我的位置: 首页 > 新闻动态 > 行业新闻


2024-05-24 00:44:02
本文摘要:Entrepreneurs and investors in California can expect to receive a rude shock in the mail if they sold their company in the last four years. Not only did the states Franchise Tax Board (FTB) eliminate a tax break on capital gains for small business owners and investors, it announced the tax would be reinstated retroactively. This means those who benefitted from the break can expect a bill for unpaid taxes, plus interest, stretching all the way back to 2008.如果加州企业主和投资者在过去的4年中出售过企业,那么等候他们的将是一封不会让他们大吃一惊的信件。


Entrepreneurs and investors in California can expect to receive a rude shock in the mail if they sold their company in the last four years. Not only did the states Franchise Tax Board (FTB) eliminate a tax break on capital gains for small business owners and investors, it announced the tax would be reinstated retroactively. This means those who benefitted from the break can expect a bill for unpaid taxes, plus interest, stretching all the way back to 2008.如果加州企业主和投资者在过去的4年中出售过企业,那么等候他们的将是一封不会让他们大吃一惊的信件。加州税务局(Franchise Tax Board)不仅中止了针对小型企业和投资者的资本收益税收免除政策,而且还宣告,税收政策在完全恢复后具备追溯到效力。它意味著那些曾享用过税收免除政策的企业家们将接到并未缴纳税款及其利息的账单,而且可征税时间将仍然追溯到至2008年。

Since 1993, California entrepreneurs and early-stage investors have enjoyed a partial state income tax exclusion on sales of stock of a qualified small business. This was an incentive for people to start and keep businesses in California. If they sold their company, they would only have to pay half of the regular state tax rate on what they gained -- about 4.5% instead of 9%. That could include founders of companies such as Instagram and Yelp (YELP).自1993年以来,销售“合格”小型企业股票的加州企业主和早期公司投资者仍然都在享用州所得税的部分免除。这个政策对那些期望在加州创业、兴业的人们起着了希望起到。

如果这些人变卖了公司,他们只需按长时间税率的一半交纳所得税——即4.5%而不是9%。照片共享应用于公司Instagram和商铺评论网Yelp(Yelp)的创始人都在此列。The FTB announced its decision last December, and the ruling went into effect earlier this year. Now, not only will stockholders have to pay the full tax rate on capital gains, which has risen to about 13%, but theyll also be billed retroactively for 50% of the taxes they excluded. The FTB says this will affect over 2,500 people and bring in about $120 million in revenue.加州税务局于去年12月宣告了这个要求,并于今年年初开始继续执行。


Not surprisingly, the changes have led to concern among entrepreneurs.果然,这个变化引起了企业家们的忧虑。A lot of people who are going to be very affected dont even know about it, says Brian Overstreet, entrepreneur and co-founder of AdverseEvents, a pharmaceutical data firm. This is going to affect our decision to keep jobs and businesses in California. Overstreet had previously co-founded Sagient Research Systems, a company he sold last year. As a result of the transaction he says he will personally have to pay an additional six-figure amount in taxes and interest.企业家、制药数据公司AdverseEvents牵头创始人布莱恩?欧佛斯瑞特说道:“尽管很多人都会受到相当大的影响,但他们甚至都不告诉这其实。它不会挽回我们在加州之后发展的决意。

”欧佛斯瑞特之前曾与他人牵头创办了Sagient Research Systems公司,他于去年出售了这一公司。他个人将被迫为这笔交易额外缴纳低约六位数的税金和利息。


Ironically, it was the actions of a small business owner that led to the change. An Orange County businessman named Frank Cutler sued the FTB after being denied the tax break because less than 80% of his business was based in California, one of the incentives caveats. The California Court of Appeals sided with Cutler and struck down the provision, saying it was discriminatory. In response, the Franchise Tax Board decided to eliminate the incentive entirely.具备嘲讽意味的是,正是小型企业自身的所作所为造成了这个变化。一位名为弗兰克?卡特勒的橘子郡企业家因享用税收免除政策的拒绝遭拒绝接受而将加州税务局告上了法庭,原因是这位企业家在加州的业务严重不足企业整个业务量的80%,并不符合免除政策的拒绝。


Overstreet and a group of California entrepreneurs have formed a group dubbed California Business Defense to fight the ruling, saying the FTBs actions were too broad. They argue it could have struck down the 80% rule instead of the entire tax break. The FTB had more than one choice to make here, and our position is that there were other precedents available, which they did not follow, says Overstreet. The wheels are going too fast, the process needs to slow down so that cooler heads can prevail.欧佛斯瑞特与多名加州企业家正式成立了一个名为保卫加州企业(California Business Defense)的的组织,以对付加州税务局的这一要求。他们回应,税务局此举的涉及面过分普遍。在他们显然,税务局不应中止政策中80%业务的拒绝,而不是中止整个免除政策。

欧佛斯瑞特说道:“加州税务局并不是只有这一种自由选择。我们的立场是,之前也有过其他先例,但是他们并没照着做到。税务局的步子努得过于大了,有适当缓一缓,好让那些头脑较为耐心的人掌控话语权。”Denise Azimi, a representative for the FTB, said it had no choice but to remove the entire benefit. The benefit would have to be allowed regardless of where the business was located, wrote Azimi in an email. While treating all taxpayers the same would cure the discrimination cited by the court, it conflicts with both the letter of the qualified small business stock law and its underlying legislative intent.加州税务局代表丹尼斯·阿兹米则回应,除了中止整个政策以外别无他法。

