Juggling different expenses comes with the job of being a small business owner. One cost you’re responsible for is your company’s taxes. There are several aspects of your business that the government enforces taxes on. To stay legally compliant, you must stay on top of your small business tax liability.
什么是纳税责任？
Tax liability is the amount of money you owe to tax authorities, such as your local, state, and federal governments (e.g., the IRS). When you have a tax liability, you have a legally binding debt to your creditor. Both individuals and businesses can have tax liabilities.
The government uses tax payments to fund social programs and administrative roles. For example, Social Security tax funds retirement and disability benefits.
Tax liabilities are current liabilities. Current liabilities are short-term debts you must pay within a year. Generally, you incur short-term liabilities from normal business operations. Report tax liabilities with other current debts on yoursmall business balance sheet。
不缴纳纳税责任可能会导致税收，税收留置权，罚款，利息甚至入狱时间。如果你can’t pay taxes由于金钱的限制，您也许可以制定付款安排。
您的小企业税责任是什么？
您的业务可以从许多应税活动中征收税收负债。应税事件是一项造成纳税责任的交易，例如赚取纳税收入，销售和发行工资单。
政府决定哪些事件应纳税。当您的业务发生应税事件时，您必须支付适当的税务机关。您的纳税责任金额取决于事件。通常，您可以计算税收责任，占总应税事件的百分比。
You may have additional tax liabilities other than the ones listed here, such as franchise or消费税。但是，这是许多小型企业主遇到的一些最常见的税收负债。
Earned income tax liability
Working individuals are generally required to pay federal income tax, and possibly state and当地所得税, on their earnings.
Employers withhold income tax liabilities from employee wages. But when you are a small business owner, you won’t receive wages (unless you’re incorporated). And when you don’t receive wages, you do not have income taxes withheld from your earnings.
除非您是C公司，否则您所赚取的所得税责任也可能包括企业收入中的税款。您也可以通过制造赚取的所得税负债预估税全年付款。
Business tax liability
您的业务必须支付其利润税。但是，如果您将业务作为独资，合伙企业，S公司或有限责任公司（不征税为公司），那么您会喜欢通过税收。通过税收意味着业务税通过您的业务并将其转移到您身上，这就是为什么您将业务所得税责任作为您的个人所得税申报表中的收入。
如果您像C公司一样构建业务，那么您的公司将成为一个独立的法律实体。作为一个独立的法律实体，您的公司欠业务利润税。公司税是您个人收入所支付的税款的补充。
您的C公司必须支付联邦公司所得税税率21％。而且，您的公司也可能缴纳州公司税。
自营税责任
Working individuals must pay Social Security and Medicare taxes on their earnings. For employees, these taxes are withheld from their wages in the form offica税，是雇主和雇员税。自雇人士以自雇税的形式缴纳这些税。
As a small business owner, you have a self-employment tax liability unless your business is incorporated. Self-employment tax essentially covers both the employer and employee portions of Social Security and Medicare taxes.
您的自雇税责任是净收益的15.3％。像赚取的所得税一样，您可以通过估计的税款来缴纳自雇税。
工资税责任
如果您有员工，则负责预扣，备案和汇报payroll taxes。And, you must pay employer taxes. The money you withhold from employees, as well as the money you spend as the employer, make up your payroll tax liability.
你必须停止联邦所得税、州和罗cal income taxes (if applicable), and FICA tax from employee wages.
As the employer, you are required to contribute a matching amount for FICA tax for each employee. You are also required to pay federal and state失业税。
共同收入，失业和FICA税构成了您的工资税责任。您必须根据您的存款时间表将这些税款存入国税局。
营业税责任
When you sell goods to customers, you must tack on a sales tax. After collecting the sales tax from your customers, you have a sales tax liability. You must remit the sales tax to your state or local government.
Sales tax is a percentage of a customer’s total bill. The sales tax rate differs based on where your business has a physical presence.
Capital gains tax liability
You may have a资产增值税liability if you sell an investment or another type of asset for a profit. Capital gain taxes are taxes you pay on the gain. Your gain is the difference between what you purchased the asset for minus what you sold it for.
Property tax liability
您的企业是否拥有房地产（例如，建筑物，土地等）？如果是这样，您有财产税责任。财产税是财产所有人向其地方政府支付的税款。
财产税率差异很大。您的税收负债基于财产的价值。通常，您的地方政府每年将重新评估您的税率。将您的税率乘以财产的市场价值，以计算您的财产税责任。
税收负债和税收减免
您的税收负债可能会加起来。为了应对高昂的税收成本，国税局使您可以要求对某些事情征收税收减免。税收减少税收责任，通常会导致您的税收减少。
You can claim aself-employment tax deductionthat lets you deduct the employer-equivalent portion of your self-employment tax when figuring out your adjusted gross income.
Other common tax deductions for small businesses include interest on a business loan, retirement plan, car, home office, and health insurance premium tax deductions.
Tax liability and recordkeeping
Not paying attention to your tax liability can turn into a big deal. You need to know what your tax liability is. And, you must have the records to back it up. Records are necessary to determine your tax liability as well as act as proof if the IRS audits you.
收集并搁置正确的税款。例如，在每个薪水期内扣留雇员的工资税，并将扣留税放在单独的银行帐户中。
通过跟踪您的收入和收入来跟踪您的纳税责任accounting books for small business。保持最新税法，以便您知道您的纳税责任是多少。也将记录保留在您的记录中。
保持纳税责任到期日期。熟悉业务的税收存款时间表，并在日历中标记到期日期。
您需要有组织的会计记录来跟踪您的税收负债。爱国者的在线会计软件使管理书籍并组织记录变得容易。对免费试用感兴趣？立即获取！
This article has been updated from its original publication date of July 28, 2016.