作为企业主，您需要在雷达上保留大量税款。您可能需要缴纳的一项税是特许税。但是，什么是特许经营税？获取有关此类税款以及您的业务是否负责的勺子。

What is franchise tax?

特许税，有时被称为特权税, is a tax certain business entities have to pay to conduct business and operate in specific states. States charge businesses franchise taxes for the privilege of incorporating or doing business in the state.

特许经营tax is different from a tax imposed on franchises. And, it is not the same as federal or state income taxes. Business owners must pay franchise taxes in addition to business income taxes.

Depending on where you do business, you may have to pay franchise taxes to multiple states. For example, you may need to pay franchise taxes in other states where you do business or own property (which we’ll get into later). A business entity typically has to pay the franchise tax in its “home” state.

If your state has franchise tax, you must pay it. Typically, businesses must pay franchise tax annually. Failure to pay privilege taxes to the state can result in a company becoming disqualified from doing business in the state and other penalties. Penalties can vary from state to state.

特许经营tax vs. income tax

同样，特权和所得税不一样。而且，有些州要求企业两项所得税和franchise tax.

While businesses are charged franchise tax for doing business in a state, income taxes are based on the company’s profits. And, all business entities pay some form of income tax, while not all companies have to pay business privilege tax.

Who pays franchise tax?

Many business entities, such as公司和有限责任公司（LLC），如果他们施加了特许经营税，则必须缴纳特许税。

Some entities may be exempt from paying and filing franchise taxes, such as:

• Nonprofits
• Some LLCs, sole proprietorships, and general partnerships
• Real estate mortgage investment conduits (REMICs) and certain real estate investment trusts (REITs)
• 某些授予者信托，托管和庄园
• A trust that is exempt under Internal Revenue Code Section 501(c)(9)

请与您运营的州联系，以了解您的企业或组织是否有特许税款免税。

特许经营tax rate

特许经营tax rates can vary based on the business and state the company operates in. The state franchise tax rate can vastly differ depending on the state’s tax rules.

每个州都有不同的标准，谁需要缴纳特许经营税以及如何计算税款。各州可以根据以下方式计算特许税

• 资产
• Net income
• Value of the company’s stock, shares of stock, capital stock, or authorized shares
• Gross receipts
• 应税资本
• Net worth

一些州甚至可能会向所有在其管辖区运营的企业（例如，每年250美元）的统一税率金额。

有关您的特权税率的更多信息，请与您的州联系。

有特许税的国家

同样，特许经营税率因州而异。许多州的特权税由州控制人办公室或税收部门（例如特许经营税务委员会）控制。

Any business that must register with a state, including corporations, partnerships, and LLCs, may be charged a franchise tax.

Only a handful of states charge business owners franchise tax. Here are the states that have franchise taxes:

• 阿拉巴马州
• Arkansas
• 加利福尼亚*
• Delaware
• Georgia
• Illinois
• Louisiana
• Mississippi
• 纽约
• North Carolina
• Oklahoma
• 田纳西州
• 德克萨斯州

*California’s franchise tax applies in certain situations. For more information, check out加利福尼亚的网站.

一些州近年来取消了其公司特许经营税。以下各州已经取消了税款：

• 堪萨斯州
• Missouri
• 宾夕法尼亚州
• 西弗吉尼亚

请记住，其他州也可能会效仿并摆脱其年度特许经营税。

特权税和联系

还记得企业如何可能在多个州缴纳特许经营税？好吧，Nexus在其中发挥了作用。但是，什么是Nexus？

Nexus在某个区域中具有重要的存在。就特权税而言，在一个或多个州拥有联系的企业可能需要向其开展业务的每个州征收特许经营税款。

• Sell goods or services in the state
• Have employees in the state
• Have a physical location in the state

根据某些因素，您可能还将有联系的销售税或在线销售。

Each state has different rules for what qualifies as nexus for franchise tax. If your business is registered in several states or does business in multiple states, you will likely have to pay franchise taxes in each of them. But, it’s best to check with each state to find out your franchise tax obligations.

如何缴纳特许经营税

Most businesses must register with the state they will be doing business in. If you’re starting a corporation, partnership, or LLC, you must register by filing an application with your state.

你注册后,你的国家(s)通常会notify you letting you know which taxes you must pay. You can also find out which taxes you’re responsible for by checking out the state’s website or contacting the state directly.

If your state requires you to make franchise tax payments, you generally must make payments to the state taxation department each year. The franchise tax payment process can vary from state to state.

同样，特权税款通常每年应归功于您开展业务的州或州。到期的日期可能会根据州而异。与您的州联系以找出您的特许经营税截止日期以及如何付款。

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This is not intended as legal advice; for more information, please点击这里。