Because a corporation is a separate authorized entity from its house owners, the corporate itself is taxed on all income that it cannot deduct as enterprise expenses. Generally, taxable earnings consist of money kept in the firm to cover expenses or enlargement (called "retained earnings") and earnings which may be distributed to the house owners as dividends. Most techniques require that companies file an annual earnings tax return. Some methods require that taxpayers self assess tax on the tax return. Other methods present that the government should make an evaluation for tax to be due. Some systems require certification of tax returns in some method by accountants licensed to practice within the jurisdiction, usually the company's auditors. The construction of the types and the imbedded schedules range by kind of kind. Corporations, like other businesses, could also be eligible for varied tax credit which reduce federal, state or local revenue tax. The largest of those by dollar volume is the federal foreign tax credit score. This credit score is allowed to all taxpayers for income taxes paid to international countries. The credit is restricted to that part of federal income tax earlier than different credit generated by international supply taxable revenue. The credit score is intended to mitigate taxation of the identical income to the same taxpayer by two or more nations, and has been a characteristic of the U.S. system since 1918. The United States has in depth rules dealing with consolidated returns. One such rule requires matching of revenue and deductions on intercompany transactions throughout the group by use of "deferred intercompany transaction" rules. Some techniques present a mechanism whereby groups of related firms could obtain profit from losses, credit, or different objects of all members throughout the group. Mechanisms embrace combined or consolidated returns in addition to group relief . If after the incentives above have been utilized, the resulting tax due is over the minimum web tax due, then some other applicable tax credits shall be utilized as a lot as the quantity of the minimum internet tax due. Ring fence companies with taxable earnings under £300,000 will proceed to pay the current Corporation Tax rate of 19%. Some states allow or require a combined or consolidated return for U.S. members of a "unitary" group beneath common management and in associated companies. Certain transactions between group members is probably not acknowledged until the occurrence of occasions for different members. For example, if Company A sells items to sister Company B, the revenue on the sale is deferred until Company B uses or sells the goods.

ul> <li>The sale or disposal of assets such as land, property, gear, equipment and shares are included in your Corporation Tax liability.</li> <li>DividendsShareholders? of firms are subject to corporate or particular person revenue tax when company earnings are distributed.</li> <li>The United States taxes companies under the identical framework of tax regulation as people, with variations associated to the inherent natures of corporations and people or unincorporated entities.</li> <li>A tax on gross receipts, the business activity tax , was phased in from 2005 to 2008 while the company franchise tax (CFT, Ohio's company web earnings tax) was phased out.</li></ul> All present expenses required for the operation of the enterprise are absolutely tax-deductible. Investments and actual property purchased with the intent of producing income for the business are also deductible. If a corporation has more than $10 million in property, it must file on-line. Newly created corporations are taxed at a 15% tax fee for each the primary tax period in which they acquire a revenue and the next tax period. This tax price isn't applicable to equity companies (i.e. companies that do not keep on enterprise activity) or to newly created corporations which are part of a nationwide or worldwide group. Another means you can change up your tax legal responsibility is by choosing a enterprise structure that does not impose double taxation.

h2>Schedule M-3 For Large Enterprise & International (lb&i)</h2> Successful conclusion of CAP permits the IRS to attain an acceptable stage of assurance on the accuracy of the taxpayer’s filed tax return and to considerably shorten the length of the publish submitting examination. Schedule M-3 is utilized by certain firms and partnerships to reconcile monetary accounting web revenue and taxable earnings. Affected firms and partnerships are those with property of $10 million or extra that file Form 1120, 1120-PC, 1120-L, 1120S, or 1065. These embrace most formations and a few forms of mergers, acquisitions, and liquidations. Shareholders of a corporation are taxed on dividends distributed by the company. Corporations could additionally be topic to foreign revenue taxes, and may be granted a international tax credit score for such taxes. Shareholders of most companies usually are not taxed immediately on company income, however should pay tax on dividends paid by the corporation.

