IRC Conformity Links Nyika Ne Federal Federal Law
Mitemo inonyanya kuregwa yematare emitero inosanganisira iyo inotarisa kubhadhara kwebhonasi, kutengesa kwezvinhu zvisingabatsiri zvebhizimisi (IRC Chikamu 179), uye kubviswa kwekuita mabasa ekudzidzira (IRC chikamu 199).
Mukufungidzira, kuwirirana kweRC kunotsanangurira kushandiswa kwenyika kwaro mutemo wemitero - uye kubhadhara mutero kune vanhu - kuburikidza kushandisa federal mubhadharo wekubhadhara sechinhu chinonyanya kukosha. Kugadziriswa kunoitwa kubva ipapo kuenderana nemitemo yenyika uye zvido zvemari.
Iko Nyika inopindirana ne Federal Federal Code
Nyika dzinoenderana ne federal tax code mune imwe yenzira mbiri:
- Zuva rekufambisa rinoenderana: Kuchinja kwehurumende mutero wemitero zvinowanzoshanda kuhurumende yemutero wenyika sezvavanoitika. Kana hurumende isingadi kutevedzera mutemo mutsva wezvematongerwo enyika, inofanirwa kupfuudza mitemo yakasiyana-siyana kuti ichinje kubva pane iyo. New York muenzaniso we "zuva rekufambisa" kufanana kwenyika.
- Fixed date kana kufanana kwechibvumirano: Hurumende inoenderana ne federal tax code sezvairipo pane imwe zuva. Kana chiitiko chekuenderana kwehurumende chaiva musi waJanuary 1, 2016, hurumende haisi nyore kuisa shanduko kune mutemo wemitero inowanikwa mushure megore iroro. California ndiyo muenzaniso we "fixed date" inoenderana nehurumende.
Izvi Zvinorevei Kwandiri?
Dhigiriro rakapiwa nyika inopindirana nemitemo yemitero yehurumende inokanganisa hurumende kutongerwa kwematare maviri nemabhizimisi. Pose apo mutemo wezvemitero mutsva unotanga kushanda, unogona kuchinja hutori hwemutero wehurumende zvichienderana nokuti nyika yako inopindirana nemutemo iwoyo.
Mutero wako wemitero kune zvose zve federal yako kudzoka uye hutende hwako hune hutano hunogona kuve hunoitika kana nyika yako ichienderana nemutemo mutsva. Mari yako yekubhadhara mutero inogona kunge inosanganisira kuverenga kwakawanda kuyananisa kusiyana kwepa federal yako inoshandiswa mari uye iwe nyika inobhadhara mari yako kana nyika yako isingawirirane.
An Example
Dhipatimendi reRevenue Revenue yeArizona rinoparidzira kushandurwa kwegore negore pane webhusaiti yeyo webhutori uye sekuita zvisarudzo zveparamende yehurumende maererano neRC inoenderana. Heino muenzaniso kubvira muna 2014:
Gore rega rega sangano reArizona rinotarisa kana kuchinja kuArizona Revised Statutes § 43-105 kuti ienderane nekuchinja kwakaitwa kuInternal Revenue Code mugore rapfuura. Musi waApril 09, 2015, Gavhuna akasaina Senate Bill 1188 iyo yakaenderana nekutaura kwehurumende yakashandurwa mari yakawanda (federal taxable earnings for corporations) kusanganisira shanduko dzezvematongerwo enyika dzakaitwa muna 2014 uye hazvina kuwedzera humwe hutsva husingaenderani kana kuwedzera. Zvisinei, kuwedzerwa uye kubviswa kunokonzerwa nekugadzirisa kusati kwekufananidzwa kwemashoko akadai sebhonasi yekuderera kunenge kuchiripo. Mirayiridzo yakabudiswa ne 2014 Arizona tax tax inodzoka. Kuti uwane ruzivo rwakakwana rwezvakawedzerwa nekubvisa zvinoshandiswa muna 2014 ona mirairo ye2012 yeArizona Form 140 (vanhu) kana Arizona Form 120 (makambani). Zvimwe zvinowanikwa pamutemo zviri muA ARS § 43-1021 (ARS § 43-1121 yemakambani) uye kubviswa zviri mu ARS § 43-1022 (ARS § 43-1122 yemakambani).
Akabatwa nemashoko aya, muteresi anogona kutsvaka rubatsiro rwezvesayenzi mukugadzirira kudzoka kwake, kana kuti kunyanya kumuka mazano kubva kune unyanzvi asati aedza kugadzirira kudzoka kwake. Nyaya dzakawanda dzinopa maitiro akafanana.
Cherechedza: Hurumende uye mutemo wemitero inoshandura kakawanda uye ruzivo rwuri pamusoro harungaratidzi kuchinja kwezvino. Ndapota sangana nemudzidzisi wezvemitero kune mazano akawedzerwa kusvika kune rimwe. Mashoko aya ari munyaya ino haasi mazano emitero uye haasi kutsiva mazano emitero.