Tennessee Hall Income Tax

Tennessee Kasuwanci Asusun haraji - Tax Hall

Gaskiyar cewa Jihar Tennessee ba ta da harajin kudin shiga ya yi abubuwan al'ajabi ga Jihar Tennessee a tsawon shekaru. Ko da yake idan ka dubi kadan ne, Jihar Tennessee tana da wasu wasu haraji da suka hada da Tennessee Hall Tax Revenue da Dokokin Taya Tennessee.

Dukkan wadannan haraji na jihar na iya tayar da ku kuma ya sa ku da iyalinku kuɗi da yawa daga cikin aljihun kuɗi idan ba ku da hankali.

Wannan yana tabbatar da gaskiya ga waɗanda ke neman komawa Tennessee ko kuma idan kai ko wani dangi na da wani kaya da / ko dukiyar da ake da ita a fiye da dala miliyan daya.

Aikin haraji na Tennessee Hall na yawanci rikicewa tare da haraji na Tennessee amma harajin haraji na Tennessee ya shafi waɗanda suke rayuwa, yayin da haraji ga dukiyar da aka ba shi ya fi kusan dolar Amirka miliyan daya.

Wannan haraji na harajin gidaje na Tennessee, an kafa takardun haraji a 1929 kuma an sanya shi ne kawai a kan mutane da sauran kamfanonin da suka karbi kwarewa daga shaidu da kuma bayanan kuɗi daga jari.

Tennessee Hall Tax Facts:

• Lissafin haraji na Hall yana da kashi 6 cikin dari na haraji da aka samu a kan tsararren kuɗi da sha'awa.
• Wannan haraji ya tattara ta jihar, amma kimanin kashi ɗaya cikin uku na an mayar da su zuwa birni ko kuma yankin da mai biyan yana zaune.
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TCA § 67-2-102 ya sanya harajin haraji na Tennessee Hall kamar haka:

Imposition, kudi da kuma tarin haraji. "Ana ba da harajin kudin shiga cikin kashi 6% (6%) a kowace shekara da kuma tattara a kan sakamakon da aka samo ta hanyar rarraba daga hannun jari ko ta hanyar sha'awa a kan haɗin kowanne mutum [ko] haɗin gwiwa ... a cikin Jihar na Tennessee wanda ya karbi, ko wanda aka haifa, ko kuma wanda aka ba shi kyauta a duk lokacin da ake samun kudin shiga daga asusun da aka sama a sama ... "

Tennessee Hall Tax Relevance yana sanya wannan a karkashin 67-2-103.

Tax don dalilai na asali kawai. "Bisa ga § 67-2-119, haraji da aka bayar a cikin wannan sashi ne kawai don dalilai na asali, kuma babu wani yanki ko majalissar da zai iya karɓar haraji."

Harkokin Kasuwanci na Jihar Tennessee A taƙaice: *

• Na farko $ 1,250 kowace mutum ko $ 2,500 da haɗin gwiwa komawa an cire.
• Mutane fiye da 65 sun rigaya sun karu idan sun sami kasa da $ 33,000 a shekara a duk kudin shiga, ko $ 59,000 ga ma'aurata da suka haɗa su.

• A wasu sharuɗɗa, mutanen da suke makafi ko makamai ba su da kariya daga haraji.
  
  * sabon a shekarar 2013
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Tenon Exit Tax Tax ( cikakkiyar rubutu na 2012 ):
TCA § 67-2-104 ya ba da takardun haraji na harajin harajin Tennessee Hall

