Te Arotautanga Taake mō ngā Kaipakihi: Ngā Rautaki mō te Angitu
Hei kaipakihi, mā te whakahaere tika i ō herenga tāke ka nui te rerekētanga ki te hauora pūtea o tō pakihi. Ko te whakatere i roto i te arai o ngā ture me ngā whakaritenga tāke me whai rautaki, tirohanga matatau, me te mārama ki ngā tikanga arotau maha. Ka rukuhia e tēnei tuhinga ngā āhuatanga matua o te arotau tāke mō ngā kaipakihi, me te whakarato i ngā māramatanga mahi hei whakaiti i ngā nama tāke me te whakanui ake i te hua.
Te Mārama ki te Arotau Taake
Ko te arotau i te taake ko te whakamahere rautaki me te whakarite i ō pūtea hei whakaiti i ngā nama taake me te whai i ngā whakaritenga ture. Ehara i te mea ko te karo i ngā taake engari ko te whakarite kia whakamahia katoatia e koe ngā painga taake e wātea ana, ngā tangohanga, ngā whiwhinga, me ngā whakawāteatanga hei whakaiti i te nui o āu nama ki ngā mana whakahaere taake.
Kōwhiria te Hanganga Pakihi Tika
Ko tētahi o ngā mahi matua o te arotautanga taake ko te whiriwhiri i te hanganga pakihi tino tika. Tērā pea ka pāngia koe e te hanganga e whiriwhiria ana e koe e ngā pānga nui ki te taake:
– Te Pakihi Takitahi: Ko te āhua māmā rawa engari kāore e tuku i te tiakitanga nama whaiaro, ā, ka tākehia ngā hua hei moni whiwhi whaiaro.
– Te Hononga Mahi: Ka ripoatahia ngā hua ki ngā puka taake whaiaro, me ētahi ngāwari ki te wehewehe i ngā moni whiwhi.
– Kamupene Herenga Iti (LLC): Ka tukuna he tiakitanga herenga, ā, ka taea te tāke hei kaipupuri takitahi, hei hononga mahi, hei umanga rānei.
– Corporation (C-Corp me S-Corp): Ka tākehia takirua ngā C-Corp (ngā hua kamupene me ngā wehewehenga whaiaro), engari ka tukuna e S-Corp kia tukuna ngā hua ki ngā whakahokinga taake whaiaro a ngā kaipupuri hea.
Ko te whiriwhiri i te hanganga tika e whakawhirinaki ana ki te rahi o tō pakihi, ngā whāinga, me ngā taumata whiwhinga moni. Mā te kōrero ki tētahi kaitohutohu tāke ka āwhina i a koe ki te mārama ki ngā pānga o ia kōwhiringa me te whakatau whai whakaaro.
Whakanuia nga Tangohanga
Ko ngā tangohanga he whakapaunga ka taea e koe te tango mai i tō moni whiwhi taake, ka whakaiti i te nui o te moni whiwhi e pā ana ki te taake. He mea nui kia tautuhia me te kereme i ngā tangohanga katoa hei whakaiti i tō taumahatanga taake:
– Ngā Whakapaunga Pakihi: Ko ngā whakapaunga pakihi e taea te tango noa ko te reti tari, ngā taonga, ngā ratonga, ngā utu haere, me ngā utu pānuitanga.
– Te Tangohanga Tari Kāinga: Mena kei te whakahaere koe i tō pakihi mai i te kāinga, tera pea ka āhei koe ki te whiwhi i te tangohanga tari kāinga, e āhei ai koe ki te tango i tētahi wāhanga o ō whakapaunga e pā ana ki te kāinga.
– Ngā Whakapaunga Waka: Mena ka whakamahia e koe tō waka mō ngā mahi pakihi, ka taea e koe te tango i ngā whakapaunga e pā ana, tae atu ki ngā maero, te penehīni, me ngā whakatikatika.
He mea nui te pupuri i ngā tuhinga me ngā rīhiti tino tika hei tautoko i ēnei tangohanga ina hiahiatia he arotake.
Whakamahia ngā Whiwhinga Taake
Ka whakaiti tika ngā whiwhinga tāke i te nui o te tāke e tika ana kia utua e koe, ā, ka taea hoki te penapena nui. Me mōhio ngā kaipakihi ki ngā whiwhinga e whai ake nei:
– Whiwhinga Rangahau me te Whakawhanake (R&D): Mō ngā pakihi e whai wāhi ana ki ngā mahi rangahau me te whakawhanake, ka taea e tēnei whiwhinga te whakakore i tētahi wāhanga nui o ngā whakapaunga.
– Whiwhinga Taake Whai Wāhi Mahi (WOTC): Ka akiaki i ngā kaitukumahi ki te utu i ngā tāngata mai i ngā rōpū ūnga motuhake, pērā i ngā hōia tawhito, i ngā tāngata kore mahi rānei mō te wā roa.
– Ngā Whiwhinga Whai Hua Pūngao: Mō ngā pakihi e haumi ana ki ngā pūtake pūngao hou, ki ngā whare me ngā taputapu whai hua pūngao rānei.
He maha ngā paearu whakauru mō ngā whiwhinga taake, nō reira me rangahau hōhonu, me kōrero rānei ki tētahi tohunga taake.