阿兹米在电子邮件中写到:“否则,无论所在地是哪里,任何企业都有权享用这一免除政策。尽管对所有纳税人一视同仁可以避免法院判决中提及的种族歧视,但它既违背了合格小企业股票法,也有悖于这个法案显然的法律意图。”Ethan Anderson, co-founder and CEO of startup MyTime, says the FTBs actions will make entrepreneurs think twice about setting up a business in the state. You cant really plan for the future when the rules of the game are changing retroactively, says Anderson. You feel insecure investing in the state, why would you take that additional risk when theyve set a precedent now showing that anything could happen anytime?创业公司MyTime创始人兼任首席执行官伊森·安德森回应,加州税务局的措施不会让想来加州发展的企业家顾虑重重。

安德森说道:“如果游戏规则在变化之后具备追溯力,人们很难为将来做到想。人们不会实在在加州投资没安全感。既然当局早已首创了先例,即一切都有可能随时再次发生,企业家为什么要去分担这个额外的风险呢?”Anderson says the ruling felt like a slap in the face, especially since entrepreneurs like him have helped drive much of the states economy. Who else is creating the jobs? Why would they hurt us like this? asks Anderson. The next time I start a business, it most probably wont be in California.安德森回应,这个要求感觉就看起来“当头一棒”,尤其是对于像他这样曾为加州的经济快速增长曾为不少力的企业家。

安德森质问:“工作机会都是谁带给的?为什么他们要这么损害我们?下一次创立企业,我并不大可能会之后自由选择加州。”It might just be in Texas. Anderson says he already knew of at least one California entrepreneur who had bought a house there to establish out-of-state residency. The Lone Star state is home to Austin, one of the fastest growing tech hubs in the country. Unlike other hubslike New York and Boston, it offers lower taxes, less regulation, and relatively inexpensive real estate.Californias discontent hasnt gone unnoticed by Texas governor Rick Perry, who visited the state earlier this month in an effort to lure businesses to Texas. Building a business is tough. But I hear building a business in California is next to impossible, Perry says in a radio ad that accompanied his tour in California. See why our low taxes, sensible regulations, and fair legal system are just the thing to get your business moving to Texas.德州倒是有可能。安德森回应,据他熟知,最少有数一名加州企业家在德州买了房子,为的是有一个州外居所。奥斯丁市,这个美国增长速度最慢的技术中心就座落在孤星之州(德州别称——学术著作)。



但是我听闻在加州创业难于上青天。我们(德州)有较低税率、合理的规定以及公平的法律体制,这些怎么会不正是把企业搬到到德州去的原因吗?”Chairman of the Austin Technology Council Joel Trammell says that in the wake of the recent income tax hikes and elimination of tax breaks in California, he fields calls every week from entrepreneurs and investors who have either decided to move or are exploring the option of setting up in Austin. All the major companies have a presence in Austin, so its pretty easy for people to switch, says Trammell.奥斯丁技术委员会(Austin Technology Council)主席乔尔·兹拉梅尔回应,鉴于最近加州所得税的剧增和税收免除的中止,他每周都会收到企业主和投资者打电话的电话。这些人有的已要求迁往,有的于是以实地考察如何在奥斯丁成立企业。

兹拉梅尔说道:“所有的大型企业都在奥斯丁正式成立了分部,所以那些搬到到德州的企业家迅速就能适应环境。”Apple (AAPL) and Samsung have both recently pledged to expand their presence in Austin while other companies are changing their structure to take advantage of the state. A lot of companies will set up their headquarters or non-technical staff here while maintaining the rest of the business in California, says Trammell. Of course, both companies have a massive presence in the Golden state, not to mention other tech giants that call the Bay Area home, from Oracle (ORCL) to Facebook (FB).苹果(Apple)和三星(Samsung)最近都允诺要不断扩大在奥斯丁的业务,而其他一些企业也在转变结构,以利用德州的政策。兹拉梅尔说道:“很多企业将在这里成立总部,或者聘请非技术人员。

与此同时,他们依然不会把其他的业务放到加州。”当然,这两家企业在黄金州(加州别称——学术著作)具有十分可观的业务规模,更有甚者,其他一些技术巨头,从甲骨文(Oracle)到Facebook,都将旧金山湾区称作他们的家。When the time came for him to set up his third company, Xeris Pharmaceuticals in 2010, serial entrepreneur John Kinzell decided he had had enough of California, despite living there for almost 25 years. He launched the company in Austin instead and says a lot of people followed him. Its hard to swing a cat around without hitting someone from California whos moved here or is at least looking, says Kinzell. We have more companies here than talent, so theyre having to pull a lot from California.2010年,倒数创业家约翰·金泽尔想创立自己的第三家企业Xeris Pharmaceuticals时,他实在已受够了加州,尽管他在该州居住于了近25年。



”He says its unlikely he or fellow entrepreneurs will ever move back. Its just become a very unfriendly state to run a company, says Kinzell. Once that sort of bleed starts, it gets hard to reverse it.他回应,他和其他的企业家今后很有可能都会再行搬到加州。金泽尔说道:“加州已沦为一个十分有利于企业发展的地方。