebenzisa uhlelo olufuna uhlobo olusha, ukubala, noma ukwabelana, umnini webhizinisi omncane kumelwe achithe isikhathi esiphawulekayo ukuze aqonde imithetho emisha noma akhokhele umgcini-mali ngomsebenzi. Lezizindleko zingaba zinqikaza. Izifundo ze- SBA Office ye-Advocacy[ ibonisa ukuthi amabhizinisi amancane abhekene nomthwalo onzima wemali ngenani elikhulu uma kuqhathaniswa nefektha yemali enkulu. Ushintsho lwenkambiso lwemali yomphakathi olugcina inani elilinganiselwe emalini yokuphatha lungafaka izinkulungwane zemali ekhokhweni elifihlekile emphakathini omncane wezebhizinisi wendawo, ukunciphisa inhlalakahle yezentengo yezentengo yezentengo. Abenzi bezomthetho kufanele bahlele "uhlulo oluncane lwezentengo" ngaphambi kokuba bahlele izindleko ezinkulu zemali ezifihliwe.
Ubuchwepheshe Nezixazululo Zokuthuthukisa
Ukugcwalisa uhlelo lokushintsha amasheya entela, njengokuthatha i-partum eyodwa yendawo noma ukuhlela izincazelo eziyisisekelo ne-oda yentela kazwelonke, kungenye yezindlela eziphumelela kakhulu zokunciphisa umthwalo wentela emabhizinisini amancane ngaphandle kokunciphisa intela. Amapulatifomu amancane angasiza amabhizinisi ukuba alawule ukukhonzwa kwentela yendawo, kodwa lamathuluzi aphumelela kakhulu uma isilinganiso sikhona. Abenzi bomthetho kufanele bahlele ubuchwepheshe-simplication, njengomthetho owezikhungo zentela zezemishini yezeelektroniki kanye nokuzimisela okuzenzekelayo kwenkambiso, njengengxenye yanoma isiphi inqubo yentela yendawo. Imithombo ekhona enjengezinhlangano zezentengozomthetho yezentengo. Idolobha noma i-Internationaltiond symementation Association (ICMA)[F1]
Isiphetho: Ukwakha Indawo Ephakeme Ezungezile Yentela
Izinguquko zenkambiso zendawo zinethonya elinamandla neliqondile emithwalweni yentela ebhekene namabhizinisi amancane. Kusukela ekubukezweni kabusha kwentela yempahla kanye nokuthathelwa kwentela yentela yentela engathi sína kumthetho oyinkimbinkimbi olawula intela yezisebenzi ezikude, inqubo yesifunda nesifunda sezezezimali ihlela ukuphumelela kwezezimali kwezebhizinisi elincane. Kubathengisi, ukuqonda lezi zinqubo kuyikhono elibucayi lokusinda, ukwenza ukuhlelwa kwentela nokuhlelwa kwentela okusebenzayo. Kubenzi bemithetho yokukhokha intela, inselele ukuklama izimiso zentela eziqinile, ezingathathi hlangothi, futhi ezilula, ukuqinisekisa ukuthi inzuzo edingekayo ngemisebenzi emincane yezentengo yomphakathi ayifinye. Ngokuhlola lemiphumela ngokucophelela nangokuhlela izingxoxo, amaqembu womabili angakwazi ukusebenza endaweni ezungezile intela, ukusekela ukuchuma kwezomnotho, nokuchuma kwezomnotho.