Canshuurta Guryeynta ee Canshuurta Guryeynta iyo Miisaaniyadda ee sanadka 2014
FIIRO GAAR AH: Sharciyada dawlad-goboleedku waxay isbeddelaan marar badan, iyo macluumaadka soo socda ayaa laga yaabaa inaanay ka tarjumin isbeddelkii dhowaa ee sharciyada Canshuurta hadda ama talada sharciga ah, fadlan la tasho xisaabiye ama qareenka tan iyo inta macluumaadka ku jira qodobkan aanu ahayn canshuur ama talo sharci oo aan beddelayn canshuur ama talo sharci.
Ilaa Janaayo 1, 2014 , 19 dawladood iyo Degmada Columbia waxay soo ururiyaan canshuurta dhimashada gobolka.
Hoos waxaa ku qoran shaxda liistada ay ku qoran tahay canshuuraha canshuuraha gobolka iyo / ama canshuurta dhaxalka ee gobolka oo ay weheliso dhaafka 2014 iyo heerka sare ee canshuurta dhimashada . Si aad u aragto cashuur dhaafka gobolka ee sannadka 2009 ilaa 2014, tixraac Qorshaha Canshuurta Guryaha iyo Ka-dhaafitaanka Gobolka .
Canshuurta guryaha iyo canshuurta hantida
In kastoo laga yaabo inay u muuqato in ay ahaato mid muhiim ah, waxaa jira farqi u dhexeeya canshuurta canshuurta iyo canshuurta dhaxalka:
- Canshuurta canshuurta waxaa lagu soo oogayaa guryaha oo idil iyada oo aan loo eegin cidda dhaxlaysa dhaxalka.
- Canshuurta dhaxalka waxaa kaliya oo lagu soo oogay saamiyada saamilayaasha qaarkood kuwaas oo dhaxlaya hantida.
Dhab ahaantii, kala soocista canshuurta canshuurta iyo canshuurta dhaxalka waa mid aad u macquul ah gobollada Maryland iyo New Jersey , kuwaas oo soo aruuriya labada nooc ee canshuuraha. Iyo Tennessee , canshuurta dhimashada ee gobolka waxaa loo gudbiyaa " canshuurta dhaxalka " ee qawaaniinta gobolka, laakiin dhab ahaantii waa canshuur mulkiile ah tanoo lagu xisaabiyo qiimaha oo dhan ee hantida, maaha cidda dhaxlaysa dhaxalka.
Soo-koobidda Wax-ka-beddelka Canshuurta Guryeynta ee Canshuurta Dawlada iyo Dhaxalka Miisaaniyadda
Hoos waxaa ku qoran isbeddelka isbeddelka saameyn ku yeeshay qaanuunka canshuurta gobolka iyo dhaxalka dhaxalka sanadaha soo dhaafay.
- Delaware wuxuu hirgaliyay canshuur canshuur dawlad goboleed kaas oo loo malaynayay inuu yahay mid waxtar u leh dhimashada dhacdooyinka u dhexeeya 1-da Luulyo, 2009 iyo Juun 30, 2013. Si kastaba ha noqotee, xilliga gu'ga ee 2013, Baarlamaanka Delaware wuxuu u dhaqmey si loo tirtiro qoraxda canshuurta.
- Laba dawladood waxay arkeen canshuurtoodii hantida gobolka ee la waayay bishii Janaayo 1, 2010, sababtoo ah tallaabada sharci ee gobolka: Kansas iyo Oklahoma .
- Juun 27, 2011, SL 2011-330 waxaa sharci ahaan saxiixay gudoomiyaha Gobolka North Carolina Beverly Perdue. Sharcigani wuxuu caddeeyay in canshuurta guriyeynta Waqooyiga Carolina aysan ku dabooli karin hanti magdhow ah oo ku dhintay 2010-kii laakiin waxay codsadeen in hantida dakhligoodu dhimanayaan January ama 1-da Jannaayo 2011 iyada oo $ 5,000,000 oo ka-dhaaf ah, taas oo ahayd in lagu muujiyo sicir bararka 2012 iyo sanado ka dib. Si kastaba ha noqotee, Bishii Juulay 2013 North Carolina ayaa dib u celisay canshuurteedii gobolka ee dib loo celiyay ilaa Janaayo 1, 2013.
