GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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13:07 Apr 15, 2012 |
English to Russian translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Angela Greenfield United States Local time: 17:35 | ||||||
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выбор формы налогообложения Explanation: В 1996 году IRS приняла так называемые "Check-the-Box Regulations", согласно которым корпорации могут выбирать форму налогообложения. Reference: http://www.pmstax.com/part/bull9612.shtml Reference: http://en.wikipedia.org/wiki/Corporate_tax_in_the_United_Sta... |
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"корпорация по заявлению" Explanation: Т.е., компания получила статус копорации не по умолчанию, а после заполнения и подачи формы 8832 на получение статуса корпорации |
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корпорация в соответствии с положением 7701 Федеральной налоговой службы США Explanation: Tatevik, здесь речь идет о положении IRS, вступившем в силу 1 января 1997 г., в соответствии с которым любой бизнес, официально не зарегистрированный как корпорация, может избрать (по желанию и при условии подачи формы 8832) платить федеральные налоги по одной из двух схем: а) как корпорация, т.е. налогом облагается юридическое лицо, и б) как товарищество (партнерство), т.е. налогом облагаются его члены. Я бы не переводила "check-the-box", т.к. русскоговорящий читатель здесь без бутылки не разберется и вам придется давать разъяснения и сноски. Вот разъяснения: CLASSIFICATION RULES An eligible entity with at least two members can elect to be classified as a partnership or as a corporation for federal tax purposes. An eligible entity with a single owner can elect to be classified as a corporation or can be disregarded as an entity separate from its owner under regulations section 301.7701-3(a). If the entity is disregarded, it is treated as a sole proprietorship if it is owned by an individual; if it is owned by a corporation, it is treated as a branch or division. Under default rules, unless the entity elects otherwise, a domestic eligible entity is classified as a partnership if it has at least two members; if it has a single owner, it is disregarded. Accordingly, a domestic general partnership, a limited partnership or a limited liability company (LLC) is classified as a partnership for federal tax purposes if an election is not filed. A foreign entity is classified as a corporation if all members have limited liability. If it has a single owner, it is disregarded if the owner does not have limited liability (regulations section 301.7701-3[b]). An eligible entity that wants to elect out of its default classification or change its classification can do so by filing Form 8832, Entity Classification Election. If an eligible entity makes an election to change its classification (other than an existing entitys election to change its classification as of January 1, 1997), under regulations section 301.7701-3(c) the entity cannot change its classification again for five years. This limit applies only to changes by election. Accordingly, a new eligible entity that elects out of its default classification may change its classification by election at any time. In addition, an entity generally may change its classification if the entitys business is transferred to another entity. http://www.journalofaccountancy.com/Issues/1997/Dec/smbus.ht... Вот официальный сайт IRS со ссылкой на это положение: 4.61.5.1 (05-01-2006) Entity Classification This text contains background and guidelines for classifying a form of foreign business organization for U.S. tax purposes. Entity classification affects the extent of the U.S. taxing jurisdiction, including, in some cases, whether the entity is subject to U.S. tax in any event. A U.S. corporation pays U.S. tax on its worldwide income while a foreign corporation generally pays U.S. tax only on its income effectively connected with a U.S. trade or business (or, in the case of a corporation entitled to applicable treaty benefits, on income attributable to a permanent establishment in the United States or otherwise subject to U.S. tax under the treaty). The entity classification regulations under IRC section 7701 are generally effective January 1, 1997, (hereafter referred to as the check-the-box regulations). The check-the-box regulations allow certain business entities to choose their classification for Federal tax purposes under an elective regime. "Per Se" corporations are statutory corporations and are not allowed to choose their classification. " Per Se" corporations are defined in Reg. 301.7701-2(b) and a list is provided in Reg. 301.7701-2(b)(8). http://www.irs.gov/irm/part4/irm_04-061-005.html -------------------------------------------------- Note added at 2 days3 hrs (2012-04-17 16:33:23 GMT) Post-grading -------------------------------------------------- Рада была помочь! |
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