• (a) harajin da aka ba da wannan babi ba ya shafi takardun farko na dubu daya da ɗari biyu da hamsin ($ 1,250) na kowani mutum ya dawo ko dala dubu biyu da ɗari biyar ($ 2,500) na haɗin kuɗi ga mutanen da suka haɗa tare, na samun kudin shiga idan ba mai haraji ba karkashin wannan babi.
• (b) Domin shekarun haraji da suka fara ranar 1 ga watan Janairu, 1999, kowane mutum mai shekaru sittin da biyar (65) da haihuwa yana da cikakken kudin shiga na shekara-shekara wanda ya samo asali daga dukkanin asusun da ya kai dala dubu goma sha huɗu ($ 14,000) ko žasa, ko wasu mutane Sakamakon haɗin haɗin gwiwa da kuma kowane matarsa ​​yana da shekaru sittin da biyar (65) da haihuwa ko kuma yana da ciwon kuɗi da aka samo daga duk wani asusun da ba a samu fiye da dala dubu ashirin da dubu uku ($ 23,000) ba, an cire shi daga harajin kudin shiga wanda wannan sashi ya ba da shi a kan bayanan shaidar shaidar da kwamishinan ya amince da shi don kafa shekarun da ƙuntatawa da aka samu a cikin wannan sashe na (b). Domin shekarun haraji da suka fara a Janairu 1, 2000, daga bisani, iyakokin kuɗi da aka bayyana a cikin wannan sashe na (b) zai canza zuwa dala dubu goma sha shida da ɗari biyu ($ 16,200) ga masu aure guda ɗaya da kuma dala biliyan ashirin da dubu bakwai ($ 27,000) ga masu yin rajista tare . Domin shekarun haraji da suka fara ranar 1 ga Janairu, 2012, sannan kuma, matakan da aka samu a cikin jumla ta baya a cikin wannan sashe na (b) zai canza zuwa dala dubu ashirin da dubu shida da dubu biyu ($ 26,200) ga masu aure guda guda da kuma dala dubu talatin da bakwai ( $ 37,000) ga mutanen da suke yin rajista tare.

• (c) Samun kuɗi daga hannun jari da shaidu, jinginar gidaje, da bayanan da aka yi da makamai, ko wasu mutane sun tabbatar, da rubuce-rubuce, da likita ya zama abin ƙyama, kuma inda irin wannan kudin shiga ya samo daga yanayin da ya haifar da ɗayan ya zama abin ƙyama, an cire shi daga haraji da wannan babi ya sanya.
• (d) Babu wani dan majalisar Tennessee da Majalisar Dinkin Duniya ta bayyana ta zama fursuna na yaki yana da alhakin biyan kuɗin da harajin da aka ba da wannan babi a yayin ɗaukar mutumin da kuma ɗaurin kurkuku, ko kuma kwanaki sittin (60) wanda aka saki mutumin, duk lokacin da ya faru.
• (e) (1) Babu abin da ya ƙunshe a cikin wannan babi da za a tsara shi ko a gudanar don ba da izni ga ƙididdigar haraji na biyan bukatun Amurka, ko bayyanar da sharuɗɗa ko kuma in ba haka ba kuma / ko a hannun jari a cikin ƙungiyoyi masu makamai da hukumomin da kai tsaye na Amurka, idan har kundin tsarin mulki ko dokoki na Amurka ba su da kariya daga irin waɗannan takardu da hannun jari; ko a kan samun kuɗi da aka samo daga asusun jihar Tennessee, ko kowane yanki ko majalisa ko wasu yankuna na siyasa na Jihar Tennessee ba batun tallafin ad valorem ba.