div style="text-align:center"> <iframe width="565" height="310" src="https://www.youtube.com/embed/JBtYSiqe71M" frameborder="0" alt=" <a href="https://kennedyaccounting.ca/">Corporations tax</a> " allowfullscreen></iframe></div> The company does not get a tax deduction when it distributes dividends to shareholders. Other kinds of business entities can even deduct the price of many fringe advantages as a business expense, but owners who receive these benefits will ordinarily be taxed on their value. Many methods require types or schedules supporting specific items on the primary form. For instance, the Canadian corporate return, Form T-2, an eight-page type, incorporates some element schedules however has nearly 50 further schedules that may be required. The tax price is decrease than the common fee, and there are adjustments for salaries and wages, interest and royalties, and depreciable property. You are responsible for making certain that you simply pay the appropriate quantity of tax, so you have to keep accuratecompany accountsand file a Company Tax Return by your deadline. While not referred to as an earnings tax, Texas imposes a franchise tax on the greater of a tax primarily based on capital or a graduated tax based on earnings. Implementing effective company tax methods requires following a few of these best practices.

h3>Paye And Corporate Tax Receipts From The Banking Sector: 2023</h3> Some state corporate tax returns have significant imbedded or hooked up schedules associated to options of the state's tax system that differ from the federal system. A tax deduction is allowed at the federal, state and native levels for curiosity expense incurred by a company in finishing up its business activities. The classification of instruments as debt on which curiosity is deductible or as fairness with respect to which distributions are not deductible is extremely complicated and based on court-developed law. The courts have considered 26 elements in deciding whether or not an instrument is debt or equity, and no single issue predominates. The prime corporate tax fee in the U.S. fell from a high of 53% in 1942 to a most of 38% in 1993, which remained in impact until 2018, although firms within the prime bracket have been taxed at a rate of 35% between 1993 and 2017. Such adjustments might apply in both a global and a home context. Most jurisdictions enable interperiod allocation or deduction of losses in some manner for firms, even the place such deduction isn't allowed for people. A few jurisdictions