사업체 매매시 세금문제 - ASK미국

t**612**** 님 답변 답변일 5/29/2012 4:22:42 PM

“이 경우, $450,000.00을 받으면 세금을 내야되는데, 얼마나 되는지요? 다른 사업체를 사서 하게되면 혹시 택스 내는걸 후일로 미룰수 있는 방법은 있는지요?”----> As you can see, In general, the sale of a business usually is not a sale of one asset. Instead, all the assets of the business are sold. Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss.A business usually has many assets. When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. The gain or loss on each asset is figured separately. The sale of capital assets results in capital gain or loss. The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction. The sale of inventory results in ordinary income or loss. As a Business owner who sells a business, assets held or used inyour business, or real estate used in your business operations, you can face significant capital gain taxes. These capital gain taxes due from the sale of your company, assets or real property can be minimized or even eliminated with the proper tax deferral or tax exclusion planning in conjunction with your legal and tax advisor. There are numerous tax deferred and/or tax exclusion strategies available for the sale of businesses, assets and real estate. It is critical that careful tax planning be a priority in order to properly deal with the potential capital gain taxes that will be generated by the sale of your property. Owners of real or personal property, such as a business interest, assets used in a business or real property that have been held for rental, lease, investment or used in a trade or business, frequently structure tax-deferred exchanges pursuant to Section 1031 of the Internal Revenue Code in order to defer the payment of their taxable gains.An interest in a partnership or joint venture is treated as a capital asset when sold. The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss

전문가 답변글

에드워드 김 님 답변 답변일 5/22/2012 11:48:29 AM

종종 gross income을 제시하고 세금이 얼마냐고 질문이 있습니다만 세금이 그렇게 단순하게 계산되지 않습니다.

간단하게 일부만 설명하면 sole proprietorship or partnership의 경우 주식의 판매는 없고 비즈니스 자산을 팔게됩니다. 이것은 capital assets이며 개인 세금보고에서 추징됩니다.

Accounts receivable은 ordinary income으로 보고 됩니다. Inventory는 ordinary income을 발생 시킬 것이나 어차피 구입원가에 넘어가게 되므로 별 해당사항이 없게 될 것입니다.

어차피 소득이 계산되면 개인 세금보고에서 처리하므로 어떻게 될지는 계산해봐야 알 수 있습니다.

자세한 것은 담당 회계사와 상의하여 처리하세요

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