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发帖数: 341 | 1 【 以下文字转载自 TAX 讨论区 】
发信人: xiaoqi1983 (45度的纯洁眼神), 信区: TAX
标 题: S-corp 在纽约的问题
发信站: BBS 未名空间站 (Sat Jun 18 11:13:50 2011, 美东)
在nyc.gov 上看到如下内容：
New York City does not recognize federal or New York State "S Corporation"
elections. S Corporations are subject to this tax. Furthermore, beginning
in 1996, an association or publicly traded partnership that is taxable as a
corporation for federal income tax purposes is treated as a corporation for
the purpose of this tax.
这是wikipedia上的
In New York City, S corporations are subject to the full corporate income
tax at a 8.85% rate. However if the S corporation can demonstrate that a
portion of its business was done outside the city, that portion will not be
subject to the additional tax.
意思就是在纽约州成立的s-corp还要交公司税？？ 这样的话在纽约的s-corp跟c-corp
没啥区别啊 |
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