开办企业需要大量的计划，但是您准备得越充分，成功的可能性就越大。企业家需要关注的最重要的事情之一是涉及新的税收责任。如果你’我很快就会在这里开张新业务’看一下您需要采取哪些步骤来确保自己’付钱给山姆大叔。
选择业务结构
The first thing 您 have to decide is what type of business 您’重新运行。有几种不同的 结构 to choose from and the one 您 pick determines how 您 report and file 您r 税收. If 您’re operating as a 独资, for example, 您’d使用1040表格并提交附表C 公司 use Form 1120. Each type of business also has different implications when it comes to 您r personal liability, which makes it vital that 您 choose the right one.
知道你会欠什么税
The type of business 您 set up also determines what 税收 您’ll have to pay. With the exception of partnerships, every business entity has to file an annual income tax return. If 您r business isn’t set up to pay 您r income tax due through withholding, 您 may have to plan for 估计税款, which are due quarterly. Failure to make 您r estimated payments can result in a penalty at the end of the year so 您 need to be clear on whether 您’re required to pay.
拥有一个或多个员工的企业主还应缴纳就业税，其中包括社会保障税和医疗保险税以及联邦失业税。当你为自己工作时，你’re required to pay 自雇税, which covers 您r Social Security and Medicare obligations. As of 2014, the 自雇税 rate is 15.3% and there’s适用于高收入者的额外0.9％联邦医疗保险附加税。
正式化
Unless 您’re planning on setting 您r business up as a 独资 您’我必须申请联邦 雇主识别号 or EIN. This is a nine-digit number that the IRS uses to identify 您r business for tax purposes. Setting one up doesn’t cost anything and 您 can either do it online or print out the appropriate 形成 and mail or fax it in. Depending on where 您’re starting 您r business, 您 may also need to obtain a separate state identification number.
确定会计方法
The next step is to decide how 您’ll keep track of 您r income and expenses. The IRS requires business owners to use a consistent 会计系统，最常见的是现金和应计方式。如果你’重新使用现金方式，您’会报告您当年的收入’收到并扣除您当年的支出’偿还。使用应计制，您可以报告当年的收入’当他们赚取并扣除开支时’重新发生。国税局没有’对于企业主在何时可以选择哪种方法没有任何设定的规则’重新开始，但是一旦您更改会计系统，就必须获得批准’re established.
勤于记录保存
There are a number of credits and deductions business owners can claim at the end of the year but 您 must have 准确的记录 支持您的主张。你的一些事情’您需要跟上所有可能产生的启动费用，与车辆或商业设备相关的折旧，家庭办公费用，差旅费用，用品和广告。国税局有具体规定 指导方针 about what kinds of documents 您 need to hang on to so 您’ll want to make sure 您’ve covered 您r bases in case 您’曾经是审核的目标。
将您的经营理念转变为现实绝非易事，’容易感到不知所措，尤其是当您’重新尝试浏览税法。弄清楚什么’启动前期望可以帮助您避免以后可能发生的代价高昂的错误。
