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德拉瓦公司政府提高特許經營稅及年審費用

作者:Paul 來源:未知 日期:2014-6-19 12:40:19 人氣: 標簽:

美國德拉瓦州(特拉華州)以其寬松的營商環境,靈活的稅務體系,吸引著眾多投資者在此設立公司,德拉瓦作為美國的“離岸州”是大多數開拓美國市場的中國企業的首選。
德拉瓦公司的一大優勢就是低廉的特許經營稅,長期以來德拉瓦政府維持統一的稅費不變,即Corporation75美元,LLC250美元。
但是上述稅費將在2014年7月發生改變。德拉瓦州務卿對《德拉瓦法典》進行修訂,該法案自2014年1月1日起生效,自2014年7月1日起,對2014年及此后的稅務年度將提高有限責任公司稅和公司特許經營稅,具體如下:
1、對于LLC特許經營稅費將從250美元提高50美元至300美元。
2、對于Corporation特許經營稅費將從最低75美元起提高100美元至最低175美元
從而使得德拉瓦公司年審費用相應增加100美元(Corporation)和50美元(LLC)。

德拉瓦州務卿關于提高費用的原文如下:

HOUSE OF REPRESENTATIVES
147th GENERAL ASSEMBLY
HOUSE BILL NO. 265
AN ACT TO AMEND TITLE 6 AND TITLE 8 OF THE DELAWARECODE RELATINGTO VARIOUSFEES AND
TAXESCHARGED BY THE SECRETARYOF STATE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATEOF DELAWARE:
Section 1. Amend §15-1208(a), Title 6 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(a) Every partnership that has filed a statement of partnership existence shall pay an annual tax, for the use of the
State of Delaware, in the amount of~ $300.
Section 2. Amend §17-1109(a),Title 6 of the Delaware Code, by making deletioris as shown by strike through
and insertions as shown by underline as follows:
(a) Every domestic limited partnership and every foreign limited partnership registered to do business in the State
of Delaware shall pay an annual tax, for the use of the State of Delaware, in the amount of~ $300.
Section 3. Amend §18-1107(b),Title 6 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(b) Every domestic limited liability company and every foreign limited liability company registered to do
business in the State of Delaware shall pay an annual tax, for the use of the State of Delaware, in the amount of ~
$300.
Section 4. Amend § 503(a)(1), Title 8 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(1) Where the authorized capital stock does not exceed 5,000 shares,m$175; where the authorized capital
stock exceeds 5,000 shares, but is not more than 10,000 shares, ~ $250; and the further sum of$75 on each 10,000
shares or part thereof.
Section 5. Amend § 503(a)(2), Title 8 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(2) Seventy five One hundred and seventy-five dollars where the assumed no-par capital of the corporation,
found in the manner provided in this paragraph, does not exceed $500,000; ~ $250 where the assumed no-par capital
exceeds $500,000 but is not more than $1,000,000; and the further sum of$75 for each $1,000,000 or part thereof of such additional assumed no-par capital."
Section 6. Amend § 503(c), Title 8 of the Delaware Code, by making deletions as shown by strike through and
insertions as shown by underline as follows:
(c) In no case shall the tax on any corporation for a full taxable year, computed by paragraph (a)(1) of this section
be more than $180,000 nor less than ~ $175; or computed by paragraph (a)(2) of this section be more than $180,000 nor
less than $350.
Section 7. This Act shall be effective as of January 1,2014.
SYNOPSIS
This Act increases the annual tax assessed on partnerships, limited partnerships and limited liability companies on
file with the Secretary of State from $250 to $300 and increases the corporation franchise tax by $100 for those
corporations that file on the authorized shares method.

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