enable losses to be deducted by revising or amending prior year taxable earnings. Some jurisdictions impose time limitations as to when loss deductions may be utilized. Corporate tax rates range widely by nation, main some companies to defend earnings within offshore subsidiaries or to redomicile within international locations with decrease tax rates. Many countries impose a branch income tax on international corporations to stop the advantage the absence of dividend withholding tax would in any other case present to overseas firms. This tax may be imposed at the time profits are earned by the branch or at the time they are remitted or deemed remitted outside the nation. The company earnings tax charges differ between US states and vary from 2.5% to eleven.5%. See Limited liability company, Partnership taxation, S company, Sole proprietorship. Company earnings topic to tax is commonly determined very like taxable earnings for individual taxpayers. In some jurisdictions, rules for taxing corporations may differ considerably from rules for taxing people.

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Ap06pDMsVKQlxwiX/NgqbXbVa?+kkbCOmdwBw3UqQmKpUpvF8rLSapZL6pimzrake0KKWDoUwFFK1ApSoCxUNN77QuZjVSizPBrUa80pthqr4SbLK3rNuLC29TaD6+M2T5kwp8QlYoTHD87VfrWns?+2mjJZmi4kpcCZ1hQsb+MAFSrD1PmY2hDU4pt5ctPPtgmpcVYKTWNo6uPfPz?+giKyh4fGKXVK5UanXqVKUQIXOu1JD0mWgsXTZLzaSq?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?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?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?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?+kno1FYcepmDqZUVpV/mp1xaVJOoA60Nke8nT6Ewnr+k6X9QrrcjlrTZzllpLqWaqpPKK9rKCkBXXoQCDb0jn1+r2ds3CXPvu0bQtqtRp6ti2eGMxF4rq5pU/ISQbE1UZZAaVzdRlZp5i6v1CQzqsRbxEBV0+LnpmYCZ6eRKO4elJRh5ll5bjosGi4mYUJde1ucj2cFSb7cwbbAmn8x9KPN051pyeykpbDEw7yUrRVypWqxUbjRfTYE3Hf4w4Kf8ASS/WlFNSlcs5SY1EqSlucXoVYgBVyjc33t2AJ8oTq9cs5NODaT+T5G7eg6Skqy1N8fItTScc82m4jnjSKexMUSVfdShCtPM5ZcBSra4BLYv5E2sbXKXS8zQ8/U0NUyjpfp8qJnWXg1zx/CgpRXuEp?/gwuq6gOYb+7vTSe+k7zmafDdM4c6BPrW4pHJYrzyn0p1WC1pDFtJ2uQSBfcjaJso?/GXiF+lSs1WcuKUxUSyDMMS9QU6204QNSEqKASAdr2APWOvaVo1qb0+r5itzHXUU6T0r25JdczRebKmmcPyL8o3LImppCbpdbSpDl18oatelaE3APuFSgTpAVtfzEl5WamZdymUVQlJ8yKilxIWhIUUhZTuUpKilOrex1XGkFUR1llxZ1HH1EnKyvAMtIJlqnN09tCpkkrQy4UBdwm29j06WI84eKc8pwj/wCSkmLm?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?/moiNpKQCkFN/IK3i0cLZhnAltSaCpxxQIUVbkd4Y+diEpywxQlIt?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?+ZM6jmsNYHPSJ9bEi3LVFiXccY3S3MsHUny0WHS/rEuZW514SwdhKpYQrOGqotNc1ImFy?