- Illinois waxay aragtay canshuurteedii hantideeda oo la waayay bishii Janaayo 1, 2010 sababtoo ah cayrinta canshuur celinta hantida federaalka , iyo inkastoo dib u soo celinta dib u celinta ee canshuurta hantida maguurtada, Illinois canshuurta si toos ah ugama soo noqon. Si kastaba ha ahaatee, sharci dejinta Illinois ayaa si dhakhso ah u dhaqmey bilawgii sanadka 2011 si dib loogu soo celiyo canshuurta Illinois ee sanadka 2011 canshuurta $ 2,000,000 ka-dhaafitaan. Si kastaba ha noqotee, Diisambar 2011 ayaa sharci-dejinta Illinois waxay ku dhaqaaqday inay kordhiso ka-dhaafidda $ 3,500,000 sannadkii 2012 iyo $ 4,000,000 sannadka 2013 iyo sanadaha soo socda.
- Bishii May ee 2012, Hawaii waxay burisay sharciyadii canshuurta hantida maguurtada ah si ay u bixiso in cashuurta canshuurta guryaha ee Xeebta lagu xakumi doono canshuurta hantida maguurtada ah ee dhaxaltooyada ah ee kufsiyada dhimaneysa ka dib Janaayo 25, 2012.
- Xeerka cashuuraha ee Rhode Island ayaa la kordhiyay ilaa $ 850,000 sannadkii 2010 waxaana lagu hagaajin doonaa geerida dhacdooyinka ama dhacdooyinka ka dambeeya Jannaayo 1, 2011 iyada oo ku saleysan kororka boqolleyda kor u kaca qiimaha macaamiisha ee lagu soo rogay ugu dhawaan $ 5.00.
- Canshuurta laga qaado canshuurta Vermont ayaa la kordhiyay illaa $ 2,750,000 wax ku ool ah January 1, 2011.
- Maajo 4, 2011, ka bixitaanka canshuurta guryaha Connecticut ayaa dib u dhac ku yimid min $ 3,500,000 oo dib ugu soo celisay ilaa $ 2,000,000 dhimashada dhacdooyinkii dhacay ama ka dib Jeenawari 1, 2011.
- Bishii Juun 30, 2011, Guddoomiyaha Ohio Ohio John Kasich ayaa saxiixay miisaaniyadda 2012-ka ee 2012-ka, kaas oo tirtiray canshuurta hantida maguurtada ah ee Ohio ee ku-meel-gaadhsiisay dhimashada dhacdooyinkii dhacay ama kadib Jeenawari 1, 2013.
- Janaayo 1, 2012, canshuurta dhimashada ee Oregon ayaa laga baddalay "canshuurta dhaxalka" ilaa "canshuurta guryaha". Intaas waxaa sii dheer, halka laga jarayo canshuurta hantida maguurtada ee Oregon (horey u dhaafitaan canshuur dhaxalka) waxay ku jiri doontaa $ 1,000,000 sannadka 2012 iyo sanadaha soo socda, canshuurtu waxay khuseysaa oo kaliya qiimaha hantida oo ka badan $ 1,000,000 (sida ku xusan sharciga horay u ahaa markii uu kor u kacay $ 1,000,000 canshuurta lagu dabaqo dhammaan guryaha). Qiimaha canshuurta hantida ayaa sidoo kale isbeddelay sannadaha 2012 iyo kuwa mustaqbalka sida in hanti-dhawrka ugu badan ee u dhaxeeya $ 1,000,000 iyo $ 2,000,000 ay bixin doonaan wax yar oo canshuur ah oo hanti-qiimayaasha lagu qiimeeyo $ 2,000,000 waxay bixin doonaan wax ka badan canshuurta. Ogow in Nofeembar 6, 2012, Qiyaasta Cod-bixinta Oregon 84 , oo laga eryi lahaa canshuurta hantida Oregon ee sanadka 2016-ka, waa la jabiyay, sidaa daraadeed uma muuqato in canshuurta hantida Oregon la buriyo waqti kasta.
