关怀法案:营业税条款

关怀法案:营业税条款

briefing by 大卫·卡普兰,CPA;  Ron Kuyath, CPA 和  吉尔•克拉克, CPA

冠状病毒援助、救济和经济安全法案

在周五, 3月27日, 2020, President Trump signed the “冠状病毒援助、救济和经济安全法案” (CARES Act) into law.  This law marks the single largest economic stimulus package in history 和 is intended to provide relief to the m任何 businesses 和 individuals impacted by COVID-19.

法律有许多不同的组成部分, including several significant changes to the tax law as well as additional guidance 和 clarity related to some of the provisions of the recently enacted Families First Coronavirus Response Act (FFCRA).  以下是影响企业的税法条款的摘要，以及与FFCRA相关的一些条款的概述.

我们将继续关注其他指南的发布情况，并在可用时在本页提供最新信息, 所以请经常回来看看.  此外，如果您有任何问题，请随时联系您的BRC税务顾问.

营业税规定

因COVID-19而关闭的雇主的员工保留信用

• 与最近通过的旨在帮助企业应对COVID-19影响的立法中的许多条款不同, 此信贷适用于任何规模的雇主(例如.e.，不受雇主规模/雇员人数等因素的限制.)，包括免税组织.
• 然而，这个信用是 不 可用于:
  1. 获得工资保障计划(PPP)贷款的雇主;
  2. 政府雇主，或
  3. 个体.

• 符合条件的雇主 将获得全额可退还的抵免，抵免其适用的就业税(雇主的社会保障税份额- 6.百分之二)等于百分之五十 合格的工资 按季度支付给每位员工.
• 每个员工在所有日历季度中可考虑的合格工资的最高金额为10美元,000, 因此，任何一名员工的合格工资最高抵免额为5美元,000.
• 该抵免仅适用于2020年3月12日之后和2021年1月1日之前支付的工资.
• 允许的抵免额在超过雇主的工资税义务的范围内是可退还的.
• 合资格雇主的定义是:
  1. 是否在2020日历年进行贸易或业务 和
  2. 在任何日历季度，由于政府限制贸易的命令，此类贸易或业务的运营全部或部分暂停, 因COVID-19出差或参加小组会议 or for a period beginning in 任何 calendar quarter in which the gross receipts of such employer are less than 50% of the gross receipts for the same calendar quarter in the prior year 和 结束 in the calendar quarter following the calendar quarter in which gross receipts exceed 80% of gross receipts for the same calendar quarter in the prior year. 在适用的2019年期间，必须为没有营业的雇主提供额外的指导.

 合资格工资的定义如下:

• 1. 对于在2019年拥有超过**100名全职雇员的雇主，雇主支付给雇员的工资为 不提供服务 由于上述合资格雇主所列的任何一种情况.
  2. 适用于2019年全职员工少于100人的雇主 和 由于政府命令，这些雇主不得不减少或停止运营-雇主在工作期间支付给雇员的工资 任何 减少/关闭期间的一段时间.
  3. 适用于2019年全职员工少于100人的雇主 和 such employer meets the requirements related to the 50% reduction in gross receipts (discussed fully above) – wages paid by the employer to an employee during the calendar quarter within the eligible period.

** Average number of full-time employees during 2019 (taking into account full-time equivalent rules under IRC 4980H) – must include “related employers” when making this determination.

• 合格工资包括雇主支付给这种合格工资的合格健康计划费用的费用.
• 合格工资不包括以下金额:
  1. 根据《十大赌博靠谱信誉的平台》(FFCRA)的“病假”和“家庭和医疗假”规定支付的工资
  2. 申请工作机会税收抵免(WOTC)的工资.
  3. 申请家庭和医疗假抵税额的工资.
  4. Wages paid to 任何one owning more than 50% of the stock of a corporation or more than 50% of the capital or profits of a partnership (after applying IRC 267 attribution rules).

• Employers can reduce the amount of their otherwise required federal employment tax deposit (including amounts withheld from employees for federal income taxes, 雇员和雇主的社会保障和医疗保险税的份额)根据这一规定的预期抵免金额.
• 如果预期的信贷超过其他要求的联邦就业税存款, 雇主可以要求预付他们超额的预期信用额度 IRS表格7200 (指令).
• 在提交表格941时，未存入和/或通过提前信贷请求收到的金额将被考虑在内.
• 雇主的工资扣减额必须与所要求的抵免额相等.
• 点击- - - - - - 国税局常见问题解答关于员工保留信用

 延迟支付雇主工资税

• 符合条件的雇主 may defer the payment of their (employer’s) portion of applicable payroll taxes (Social Security) otherwise due between the date the law is enacted 和 before January 1, 2021.
• 延期支付的金额如下:(a)在12月31日之前支付50%, 2021年和(b) 12月31日到期的50%, 2022.
• These provisions are not applicable to taxpayers that have debt forgiven related to the separate provisions of this law under section 7(a) of the Small Business Act.
• The law also provides relief to self-employed individuals by allowing those taxpayers the ability to defer 50% of the taxes imposed under IRC 1401(a) (Social Security) on self-employed income earned during the period beginning 3月27日, 2020年，12月31日结束, 2020年至上述雇主可选择的延期日期.