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?/wDsURRr6xqSjdU88b+ayYyJ6cHSaeH9MxyX0XqPi8mQ7u0f+ii9KeIbFajtiGn3P/FIhFxZmZV8bS7clV6tKOIZVzEadKPFYjt8YpcJmaKrmYc3N/eMbPa5oCyJp0X/AJRjGr8P39xB06l5JxfKZMLy1py1Rpbos1jrN6dyyouHxSZSnVL21t1DnOeUAhTYRsNJ39/vDbZ4xcXNAGXoNFAtsC86R/aiCX1uzSUomHnHEpuUhatQSTa5F+nQfYIwlljqWW/6oju9MsXYWsbdyzjyI3FRV6jqYwT3/jlY4UbCh0D+kXT9+qML4yMfAWap2HxfqNLx/wDeRA4Yl1D+JR/VEeky0sDqDCL/AM0Q8oP3McRJz/xwcwve+q8Ni/csPb/9ZaML4w8xSnSZPDqR/JYcFv8ArIhLltKSEqQ1by0iMliXtfkt?/wBQRfS1wGIk0K4wcxSLBvDw8vzC/wDXhExRxMY5xXQp/D9TXRvZqiwuWe5TCgooWLGxKjvEZJYYtfktj4Np/CAsyx/zLd/PSOn2RZueMNgtPhG6jVCUlJJ1XtTduaCdKhcC1v2xKOG+KTG+FqLJ4epX1IqUkGQw0p1tSnCkdLkLAiJjLSvisw2AoAEBAsbRrVKSpH8Q38kD8Iqm1wGE+Sbzxh5kJFtdA895dX+vGs8X+ZJ359BF+3sx/wBaIRMrLdpdo?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?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?/90aHMtJZpOr6ucHbvEucUCkmRgqt0/ay3Lf6MxliqSb7nLadJUbmxSQTEiqwSwwkj2J4H0JiNMUyr1GxeltWoNkI0BfZJFj94MTBqo8E5FAuNarX+6NiEoJuDe8aVpS4mx29YGzyjYKveJllbBk3qSIAB0jAIV1EZuYjOCTBTvHhfW0e1ExpemENDfdXlEp?+4bmFJEaHVoHhHveUZ1uP7hBQnvGQ2lG+28TnPAbmjlLWdSjYeUZ5aEH3QY2klPQxrUrfeJSKvI0miA2UkgEnvDznSRhgHVc2btt3+PaGOAbXEOx1thGHwqXmi88sougEEIHXp8bRo6Tm0/Y1p1FCEovyOIlj6sqrbKUG8nLrNxY37j4XhlVQgTUurTf084fgYR7FWAkA/5PllJP6u1z++GDW0hT0uCsAKTfUe0dFY+zzfzQm892OTNQLygypTASnWmx2iR8rnJVnH8m9NsreZZYWtaEJBKhbpvtbzvEYPtoaQ0pE024QpOyb?/AL4lPJ6VdrmPpaSCEjmsqbVtuUXTe3/gYSisQaRetnS0icMyZqSezLy5mG2A2wqnzSm0EABIUtsAW6RvzcoqMSqwxQHJwyntGILhwJ1FGmWWq4Hyj1mlLtyWYGXsg6htUyzJP61p/ntC323MKGLwfyswg0ohR+uJlR+Uqofvjyt/OcOsQlF8RX8zajFO3SZwY6yl+psusQ1dOI3Jp2Wpkw9ZTVi4Qg2BN4h7B8hLTNdaMw?/yEe1hlT99Km0n3vF6BRPWLRZjJSMsK+0o3Dkgtrf+UQn98Vaw0hX14t2actIpeXqbTYlSghJNhe+4UkfOPTXdzVrWE3KW+wrbWtK3qYprGdxSz7lpanU2Yo9Nry6pINvMol3g8HUkGxNrGw3228oRDh1LOWLddFPUOYrlomFSlrkqtfmX+VrW36Qs5/TWFZmjyjmEZKYlWluMJfZWk6UPDVq0kk3BjlqKm5PKaUZ9jaBeU2S/7K4hatybFwrKD0/VBjDpyxTf1GmyWeGmVlpbLUzjezj1ReLl?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?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?+sw5/8OLijAUgi4E2kW7lj4fy/WMDBsilzkoqbQX1sWDcjfe3MvbY7+hi2KHsT3ZFPDw/4/V0eop/9acH/uoweHXMZW4VRSDv/vpz/wCHFyPyOaR4vb5cgdSZdW3/AFkbRhMDpOytul?/Zlf68Rij7Fe5I+W4PhJh7zyG1YYleSlAWrQVG4B6ehhjptbcXh6TMo8nDbUw7MreRqRoQoiw8Pbbb98WprdjT32HC65/BaulKkkmUlvd7hI3/AGww6ykOzUujexR2ESBLyzSJKtNhtBCpKXUADbcgkn/byiP62S0/LLKTcIv1tfeG1/lp7eUYf6kcnPNtNNcsJKtWoXukDaJdyOqEnTcxpCam1KQl0GXbKU3/ADi7BIiH5mYS8pocopIUCSV3iV8n6RPVjHVOlZGXS8UTAddC1C7bYA/ObEX0kjb7oSi/Tk3l94njNRwuZy4O0aFIRT12J3uS6B8O0ecc4ho9DxZhepVyb5EqzPzutYSVWJZAGwue8IOJqfTcvswcFYer1Zlk+w0t5ftDqg0lSlTCiB4jt084b2dOIaJWqnhxqi1yQn1+3TDixLTSHdN9AF9J2+ceXv6dSXV3JL06V+g1bRU4xg/LJZx7mdgCtYJnKXScQtvzlQXLy7LAQsFRU+1fcgdBFeMATizjAP8Asjk83rSUS2vRzF+AWB9dvlHa/LNiq0RaLAzNZb1kA2NpxIBv0ULeW0b8n8NVqv1dqWoq2ZabXLvuhx7YBKUIvY2Njvsf3x26bdWxnF/L9Ua39tC0uIxpvZo3cRlbqtWmZf65pBpTqZtpIlNOnlJCSRbYX7m/rDVxRMypwPSpaUQlT6OWhYShjVdSSdtDil7m3vIST3hxcQTGMHKpSJHEk2zOz7ymeTyUgEtlKggEAC5F/vEPvBWXdIwDRGa7VpND1eIKlrcOoS5IFkI7A79Yzhcq0p4lu2Y0qDrvYVsncF40pmXEjMIoTKFshUyZVUxomXUq1EqKCmwPu2TqvbrbYHGAcrK3KY/qePq1TvZpd11TsrL89C1rK0KSrUATa2vYXveOL/DDWac0uUp8uFrVdAXe4Rcem0b2cz52TkkzE5PtpQSLharWI6QhWcWm1HefP4HSXT3H1KRKky3h6sS8xTKnR1qRNIWw4hSVtEpUkpUNSemxO94b9J4ecuqfKuTWG5KoyDymFS5mBMuPFIVa50rUR2HQCJYyUyW4jMzaW1iSj5fuyFHm/wA4zO1h32H2hJ/TbbX+dUg7ELKAlQIKSRDjxxkNxH5dOVDEs7l63VqHLp5q/qKYTOTCEpT4lFgAOK3/AFEqNiSYbtIztsVI7PngWqW9GpmlJrf5lDMZ4ZqOXGYrwxA603Jvt8yUnlGzTyUoUR8FX0gp9fURDuJK7LzEzKewrS4JVKrmxAKlEX228otnxLVPAGLclnZ96oy7FWkZlt?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?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?+lbllKOhSXyoDcADYA3FwYb8ziKoUqlUNumTjsiRLzBcUn9PU9YXPXogR4pT/siWFvvNqU2patSVbX5a9IHqTaNOInZSlpwhNpDbi0SK5l9stc1OpM6/pQtIINlJSm/TZQ+MVsYxdnKMucj3WJOVzFrwiSsiagvE2Jai5XgqquyEjqkXHRfkLKwCU+RKSq3kL2iSXKRP4kmXEe1NiTZushBJWQBuAO0Mzh1YbqNPxFV0JDKpufBQWpflhIAKihKbmwBXtvE7UyRap8uXmmXV8++tS1nc+ZHc+p3jjVKM5XUp7NfobWfoporozh?/ENNfempml8pt59Sm0vJUdKL+EE9OlotDwA8OWGs080Kxm5mTT25zDOXLbbrUtMoBlHaktBWCpPRXIbSFlJ6KW0d4auMW5ifoz8swwnxo3IF7DzJ+UWP4PJN+k/R2ZpzdMCHKk+vFLjywsp1OplQ2CTvayG0W8rCHKdJRqOXg1uazlRUF5eCB+IHiEzI4jcQzTsnjeuYcwgw?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?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?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?+y6nSttQURZQ7HYRO1BcBABQLAbRzLdZqTz7nVi9NNYOWrU9sSK5aURpKkntEo?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?+HKDJVuaobU0yZKam1SrbqX2S2VFxKFkWvf3T8o6FrBzoTS5FKzUasW+Btcf9OkP8ZSfqM1YAVk8w2v4AlBO3yiw/0TshTafibONFIlEsybslhd9opWFpWlf1mQQbnz6dor5mKn/GTxbiDMKty5pDsxUGUIlpRz2hsFTZLiNakpNtkHVYfDeJW4Wcc4zyLxdiQ4WwZTqtTsUy9MlXnJueXLGSEiZm2lKG1czV7T3KbaB1vtxLqpCV2sN5hHD9v6jFHOht+WI+Q9TrbHGlkrQqmlzlmYrTyCtYX4E0ebSNJBO252NiPIR0caGGZHBfGfL8QaVTjf5OVugTVUDepaXZJlmVLnhG9whJIt1I+ENl6uYmytz5wpmjh6gy1encHTM1ypKZmVSrT6JmTclyC4ErKdPO1e6b27XvEo46xDOZyT1RxfiShSkg?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?/mpqR1/raBf7lRMXGW8ScYeDM1yXVBSmlNEdAqXJH3Rwuclar3QkG/vMEJO32xvd0HSpE3Lne6bXBPw8XqY0keIB2ZQARcfnDvbc9T5GLErY51FpKeaCgqNki8ubD18/KPQekAQVNNakXvdsjc9e0ZcRLBIWVrsrp+cP4xkNJvbmuJt5uH8YCT5nTM2hlsFSQSe0Zp9XnQh5LakNpcUFX3JB9LxwVG50E+Ub6Ywl2XWSP0v3RVcjUniOReoeJ6lh+otVakJbE9Lr1tPPoDpSrsQD4duvS0SPRcUY2xtOJqeMsUVKqFO6G33jykm/6LYshNvQCI9wjQxXK/I0x17lJmphpgrI2TqUBf74mqakKXKV6bl6K0WpJh3koT2UpICVHy3IJhy0g5PJw+r3LpUGl5PUystsl3Yb9LRvwImf?