• (2) Babu wani abu da ya ƙunshe a cikin wannan babi da za a yi shiru ko a gudanar don ya ba da izini don karɓar harajin kudin shiga akan kudade daga kamfanonin zuba jari da aka samo asali a ƙarƙashin Subtitle A, babi na 1, subchapter M na Lambar Hanyoyin Cikin Gida, wanda aka ƙaddara cikin 26 USC § 851 da seq .; idan aka bayar, cewa wani ɓangare na darajar zuba jarurruka na kamfanonin zuba jari da aka tsara sun kasance a cikin haɗin haɗewa ko tsaro na Gwamnatin Amurka ko wata hukuma ko kayan aiki na gwamnatin Amurka ko cikin takardun jihar Tennessee, ko kowane yanki ko kowane gari ko rarrabuwar siyasa na Jihar Tennessee, ciki har da wani wakili, hukumar, hukuma ko kwamiti na Amurka ko Jihar Tennessee. Wadannan wajibi ne za a cire su daga biyan kuɗin haraji na kudin shiga kawai bisa ga samun kudin shiga na kamfanin zuba jari da aka samo asali ga sha'awa akan shaidu ko masu tsaro na Gwamnatin Amurka ko wata hukuma ko kayan aiki na gwamnatin Amurka ko a kan shaidu Jihar Tennessee, ko kuma wani yanki ko wani gari ko rarraba siyasar jihar Tennessee, ciki har da wani wakili, hukumar, hukuma ko kwamiti na Amurka ko Jihar Tennessee.
• (3) Babu wani kamfani da za a buƙaci ya biya duk wani harajin kudin shiga wanda in ba haka ba za a iya gwadawa a ƙarƙashin wannan babi a kan kowane hannun jari da / ko shaidu wanda ya kasance wani ɓangare na ƙididdigar kamfanoni wanda aka kimanta shi a yanzu ko za a tantance shi ad valorem haraji; ko kuma lokacin da waɗannan hannun jari da / ko shaidu sun kasance wani ɓangare na dukiyar da za ta ƙayyade muhimmancin hannun jari da ke yanzu ko za a ƙayyade su a gaba ga haraji ad valorem ga mai riƙewa.
• (4) Babu wanda za a tantance shi tare da wannan haraji a kan samun kuɗi daga kowane samfurin a cikin wata ƙungiya inda aka kimanta darajar hannun jari ad valorem ga mai ɗaukar kuɗi ta wannan jiha.
• (5) Babu wanda za a tantance shi tare da wannan haraji a kan samun kuɗi daga kowane samfurin a kowane kamfanin da aka ba da damar yin kasuwanci a wannan jiha a matsayin kamfanin inshora.
• (6) Babu wanda za a tantance shi tare da wannan haraji a kan samun kuɗi daga kowane samfurin a kowane banki, gwamnati ko federally chartered, yin kasuwanci a cikin wannan jiha.
• (7) Babu rarraba babban kuxi a matsayin kudin shiga a ƙarƙashin wannan babi, kuma babu rarraba kuɗi ta hanyar ƙayyadaddun ajiyar kuɗi zai zama mai haraji a shekara ta irin wannan rarraba; amma duk sauran rabawa daga cikin kuɗin da aka samu ya kamata a biya shi a matsayin kudin shiga lokacin da kuma a duk wani hali da aka yi, ko da kuwa lokacin da aka samu irin wannan ragi. Rarraba samfurori da aka bayar a cikin shekara (1) na shekara ta liquidation zai zama mai haraji a cikin shekarar da aka karɓa har zuwa ƙaddarar da aka samu daga ragi; idan aka ba shi, wanda ya sami fiye da adadin kuɗi na asusun rata na asali na asali na asali ne za'a biya shi ga mai ba da kuɗi a kan duk wani canja wurin jari zuwa masu ba da ala} a a cikin shekara ta irin wannan canja wurin, lokacin da irin wannan canja wurin ya faru a cikin shekara daya (1) zuwa ruwa ko fansa. Za a yi la'akari da biyan haraji a ƙarƙashin samar da wannan ɓangaren, rarraba ta hanyar bin ka'idodin da ake umurni da ƙaddamar da samfur a cikin aiwatar da ka'idojin rashin amincewar.