关于2020年慈善捐款限额的修改

• The taxable income limit on a corporation’s ability to deduct charitable contributions has been increased from 10% to 25% for qualifying contributions made during 2020.
• 要符合资格，捐款必须是 现金 在2020日历年度向符合条件的公共慈善机构捐款.
• 合格捐款是指向《十大赌博靠谱信誉的平台》第170(b)(1)(A)条所列组织提供的捐款。, 不包括对捐助者建议基金和509(a)(3)支助组织的捐款.
• 该法律还将2020年健康食品库存贡献的收入限制从15%提高到25%.
• Contributions made in excess of the allowable amounts will be carried over to the taxpayer’s subsequent tax year 和 will be subject to the limitations in place under the existing laws.

净经营亏损修改

• 在12月31日以后开始的纳税年度发生净经营亏损的纳税人, 2017年1月1日之前, 2021, 他们可在亏损的纳税年度之前的5个纳税年度将这些亏损转回. Taxpayer’s that do not wish to carryback losses generated in 2018 和/or 2019 must make an election to forego the carryback periods by the due date (including extensions) of their return for the first taxable year 结束 2020年3月27日之后.
• The law removes the 80% taxable income limitations 和 allows for taxpayers to fully offset their taxable income for tax years beginning before January 1, 2021.
• 对于在2017年开始至2018年结束的纳税年度内发生NOL的年终十大赌博靠谱信誉的平台, 法例提供技术修正，容许在两年时间内收回该类不反对通知书. 该法还规定了提交这些退税申请和相关选举的最后期限.

修改上一年十大赌博靠谱信誉的平台最低应纳税额抵免额

• The law allows corporations the ability to accelerate the receipt of 任何 remaining AMT credits still available that would otherwise have been credited in tax years 2020 和 2021. 这可以通过在十大赌博靠谱信誉的平台2019年的纳税申报表上全额申请这些抵免来实现.
• The law states that corporations may elect to file an application for a tentative refund to claim a refund of 任何 remaining amounts on their 2018 tax return.

修改商业利益限制

• 适用于2019年和2020年开始的纳税年度, taxpayers (see exception below for 2019 partnership returns) subject to the interest expense limitation rules will be allowed to deduct interest expense up to 50% of their adjusted taxable income (versus the previous 30% limitation), 加上以前法律规定的可扣除的任何其他金额.
• 从2020年开始的纳税年度, taxpayers may elect to use their 2019 adjusted taxable income amounts instead of their 2020 calculated amounts when determining their allowable 2020 interest deduction.
• 从2019年开始的纳税年度, 合伙企业仍然必须遵守30%的限制, however; unless a partner elects out, the partner shall be allowed to deduct 50% of 任何 “excess business interest expense” which they have been allocated on their first tax return beginning in the tax year 2020. 这是由于根据新的审计制度规则，合伙企业修改其报表的能力非常复杂和有限.

关于合格改进物业的技术修订

• This provision provides a technical correction related to an oversight made when the TCJA of 2017 was passed 和 carves out “qualified improvement property” 和 allows for this type of property to be depreciated over a 15-year period (versus 39 years).
• 这使纳税人能够对符合这一定义的财产进行100%的奖金折旧.
• 此更正具有追溯效力, meaning taxpayers that placed this type of property into service during their 2018 和/or 2019 tax years will have the ability to make corrections to how they have depreciated this type of property. Additional IRS guidance is needed to determine the proper method for making adjustments on tax returns that have already been filed using the now superseded rules.

 临时豁免用于生产洗手液的酒精的消费税

• 从明年1月1日起，该法律暂时豁免了在洗手液产品中使用的任何蒸馏酒，其使用方式与FDA的指导方针一致, 2020年和12月31日, 2020年免除其他适用的消费税.

劳动规定

《十大赌博靠谱信誉的平台》的这一部分对以前通过的一些立法进行了澄清, 以及对某些政府雇主的具体规定.  以下是本节适用于大多数纳税人的要点:

• 该法澄清，《十大赌博靠谱信誉的平台》下的《十大赌博靠谱信誉的平台》规定的工资限制适用 每一个 根据上述休假规定领取工资的员工.
• 现在，带薪休假包括在3月1日之前被雇主解雇的重新雇用的员工, 2020年，在被解雇前的60天内至少工作了30天，并被雇主重新雇用.
• 失业保险申请和救助应具有可及性，并以下列至少2种方式提供, 通过电话, 或在线.
• The law provides a waiver of the failure to make deposit penalty for payroll taxes if it was in anticipation of receiving the credit under the provisions of the recently enacted laws.

吉尔W. 克拉克 注册会计师税务质量保证总监

NC许可证#30742

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大卫·卡普兰 伙伴,注册会计师

David是BRC夏洛特办事处的税务合伙人. 他负责为不同的客户群提供税务合规和咨询服务. 他拥有超过20年的公共会计税务工作经验. 在2018年加入BRC之前，他是南佛罗里达州一家十大赌博靠谱信誉的平台的合伙人. 他的专长[…]

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