Ngā Mahere Reti me ngā Pūkete Penapena
Mā te takoha ki ngā mahere reti, ehara i te mea ka mau tonu tō āpōpō pūtea, engari ka tukuna hoki he hua tāke tonu. Whakaarohia ēnei kōwhiringa:
– Ngā Mahere 401(k): Ka taea te tango i ngā takoha mai i te taake, ka whakaiti i te moni whiwhi taake. Ka taea hoki e ngā kaitukumahi te whai hua mai i ngā tangohanga taake mō ngā takoha taurite.
– SEP IRA (Penihana Kaimahi Māmā): He tino whai hua mō ngā tāngata takitahi e mahi ana i a rātou anō, mō ngā rangatira pakihi iti rānei, e āhei ana ki te tango i ngā takoha nui mai i te taake.
– Ngā Pūkete Penapena Hauora (HSA): Ka taea te tango i ngā takoha ki ngā HSA mai i te taake, ā, kāore he taake mō ngā tangohanga mō ngā whakapaunga hauora e tika ana.
He herenga takoha me ngā ture motuhake kei roto i ēnei mahere, nō reira he mea nui kia mārama ki ngā ture me te whakamahere kia rite.
Utu me ngā Wehenga
Mō ngā pakihi whakauru, inā koa ko ngā C-Corps me ngā S-Corps, mā te whakatau i te ranunga tino pai o ngā utu me ngā wehewehenga ka taea te whakapai ake i ngā putanga taake. Ka pāngia ngā utu e ngā taake utu, engari ka taea te taake i ngā wehewehenga i te reiti iti iho. Mā te kimi i te toenga tika ka taea te whakaiti i te nama taake whānui.
– Ngā Utu: He mea nui mō ngā rangatira e mahi kaha ana i roto i te pakihi, me te whakarite kia tutukihia ngā ture utu e tika ana.
– Ngā Huarahi Whakaputa: Ka taea te whakarato i ngā painga taake mā te whakaiti i ngā taake utu, engari ko te whakawhirinaki nui rawa ki ngā huarahi whakaputa ka arohia pea e ngā mana whakahaere taake.
Ko te whakamahere taake i tēnei wāhanga me whai whakaaro nui kia tutuki ai ngā aratohu a te IRS me te arotau anō hoki i ngā putanga taake.
Ngā Rautaki Whakahekenga Uara
Mā te whakahekenga uara ka taea e koe te tango i te utu o ngā haumitanga pakihi nui, pērā i ngā taputapu, i ngā whenua rānei, i roto i te wā. Mā te mārama me te whakamahi i ngā tikanga whakahekenga uara ka taea te whakanui ake i ngā penapena taake:
– Te Tangohanga Wāhanga 179: Ka āhei te whakapaunga tonu o ētahi rawa tae atu ki tētahi rohe kua whakaritea, ka tere ake ai ngā painga taake.
– Te Whakahekenga Uara Tāpiri: Ka āhei te whakapaunga i tētahi ōrau o ngā utu rawa i te tau i whakamahia ai, kāore he herenga whakapaunga.
– MACRS (Pūnaha Whakaora Utu Whakatere Kua Whakarerekētia): He huarahi roa ake, e tohatoha ana i ngā tangohanga puta noa i te roanga o te oranga whai hua o te rawa.
Ka tino pā te whakamahere rautaki mō te whakahekenga uara ki tō āhua taake, nō reira whakaarohia ngā mahere tipu me ngā mahere haumi ā meake nei.
Te Whakaroa i te Whiwhinga Moni me te Whakateretere i ngā Whakapaunga
He taputapu kaha te whakarite wā mō te arotau i te taake. Mā te whakaroa i te whiwhinga moni ki te tau taake e whai ake nei, me te whakateretere i ngā whakapaunga ki te tau o nāianei ka taea te whakaiti i te whiwhinga moni taake:
– Te Whakaroa i te Whiwhinga Moni: Te whakaroa i te whiwhinga moni tae noa ki te tau pūtea e whai ake nei mā te wā tuku nama, te whakaroa rānei i ngā pōnahi.
– Te Whakateretere i ngā Whakapaunga: Utua i mua ētahi whakapaunga, pēnei i te reti, ngā ratonga rānei, hei tāpiri i ngā tangohanga ki te tau o nāianei.
Ka tino whai hua tēnei rautaki ina matapaetia ngā huringa o ngā reiti taake, ngā piki me ngā heke nui rānei o ngā moni whiwhi.
Kia Mōhio, Rapua hoki he Tohutohu Ngaio
He uaua ngā ture tāke, ā, kei te whanake tonu. He mea nui te noho mōhio ki ngā huringa me te mārama ki ōna pānga ki tō pakihi. Mā te mahi tahi me te tohunga tāke i ia wā ka taea te whakarato tohutohu tonu, te whakarite kia tutukihia ngā whakaritenga, me te hura i ētahi atu whai wāhitanga whakapai ake.
Opaniraa
He tukanga maha ngā āhuatanga o te arotautanga taake mō ngā kaipakihi e hiahia ana ki te whakamahere tupato, te whakatau rautaki, me te mārama ki ngā ture taake. Mā te whiriwhiri i te hanganga pakihi tika, te whakanui ake i ngā tangohanga me ngā whiwhinga, te whakamahi i ngā mahere reti, me te whakatinana i ngā rautaki penapena taake i te wā tika, ka taea e ngā kaipakihi te whakaiti nui i ā rātou nama taake. Mā te mahi tahi me tētahi kaitohutohu taake mātau me te noho mōhio ki ngā huringa ture ka whakarei ake i tō kaha ki te arotau i ngā taake, ā, ka whai wāhi atu ki te angitu mō te wā roa me te hauora pūtea o tō pakihi.
