Ka uku kālā ma mua o kaʻauhau ma nā'ōlelo

Ka Hoʻolālāʻana i ka Haʻawina 4 - KaʻIkeʻIke i kahi'Ōlelo Kuhi

Me ka EBITDA ma waho o ke ala, i kēia manawa ka manawa e hoʻohuli aʻe i ko mākou nānā i kekahi o nā laina nui ma ka helu kālā,ʻo ia ke kālā ma mua o kaʻauhau. He aha nā kālā i loaʻa ma mua o kaʻauhau? Ma hope o ka unuhiʻana i ka uku ukupanee a, ma muli o kaʻoihana, nā kālā'ē aʻe, waihoʻiaʻoe me ka uku a kekahi kamaliʻi i hanaʻia ma mua o ka ukuʻana i kāna pā kālāʻauhau. ʻO kēia kiʻi e hāʻawi iāʻoe eʻike i ka mea e loaʻa ai kaʻoihana ināʻaʻole ia e uku i nāʻauhau i ke aupuni.

Ke hoʻohanaʻia o ka uku kālā ma mua o ka uku

I ka wā ma mua, hiki ke hana i kahi metric pono'ī, keʻoleʻoe e nānā i ka hoʻokaʻawaleʻana ma ka nānāʻana i hoʻokahi makahiki, akā ma loko o ka pōʻaiapuni holoʻokoʻa, ke hoʻohālikelikeʻia me ka waiwai kūʻai , nā waiwai waiwai, a me nā mea waiwai waiwai . ʻO ia ke kumu no ka hoʻololiʻana o nā kānāwai auhauʻauhau mai kēlā me kēia manawa a me ka hoʻoponopono politika i ka hoʻoponopono aupuni, a hiki i ka loaʻaʻana o ke kālā kālā ma hope o kaʻauhau kālā i ka holoʻana ma ke ala eʻikeʻole ai i ka mana o ka hoʻokele waiwai waiwai. ʻO nā kālā ma mua o kaʻauhau, ma kekahiʻaoʻao'ē aʻe, eʻoi aku ka lōʻihi o nā kālā. E makemakeʻoe e nānā i kahi kālā lōʻihi o ka paʻaʻana ma mua o ka helu auhau e pili ana i kēlā mau meaʻekolu a kau pū me ia me nā hui'ē aʻe ma keʻano hoʻokahi aʻoihana paha . Ke hanaʻoe, hiki waweʻoe e hoʻomaopopo i kekahi mau lālā a me nāʻoihana iʻoi aku ke kiʻekiʻe i ko haʻi.

No ka pane pololei loaʻana no ia mea, ʻaʻole ia he ulia e hiki ai i nā lāʻau kūpono maikaʻi loa no ka lōʻihi o ka manawa ke hoʻopaʻaʻia i loko o ka lima o nā lālā a me nāʻoihana . Ināʻole he hoʻololi nui i loko o ka waiwai waiwai o ka lāhui a me ke ao nei, uaʻoi aku ka paʻakikī o ka hoʻonuiʻana i ka waiwai ma o ka laweʻana i kahiʻeleʻele kila ma mua o keʻano o kaʻoihana i hōʻailona maikaʻiʻia a iʻole kahi hale kūʻai kūpono ma mua o ka maikaʻi. kāleka.

ʻO ka ukuʻauhau kālā ma ka'ōlelo kālā kālā

ʻO ka lilo o kaʻauhauʻauhau kālā,ʻo ia ka huina kālā a pau i ukuʻia ma nāʻauhau. Hoʻopi pinepineʻia kēia huahelu e ke kumu (Federal, state, local, etc.) ma ka hōʻike kālā a ma kahi paha i ka hōʻike makahiki a iʻole ka Palapala 10-K 10 .

Ponoʻoe eʻike i nā kānāwaiʻauhau e pili ana i nāʻoihana kūikawā a me kaʻoihanaʻoihana. No ka laʻana, e'ōleloʻoeʻo kaʻoihana āu e hoʻopili nei i kūʻaiʻia he $ 100 miliona o nā waiwai i makemakeʻia , i ka wā i loaʻa ai, hoʻonui i ka uku o 9% (e kamaʻilio mākou no nā kumu kūʻai i hala ma hope o kēia haʻawina e pili ana i ka helu o ka loaʻa ma ka hōʻike kālā). Hiki iāʻoe ke manaʻo pono e loaʻa i kaʻaha kālā he $ 9 miliona ma ka makahiki ma nā pānaʻi i ka makemake. Inā loaʻa kaʻauhauʻauhau o ka hui,'ōleloʻoe, 35%, hiki iāʻoe ke manaʻo e ukuʻia kahi $ 3.15 miliona o kēia mau'āpana i ka Uncle Sam. I kaʻoiaʻiʻo, ua hoʻokuʻuʻia nā hui i 70% o nā mahele i loaʻa iā lākou mai kahi waiwai i makemakeʻia, kahi mea waiwaiʻole o nā mea waiwai kālā. No laila,ʻo ka $ 2.7 miliona wale nō o ka $ 9 miliona o nā kālā e pili ana i kaʻauhau.

No kāu kākauʻana, ma lalo o kaʻaoʻao, ua hoʻokomo mākou i kahi palapala e papa inoa ana i nāʻauhauʻauhauʻauhau o Federal.

E mālama maikaʻi iāʻoe. E hoʻomanaʻo i kekahi mauʻoihana e holo i ka hopena o ka laweʻana i nāʻauhau'ē aʻe, kūikawā kūikawā, e like me nā mea i manaʻoʻia e paʻa ana i nā hui i hoʻonohonohoʻia e like me nā Hui C-kūlana kiʻekiʻe.

Nānā Kūkākūkā no nā Federal Tax Impute Dala ma United States

Nā Auhau Auhau Kānāwai - 2005-2016
ʻO ka ukuʻauhauʻauhau ma luna ʻAʻole ma luna Ka nui o kaʻauhau
$ 0 $ 50,000 15%
$ 50,000 $ 75,000 25%
$ 75,000 $ 100,000 34%
$ 100,000 $ 335,000 39%
$ 335,000 $ 10,000,000 34%
$ 10,000,000 $ 15,000,000 35%
$ 15,000,000 $ 18,333,333 38%
$ 18,333,333 Nā hōʻai'ē'ē aʻe 35%