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?/pf7Ib1OT9Jk8Qj6yVnnZdLqySi?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?+GZ9a0VanNIXMMqe8DatelnlFekK/Oqt2iEuI7js4jML8SGI6XgfG0zh7C+Dau7SKVhmTaQ3TRJy6i2G3WANLoUEm+q/veGwAsd5m3biV+z1xhX8b4qk2VYEdwzTlMNIo9O+r/Z3H2CSG3SNILpVc6Tva5AJJJLywpklj9nJ2ru1/BNdoanp9E3LTc/TXmGXAhuyQXFJAAOpwAnYExZfj3ouY+I+NPKGnZI08s4uThujzFAYlUpSiVebcccQQF+ANoCbkKGnSCCCNolvhSdx1J8QM1lXndxuU7MesYhlahTa1gFsTtTlkrTKrcUETCwJdhbYQSoNjTspHW1qxm1LUyzWxWjhDy?/w5jThv4i6pjDCslPVvCjFJFHmZhhBfpzjipkOFpRHhvoRe3Wwhm0TBcpINCaqLbKxfYlA27djb7onHglmi9w/wDFM0jlJMp9TspUvoQl6bACu1ha3z9IgSrYimcbZwYVycbSZD6/rshTJuYLejkpffQglHTsq4V08opUoLVnwN0rpwhp8jhFFqtSpU1M4IwDWsUus3QEUylLfQkjrqW0ggeu94gjMWjYh51NwlMUmdexPUZhydmqe3KL5zf6DLKWgNQI0vKta9lA94unxa53504AzhrmUmUGManlplplexJ06WlqJaWLlpdpbj7qkgKWVKcKUpJOs22uVGEHJvMnEuHeGbPHjvS+KhmnVcRy?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?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?+ZHS46E7+kQ09SZttZCkI+SwY2TyLJ5JcxHjvJ/KvMnB+OuFCbxwicw1MoqLk5i4Sut2abdCm0oal/CGykFKkqJ1AkXteJwxrnZwd5x5jS2adZ4eMfnNOozTZncKyFUaRQqtVCdIW6FJMwnUrTqQ2UaiN7kqUql8o/M0ioS0+yUpelXkPNlSEuJ1JUCLpUClQuOhBB7xa1P0nXEghJnGqfgFquFOn69RhaWE+Da2vXa2r1tb0iSSwXGFxJNZA/SE4HzIdobVScwrhWSlKxT2lhJAfbc5iGzvoWlLgIB9L7G8R3lVxP8ABFkJn?+rPPAOD80a/P1aanXZgVoSTaKM3MpWXDKobWS84VKDYLi02bUv3iYpBizFeI8cYjqGLsXVqbq9Zqr6pmdnpt0uOvuqO6lE/cOgAAFgLQkwAWsyC4qMDZQZY574Kn6VWJqezLck1UR1ppvlshlyYUTMXWCnZ5FgkK3BjbivPrI+rZNYHXh7LWoM5qYcrHt1QrrrmlhTaVrU3ylJd1ageUQkthIKDfUDvWjDdYkqXONuVGnMT0uHErW062lVwOvUQ58TVGhzzU1X8PUuXk5dQQkyzIshFzYXG37BD9vOCi1PfyYVIvVlFt87OJfhC4mhTa3nxSc0sNYpl5Zn25WC3JF2Qqyg2kJedbmSCh1IGjoSkCxKgAYjHJjiaygytmsyMnq1gfEOJ8i8wFNA06emmxV5JbIHKnEKRZrnggKNgkXQ30CbRVh95cw8p5xRKlm5JjxCU2pPbg2Swi5OFuJPhm4ZcLYsc4V8PY+q2O8WU12jjEmMPZWPqeTcI1pl25ZR1LNknUSDqQk7AWMR1LGfDc7wtU3BFPy5qrWb7NbVNTmI1rBl3JIlX5sHmX93QkI5YsUlWokm8JQRUkt9mlxE8N2ffD/gihZlUfH9KzLy6w2uhUp2jiUXSp4pSkNLmC4rmJSSgEhCbi5FztZjZ18QOEcyOGfJHJmjU6ps1jLZuqoqb8w2gS7/tLqFo5RCyo2CTfUlPzivUEAFhMScQGEaxwRYV4bJanVROI6FjZ7EkxMqbR7IqXWzMthCVatZXd5P6IFgd4r2bXNoIIACFvDk?+qVTMsBRAcSF/NN7f2jCJHVT1BL1lAkKBTt3BG4iU9LyQz6eMO1Gk4Tbm6cwgTjFNYSAgbpUQkE27lKbmFPL9+dxDSHjiGXE6006lbKpgDUtVjc?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?+/xG1a1HRdaO6RRuxj3ve9zFzcVZXUhmTMxR8EYcll8tS0ralmiklJuOqeikm?