税 planning is the process of looking at various tax options to determine when, 是否, 以及如何进行商业和个人交易以减少或消除纳税义务.
Many small business owners ignore tax planning. 他们甚至不考虑他们的税，直到时间会见他们的会计师, but tax planning is an ongoing process, and good tax advice is a valuable commodity. 每月回顾一下你的收入和支出，每季度与你的注册会计师或税务顾问会面，分析一下你如何才能充分利用这些规定，这对你是有益的, 学分, and deductions that are legally available to you.
Although tax avoidance planning is legal, tax evasion - reducing the amount of tax owed through deceit, 欺诈, or concealment - is not. 通常，将逃税与避税区分开来的是国税局发现企业主有欺诈意图. 以下是美国国税局审查员通常关注的四个方面，以指出可能的欺诈行为:
- 未报告大量收入，如股东未报告股息或店主未报告部分日常营业收入.
- Claims for fictitious or improper deductions on a return, 比如销售代表虚报差旅费用，或者纳税人在没有核实的情况下声称慈善捐款得到了大笔扣除.
- 会计上的不规范，如企业没有保留足够的记录，或公司申报表上报告的金额与其财务报表上报告的金额不一致.
- Improper allocation of 收入 to a related taxpayer in a lower tax bracket, 例如，公司向控股股东的子女进行分配.
税 Planning Strategies
Countless tax planning strategies are available to small business owners. 一些税收策略针对业主的个人税收情况，一些针对企业本身. Regardless of how simple or how complex a tax strategy is; however, 它将以构建税收战略为基础，以实现以下一个或多个经常重叠的目标:
- Reducing the amount of taxable 收入
- 降低你的税率
- Controlling the time when the tax must be paid
- Claiming any available tax 学分 and deductions
- Controlling the effects of the Alternative Minimum 税
- Avoiding the most common tax planning mistakes
有效规划, you'll need to estimate your personal and business 收入 for the next few years. 许多税收规划策略会在一个收入水平上节省税款，但在其他收入水平上产生更大的税收账单. 你会想要避免“正确”的税收计划因为错误的收入预测而变得“错误”. 一旦你知道了你的大致收入，你就可以进行下一步:估计你的纳税等级.
You should already be projecting your sales revenues, 收入, and cash flow for general business planning purposes. 你的估计越准确，你的税务规划成功的几率就越大.
Maximizing Business Expenses
商务用餐费用是合法的扣除，可以降低你的税单，节省你的钱, provided you follow certain guidelines. 必须在用餐前、用餐中或用餐后讨论业务，才有资格获得扣除. Furthermore, the surroundings must be conducive to a business discussion. 例如，一个小而安静的餐厅是举行商务晚宴的理想地点. 而夜店则不会.
Under the 税 Cuts and Jobs Act of 2017, 对于与经营贸易或企业有关的食品和饮料费用，纳税人的扣除额仍为50%. Employee meals while on business travel also remain deductible at 50 percent. For tax years 2018 through 2025, 50%的扣除额扩大到包括为雇主方便而为雇员提供的餐费. Amounts after 2025 are not deductible, however.
Under the TCJA, the deduction for business entertainment expenses was eliminated. Meals still qualify at 50 percent (except for tax years 2021 and 2022), but costs must be listed separately.
Important Business Automobile Deductions
If you use your car for business, 比如去拜访客户，或者离开工作地点参加商务会议, 你可以对车辆的运营和维护费用进行一定的扣除. 你可以用标准里程率或实际费用来扣除汽车费用. The mileage reimbursement rate for 2023 is 65.5 cents per business mile.
如果你有两辆车，另一种增加扣除额的方法是将两辆车都包括在你的扣除额中. This deduction works because business miles driven is determined by business use. 要计算业务使用，请将驱动的业务里程除以驱动的总里程. This strategy can result in significant deductions. Whichever method you decide to use to take the deduction, always keep accurate records such as a mileage log and receipts.
Increase Your Bottom Line When You Work At 手机赌博软件
家庭办公室扣除额很可能是有史以来最难扣除额之一. Yet, there are so many tax advantages it becomes worth the navigational trouble. 这里有一些关于家庭办公室扣除的常见提示，可以使你在家庭办公室的纳税季节大大减少创伤.
比如在名片上醒目地显示你的家庭电话号码和地址, having business guests sign a guest log book when they visit your office, as well as deducting long-distance phone charges, keeping a time and work activity log, 保留收据, and paid invoices all help make a case for a home office. 保留这些收据使得在今年晚些时候确定扣除额的百分比要容易得多.
Section 179 expensing for tax year 2023 allows you to immediately deduct, rather than depreciate over time, $1,160,前2美元中的000美元,890,000 of qualifying equipment placed in service during the current tax year. Equipment can be new or used and includes certain software. All depreciable equipment in a home office meets the qualification. Indexed to inflation for tax years after 2018, 根据2017年的《手机赌博软件下载排行》，扣除额得到了加强，包括对非住宅合格房地产(如屋顶)的改善, 消防, 报警系统, 安全系统, 和加热, 通风, and air-conditioning systems.
2015纳税年度投入使用的合格资产(仅限新设备，不包括旧设备和软件)的“奖金折旧”, 2016, and through September 26, 2017, 是50%. Businesses with eligible property placed in service after September 27, 2017, 及在一月一日之前, 2023, are allowed to deduct 100 percent of the cost immediately. 奖金折旧将在4年内逐步降低，到2023年将降低80%, 2024年60%, 2025年达到40%, 2026年达到20%.
无论你是否有资格获得家庭办公室的扣除额，都可以进行一些扣除额. 考虑与税务专业人士会面，了解更多关于家庭办公扣除的信息.