• (8) Samun kuɗi daga hannun jari da haɗin ilimi, addini ko wasu kamar cibiyoyin da aka tsara domin jin dadin jama'a ba don samun riba ko kwarewar mutum ba wanda ba'a biya daga haraji a ƙarƙashin Dokar Shari'a, wanda aka tsara a § 67-5-212, zai zama banda haraji da aka ba da wannan babi; Idan har wani ilimi, addini ko wasu kamfanoni kamar ma'aikata suna da alaka da kaya ko shaidu, samun kudin shiga ko riba ko kowane ɓangare na abin da ke zuwa ga mutane masu zaman kansu ko ƙungiyoyi don samun riba ko samun karɓa don ilimi, addini ko sadaka, irin wannan kudin shiga ko riba zai kasance ƙarƙashin haraji da aka tsara a wannan babi.
• (9) Samun kuɗi daga hannun jari da kuma haɗin gwargwadon fursunoni da kuma ribar raba kuɗin da ba su da kuɗin harajin kuɗi na tarayya an cire su daga haraji da aka ba da wannan babi.
• (10) Samun kuɗi daga hannun jari da sharuɗɗa da ɗiyawan da ke kula da su suka biya ko kuma ba tare da izini ba don amfanin ilimin, addini, ko wasu kamar cibiyoyin da aka tsara domin jin dadin jama'a ba don samun riba ko wadatar mutum ba wanda ba shi da biyan haraji a ƙarƙashin Dokar Shari'a, wadda aka ƙayyade a § 67-5-212, an cire shi daga haraji da wannan sashi ya sanya.
• (11) Duk kudin shiga daga bashi a kan rance ga kamfanoni masu dacewa don ingantawa, ƙididdiga, aiki, ko dukiya a cikin wani yanki na kasuwanci, kamar yadda aka bayyana a babi na 13, babi na 28, sashi na 2 za a cire su daga haraji.
• (12) Samun kuɗi da aka samo daga asusun tallafin kuɗi a cikin amintacce da aka tsara domin kulawa da wani hurumi bisa ga lakabi 46 za a cire shi daga haraji da wannan sashe ya sanya.
• (13) Babu abin da ya ƙunshe a cikin wannan babi da za a tsara shi ko kuma ya ba da damar izinin haraji ga duk wani haraji a kan samun kuɗi ko rarraba daga asusun zuba jari da aka tsara a matsayin mai biyan kuɗi na asusun ajiyar kuɗi kamar mai bada tallafi a ƙarƙashin 26 USC §§ 671-677, ko kuma shirya a matsayin iyakokin haɗin gwiwar da ke ƙarƙashin 26 USC §§ 701-761 da kuma rijista a karkashin Dokar Kasuwancin jari na 1940, wanda aka ƙaddara cikin 15 USC § 80a-1 da seq. idan aka bayar, cewa wani ɓangare na darajar zuba jarurruka na wannan asusun zuba jari zai kasance a cikin haɗin haɗin ko tsaro na Gwamnatin Amurka, ko wata hukuma ko kayan aiki na gwamnatin Amurka, ko kuma a cikin takardun jihar Tennessee, ko kowane yanki ko kowane gari ko rarrabuwar siyasa na jihar Tennessee, ciki har da wani wakili, hukumar, ko hukuma ko kwamiti na Amurka ko jihar Tennessee. Irin wannan albashi ko gudummawar ba za a rasa su daga biyan kuɗin da aka samu na kudin shiga ba sai dai bisa ga samun kudin shiga na asusun zuba jari wanda zai haifar da sha'awa ga shaidu ko masu tsaro na gwamnatin Amurka, ko wata hukuma ko kayan aiki na gwamnatin Amurka, ko a kan yankuna na Tennessee, ko kowane yanki ko kowane gari ko rarrabuwar siyasar jihar Tennessee, ciki har da wani wakili, hukumar, hukuma ko kwamiti na Amurka ko Jihar Tennessee.