/TbYQ2sPU2issvq/JimS62VJ1lIS4LqV/KG246Dzi9W+7XMXg5le7VFZxkqtGCDFipqvyMtNPImMKUZKg6oJUw2dwD1Ow3jw3Xpd9d2KRIov35ar/tEbxquSzgvGtKSUlEr43LPuboYcV8EkxvRSam4Lt06aUPMNK/CLM04sTOlxbJDaU+KzShp?+dzC5LUSSqymUyEwttpRKXd7kntYHr8IvrwstFJXLX/aVNFEqxNhS5sqPQclVz90c70pMMKKHpd1tQNiFoIIPzizL+MazheoyjoS3NMByzzTzYOtF90hXVNxcfdCrn?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?/wCmV+MccESTg70YgrrSChqszyEqFiEzKwD98ZRiKvNiyK3Pp3vtMr/GE+CDkjCO52uVd5Ol2qTax5KfUf3x6VX60uVVJqq86WVAAt+0L0kA3sRe3UA/KE+CBbcAkkEEEEBIQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEABBBBAAQQQQAEEEEAB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width="303px" alt="paid"> We can work with you to calculate any chargeable gains from your assets, which are based mostly on their market value. If you made a loss following the sale or disposal of an asset, this can be utilized to reduce your overall chargeable gains for the relevant monetary yr. The Corporation Tax cost and primary price for Financial Year 2021 was set by part 6 of Finance Act 2020. You can check the dates of your accounting period in your monetary statements, or on the federal government's web site. Discover everything you have to find out about corporation tax in our useful guide under.

Some take longer than others, so be positive to permit enough time if the deadline is close to. If a corporation makes a distribution in a non-cash type, it must pay tax on any acquire in value of the property distributed. The Michigan Business Tax applies to integrated and unincorporated businesses, and is predicated on alternative measure of income that could not relate to web income. When it comes to understanding more about what company tax is and its significance for your corporation, it is important to know what are its key elements. The tax 12 months needn't conform to the monetary reporting yr, and want not coincide with the calendar 12 months, offered books are saved for the chosen tax 12 months. Corporations might change their tax 12 months, which may require Internal Revenue Service consent. Most state revenue taxes are decided on the identical tax year because the federal tax 12 months. Some types of firms (S corporations, mutual funds, etc.) usually are not taxed on the company level, and their shareholders are taxed on the company's revenue as it is recognized. Corporations which aren't S Corporations are often known as C companies. The Internal Revenue Service is taking steps to enhance tax compliance by firms and their government workers.


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Last-modified: 2023-10-12 (木) 23:25:15 (209d)