- Wax ku ool ah January 1, 2013, macaashka canshuurta macaamiisha ee Maine ayaa la kordhiyey ilaa $ 2,000,000 (ilaa $ 1,000,000 sannadkii hore) iyo heerka canshuurta guryaha ayaa hoos u dhacay.
- Bishii Maajo 2012 Tennessee waxay burisay canshuurtayda hadhuudhka gobolka ee dib u celin ah illaa Janaayo 1, 2012. Intaas waxaa dheer, canshuurta kirada guryaha Tennessee (oo loo yaqaan canshuurta dhaxalka ee qawaaniinta Tennessee sida kor ku xusan) ayaa la sii wadi doonaa 2016.
- Bishii Juun 2013, Washington waxay soo saartay sharciyadii canshuuraha ee dowlad-goboleedyada siyaabo dhowr ah oo saameyn ku yeelan doonta hanti-ma-qabayaasha ku dhinta 1-da Jannaayo 2014-ka. Marka hore, $ 2,000,000 oo ka-dhaafitaan ayaa loo dejin doonaa sicir-bararka sannadkiiba, taasoo macnaheedu yahay 2014 sicir-bararka-ka-dhaafka ah waa $ 2,012,000. Marka labaad, heerarka canshuurta guryaha ee afarta kaalin ee ugu sarreeya ayaa kor u kacay boqolkiiba hal. Ugu dambeyntii, ganacsiyada qaarkood ee qoysku leeyahay ayaa hadda helaya canshuur celinta hantida ilaa $ 2,500,000.
- Dhaqdhaqaaq aan caadi aheyn, Minnesota waxay soo saartay canshuur hadiyadeed oo dawlad-goboleedku dhaqan galo 1-da Luulyo, 2013-kii. Taasina waxay keentay in Minnesota ay ku soo rogtay sharciyadiisa canshuurta hantida maguurtada ah marka loo eego kuwa aan deganayn Minnesota ee deggan. Sharciga cusubi waxaa ka mid ah hantida Minnesota oo lagu hayo qayb ka mid ah shirkadda S corporation, wada shaqeyn (oo ay ku jiraan xubin badan oo xubin ka ah shirkad canshuur ah), xubin ka mid ah jamac ama xubin la mid ah, ama kalsoonida hantida magangelyada . Hase yeeshe talaabo kale oo aan caadi ahayn, gudoomiyaha Gobolka Mark Dayton wuxuu saxiixay sharciyo 21-kii Maarso, kaas oo canshuur celinta canshuurta dawlad-goboleedka dib-u-dhigtay. Intaa waxaa dheer, in cashuurtii canshuurta gobolka ee gobolka laga soo celiyo ayaa dib u soo noqotay ilaa $ 1,200,000 dhammaan dhimashooyinkii 2014 iyo qiimaha canshuurta guryaha ayaa la cusbooneysiiyay si lacagta doolarka ah loo canshuuro 9% taasoo ah 16%. Canshuurta laga qaado canshuurta waxaa lagu kordhin doonaa $ 200,000 si loo gaaro $ 2,000,000 sannadka 2018. Sharciga cusub ayaa sidoo kale u oggolaanaya lammaaneyaasha isqaba inay isticmaalaan qorsheynta ABC Trust si ay u bixiyaan canshuurta canshuuraha oo dhan ilaa ay ka tagaan dhimashada lamaanaha labaad. Ugu dambeyn, sharcigu wuxuu canshuurayaa dulsaar la'aanta ku-meel-gaadhka ah ee ku-meel-gaadhka ah waxaa sidoo kale wax laga bedelay si looga saaro qaar ka mid ah shirkadaha ganacsi ee dadwaynaha ah, laakiin waxay weli khuseysaa shirkadaha canshuur ahaan loo wadaago ama shirkadaha S shirkadaha leh ganacsi si hufan loogu haysto, beerta, ama cabsi.
- Bishii Maajo 2013, Indiana waxay burisay canshuurtii hantidii gobolka ee dib u celin ahaaneed illaa Janaayo 1, 2013.
