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而特拉华州不能被视为“离岸避税天堂”,“加州仍然被许多人视为避税天堂. 因为国家为不同的法律实体提供税收优惠, 它还不是所有人的天堂.

作为一个结果, business owners who do not properly research the tax benefits in Delaware find out once it’s too late that they don’t qualify for the tax benefits due to their entity type, 行业, 以及商业活动地点. 在这些情况下, business owners are left in a situation where they are out more money by paying fees and income taxes to Delaware 除了 to the same amount of taxes they would already be paying without the Delaware entity formation.

因此, it is crucial for business owners to understand and evaluate the tax advantages and disadvantages of Delaware entity formation 之前 二设立事业单位. 在这篇文章中, 澳门葡京游艺赌场将讨论特拉华州实体形成的十大提示, which will cover the different Delaware taxes and when they provide an advantage or disadvantage to the business owner.

国家税收收入

1. 特拉华州的企业所得税税率高于平均水平.

特拉华州的企业所得税税率为8.7%,使其成为企业税率最高的10个州之一. 州所得税当然是在联邦所得税的基础上征收的, 哪个州不受公司所在州的影响.

美国只有6个州不征收企业所得税, 特拉华州不在其中:

  • 内华达
  • 俄亥俄州
  • 南达科塔州
  • 德州
  • 华盛顿
  • 怀俄明

The income that is taxed by Delaware is not determined just by which state you have incorporated your business. 而不是, it is based on what taxable income is allocated and apportioned to Delaware based on state law. Delaware apportions income based on what property, 工资, and sales your business has in Delaware.

因此, 如果你在特拉华州只有一个没有办公室的合法公司, 工作人员, 或特拉华州的客户, 那么你就不应该在特拉华州分配任何应税收入, and your business likely will not even have an income tax filing requirement in the state.

特拉华州c公司所得税报告:

2. 特拉华州对有限责任公司实行累进个人所得税.

Formation of Limited Liability Companies that do not elect C-Corporation tax status result in taxation at the individual level, 联邦和州都是如此, 而不用缴纳企业所得税. 这包括作为合伙企业纳税的有限责任公司, s公司, 作为联邦纳税申报单C表上的100%转移实体. Delaware recognizes the federal S-Corporation election and does not impose corporate taxes on passthrough income from S-Corps.

特拉华州的个人所得税是累进税率,从2.2% to 5.收入低于6万美元的纳税人为55%. 然后,超过6万美元的收入将被特拉华州以6美元的税率征税.6%. These rates will apply to the taxable income of LLC entities that have not chosen to be taxed as a C-Corporation.

美国只有7个州不征收个人所得税, 特拉华州不在其中:

  • 阿拉斯加
  • 佛罗里达
  • 内华达
  • 南达科塔州
  • 德州
  • 华盛顿
  • 怀俄明

就像企业税一样, 有限责任公司(s - corporation)的应税收入, 合作伙伴关系, or 100% passthrough on Schedule C will be apportioned to Delaware based on the location of property, 工资, 和特拉华州的销售情况.

不以c公司纳税的有限责任公司特拉华州所得税报告:

3. 特拉华税收漏洞为特拉华控股公司提供了有利条件

如果特拉华州同时征收企业所得税和个人所得税, 那为什么特拉华州被称为避税天堂呢?

The primary reason Delaware is advantageous for taxes is because Delaware does not tax royalty income for Delaware Holding Companies. 特拉华控股公司成立于 特拉华州法律1902(b)(8)条, and this code section exempts income from corporations whose activities are limited to maintenance and management of intangible assets.

Royalties are payments for the value of intangible assets like intellectual property or branding. This type of tax benefit is often not helpful for small businesses since they usually do not have significant value in intangible assets.

让企业获得税收优惠, they incorporate a Delaware entity that will own the intangible asset and then have an entity in a high-tax state jurisdiction to make royalty payments to the Delaware entity in return for use of the intangible asset. The best tax result is when the high-tax state allows a deduction for the royalty payment, 而且特拉华州不征收特许权使用费收入, 该公司无需就特许权使用费收入支付任何州税. The tax savings and royalty payments permitted are based on the value of the intangibles, 所以无形资产越值钱, 税收优惠就越大. This is why it is so common to see Delaware incorporation for publicly traded companies that have significant value in their intangible assets, 如版权, 专利, 商标, 和商业秘密.

特许经营有限责任公司、销售及其他税收

Since there are not necessarily significant state income tax benefits without substantial intangible assets, 在特拉华州,您的企业还可以享受哪些税收优惠?

4. 特拉华州没有对利息或其他投资收入征收公司税.

A Delaware holding company Delaware does not tax public corporations on interest or other investment income, 也就是被动收入, 这是由特拉华控股公司赚取的. Since Delaware holding companies are limited in activity to maintenance and management of intangible investments, this tax exemption is within the same code section that exempts royalty payments from state tax.

5. 特拉华州没有个人财产税.

虽然许多州征收企业个人财产税,但特拉华州没有. 这意味着像家具或存货这样的商业资产每年都不用缴税.

6. 特拉华州没有销售税或使用税.

特拉华州不对在该州销售的商品或服务征收销售税. 然而, even if your business is formed in Delaware when sales are to customers outside of Delaware, 你的客户所在的州通常会征收销售税.

销售税规则的复杂性大大增加了, 尤其是对于州外的远程销售, 自2018年Wayfair案件以来. 因此, 即使你的公司完全位于特拉华州, online sales to out-of-state customers can still result in a requirement to collect and remit sales tax to other states.

7. 特拉华州没有遗产税.

当一个企业主拥有特拉华公司的股票时, 对遗产或受益人的继承或转让不征税.

8. 特拉华州每年对公司和有限责任公司征收特许经营税

除了国家的企业所得税和个人所得税, Delaware has a required annual franchise tax regardless of whether the business has taxable income apportioned to Delaware. The type and due date of annual return depends on whether the business entity is a corporation or LLC.

公司每年应缴的税款

The due date for the domestic corporate annual report is March 1 and must be filed online. 报告中规定的特许经营税最低为175美元. 特拉华州特许经营税有多种计算方法, 包括授权股份法和假设面值资本法.

而不是关注国家产生的收入, 这些方法着眼于授权股份, 已发行股票, 及/或业务实体的总资产. They can often have surprising results as far as the tax due even when your entity is in a loss, 因此,澳门葡京游艺赌场建议提前审查你的预期纳税义务.

Foreign corporations must file the corporate annual report by June 30 with a $125 filing fee.

有限责任公司的年税

The due date for domestic and foreign LLC entities must pay an annual tax of $300 之前 June 1, 而且也没有年度报告的要求.

其他需要考虑的好处

9. 特拉华州在实体形成过程中为企业主提供匿名服务.

Delaware incorporation is known for having more anonymity for business owners than some other states. There is more confidentiality when it comes to revealing the personal information of the beneficial owners for private entities. 这取决于企业的行业, this benefit may be valuable even if it results 除了al annual fees to the state.

10. Delaware may be more receptive to adjusting and adjudicating corporate law favorably for businesses

因为特拉华州很受公司欢迎, a significant portion of the state’s annual revenues come from franchise tax and incorporation fees. 这些税费约占国家收入的20-25%. 特拉华州也有一个单独的法院系统 大法官法院它可以裁决公司法并影响州最高法院的裁决.

向有经验的税务专家咨询

在DiLucci, our experienced team of tax professionals is here to help you with your individual or business tax needs, 包括协助企业税务筹划.

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