• (14) Babu abin da ke ƙunshe a cikin wannan babi da za a tsara shi ko kuma ya ba da damar izinin haraji ga duk wani haraji akan samun kuɗi ko rarraba daga takardun ritaya na kowane mutum kamar yadda aka bayyana a cikin § 213 na Dokar Shari'a 105-34, muddin irin wannan kyauta ko rabawa ba batun harajin kudin shiga na tarayya ba.
• (15) Babu abin da ke ƙunshe a cikin wannan babi da za a ɗauka ko a riƙe don ya ba da izinin yin harajin duk wani haraji a kan albashi ko rarraba daga Roth IRA kamar yadda aka bayyana a Sashe na 302 na Dokar Shari'a 105-34, muddin irin wannan kyauta ko rarraba ba batun ba zuwa haraji mai karɓar haraji.
• (16) harajin da wannan babi ya sanya ba ya shafi wani mahaɗi wanda ya cika da biyan bukatun guda biyu:
• (A) Yana:
• (i) An ƙayyade a matsayin haɗin gwiwa ko amincewa bisa ga 26 USC § 7701, da kuma dokokin tarayya da hukunce-hukuncen da aka tsara a ƙarƙashin 26 USC § 7701;
• (ii) An zaba don a bi da ita a matsayin mai hayar gine-gine na gida (REMIC) a karkashin 26 USC § 860D;
• (iii) Ya zaba don a bi da shi a matsayin abin dogara ga jari-hujja na jari-hujja (FASIT) a ƙarƙashin 26 USC § 860L; ko
• (iv) Shin amincewar kasuwanci ce, kamar yadda aka bayyana a § 48-101-202 (a), ko kuma an ƙera shi a matsayin amincewa a ƙarƙashin dokokin jihar da aka kirkiro shi kuma an ƙi shi don harajin kudin shiga na tarayya a ƙarƙashin 26 USC § 7701 , da dokoki da hukunce-hukuncen tarayya da aka tsara a ƙarƙashin 26 USC § 7701, lokacin da kasuwancin kasuwanci na mai kula da shi ba a cikin wannan jiha; da kuma
• (B) (i) Dalilin kawai na mahalli, sai dai don tsagewa da tsare-tsaren dukiya na tsagewa, shi ne asusun ajiyar kuɗi na asusun kuɗi, irin su rancen farko ko na biyu, ciki har da rancen gida, masu karɓar ciniki, ko wani asusun ajiyar asusu ko alamar tallace-tallace ko takaddun shaida ko kwangilar tallace-tallace, sharuɗɗa da aka sauya ga masu karɓar kuɗi, katunan katin bashi, dukiya na sirri da aka ƙulla a matsayin bashi don dalilai na Code of Revenue na 1986, wanda ya ƙunshi 26 USC, takardun mota ko kamfanoni masu bashi.
• (ii) "Biyan kuɗi" kamar yadda aka yi amfani da subdivision (e) (16) (B) (i) na nufin ƙididdiga na tasowa daga sayar da kaya a cikin hanyar kasuwanci.
• (17) Samun kudin da aka samo daga dukiyar da aka saya a cikin tallace-tallace a fannin kasuwanci, kamar yadda aka bayyana a cikin § 67-4-2004, an cire shi daga haraji da wannan babin ya sanya.
• (18) Samun kudin shiga daga hannun jari da shaidu na dogara ga kulawa ko ci gaba da kabarin kabari, kaburbura, ko binne kabari ba su daina bin haraji da aka ba da wannan babi.

Don haka, yayin da Jihar Tennessee ba ta da harajin asusun ajiyar kuɗi na gari, yana da daraja yayin tunawa da cewa Jihar Tennessee tana da haraji mai karɓar haraji da aka sani kawai a matsayin harajin Kujerun Hall na Tennessee ko Tax Hall kuma, Har ila yau, Ƙasar Tennessee Tax. Dukansu biyu zasu iya rinjayar ku a ƙasa da kasa a cikin dogon lokaci.

Ƙarin bayani game da Dokar Shari'a ta Kotun Tennessee a cikin Tennessee Code An Ƙaddara a Title 67, Babi na 2.

Bincika Ƙari

• Ƙaura zuwa Nashville
• Aiki a Nashville
• Rayuwa a Nashville