- Bishii Abriil 1, 2014, New York ayaa isbeddel weyn ku sameeyay sharciyadiisa canshuurta hantideeda iyada oo kor u qaadaysa ka-dhaafidda dawladda gobolka ilaa $ 2,062,500. Ka dhaafiddu waxay sii wadi doontaa in ay sii kordhiso sannadkiiba ilaa ay ka buuxiso canshuur celinta canshuurta hantida federaalka ee 2019.
- May 15, 2014, Guddoomiyaha Maryland Martin O'Malley waxay saxiixeen HB 739, Canshuurta Kirada ee Maryland - Unified Credit. Sharcigaan cusubi wuxuu dib u cadeeyaa kadibna dib u soo celiyaa cashuurta hantida Maryland sida cashuur bixinta gobolka gobolka wuxuu kordhin doonaa bilowga sanadka 2015 illaa inta u dhiganta canshuurta miisaaniyada federaalka ee 2019. Intaas waxaa dheer, laga bilaabo sannadka 2019, canshuurta canshuurta guryaha ee Maryland waxay noqoneysaa mid la gaari karo Lamaane isqaba. Tixraac Isbedelka Canshuurta Kirada Maryland ee ku Saabsan Saameynta 2015-ka wixii macluumaad dheeraad ah ee ku saabsan isbedeladan.
- Bishii Juun 2014, Jasiiradda Rhode waxay kor u qaadday canshuurta canshuurta hantida laga soo bilaabo $ 921,655 ilaa $ 1,500,000 dhimashada dhacdooyinkii dhacay ama ka dib Jeenawari 1, 2015. Ka-dhaafitaanka ayaa markaa laga dhigi doonaa sicir-bararka sannadkiiba.
Furaha:
* Sidoo kale waxay ururisaa canshuurta hadiyadaha gobolka
** Waxaa lagu soo wargeliyaa "canshuurta dhaxalka" ee qawaaniinta gobolka, laakiin dhab ahaantii canshuurta guryaha
*** Ka-cafinta waxaa lagu hagaajinayaa sicir-bararka sannadkiiba
**** Ka-dhaafitaanku waa $ 1,000,000 ka horaysa Abriil 1, 2014, iyo $ 2,062,500 waxtarnimada Abriil 1, 2014
2014 Canshuurta Dawlada Canshuurta Dawlada iyo Miisaaniyadda
| Gobolka | Nooca Canshuurta Jirta | 2014 Ka-cafis | 2014 Heerka Canshuurta Guud |
| * Connecticut | Cashuurta Guryaha | $ 2,000,000 | 12% |
| *** Delaware | Cashuurta Guryaha | $ 5,340,000 | 16% |
| Degmada Columbia | Cashuurta Guryaha | $ 1,000,000 | 16% |
| *** Hawaii | Cashuurta Guryaha | $ 5,340,000 | 16% |
| Illinois | Cashuurta Guryaha | $ 4,000,000 | 16% |
| Iowa | Canshuurta hantida | $ 25,000 | 15% |
| Kentucky | Canshuurta hantida | Ilaa $ 1,000 | 16% |
| Maine | Cashuurta Guryaha | $ 2,000,000 | 12% |
| Maryland | Canshuurta Kirada , Canshuurta hantida | $ 1,000,000, $ 0 | 16%, 10% |
| Massachusetts | Cashuurta Guryaha | $ 1,000,000 | 16% |
| Minnesota | Cashuurta Guryaha | $ 1,200,000 | 16% |
| Nebraska | Canshuurta hantida | Ilaa $ 40,000 | 18% |
| New Jersey | Canshuurta Kirada , Canshuurta hantida | $ 675,000, Ilaa $ 25,000 | 16%, 16% |
| New York | Cashuurta Guryaha | **** $ 1,000,000 ama $ 2,062,500 | 16% |
| Oregon | Cashuurta Guryaha | $ 1,000,000 | 16% |
| Pennsylvania | Canshuurta hantida | $ 3,500 | 15% |
| *** Rhode Island | Cashuurta Guryaha | $ 921,655 | 16% |
| ** Tennessee | Cashuurta Guryaha | $ 2,000,000 | 9.5% |
| Vermont | Cashuurta Guryaha | $ 2,750,000 | 16% |
| *** Washington | Cashuurta Guryaha | $ 2,012,000 | 20% |