国税和地方税

国家和地方税需要是经常发生的事情. The impact of state taxation on businesses is truly deceptively simple 和 endlessly complicated. Managing risk 和 identifying opportunities within state 和 local tax laws can be overwhelming. This evolving area of the law has created uncertainty on all sides regarding when you are taxable, 多少收入应纳税, 什么是应税的,什么是不应税的. 好的一面是,复杂性创造了机会.

就像你的个人健康一样,州税和地方税也可以被打破 诊断服务,预防服务, 紧急服务. 随着业务的发展和发展,需要解决的新问题也会出现. LBMC’s 国税和地方税 (SALT) team provides clients with proactive 和 strategic multi-state tax services to mitigate risk, 维护头寸,改善现金流. Our SALT experts are ready to provide you with planning 和 solutions to your state tax issues whether you are conducting business in one, 几个州或全部50个州.

而我们专注于销售税和使用税, 州所得税, 总收入税和特许经营税, we also provide property tax (tangible personal property 和 real property) 和 unclaimed property services.

您的业务需求是简单的诊断还是复杂的紧急情况, LBMC’s 国税和地方税 professionals will assist in ensuring that your state 和 local tax burden is minimized so your company can move forward.

诊断服务

Whether you are going to the doctor for a routine check-up or you have never been to the doctor, sometimes you just need the basic tests done to figure out if there are any issues or opportunities you should be aware of. 和你的健康一样,及早发现是防止问题失控的关键. 也, 如果没有在正确的时间框架内抓住机会, 它可能会永远失去,对你公司的底线产生持久的影响.

最基本的诊断测试是 nexus审查 where you learn what states your company is obligated to file an income tax return 和/or register to collect sales tax.

其他诊断测试包括:

  • 确定你在一个州卖的东西是否应纳税 (销售和使用应税审查);
  • reviewing invoices 和 transactions for all years open under the statute (usually 3 or 4 years) to identify refund opportunities related to exemptions, 学分, 除外责任, 特殊交易和税基项目的税务处理 (销售税务反向审计); 和
  • reviewing income tax returns for all years open under statute (usually 3 or 4 years) to identify refund opportunities related to tax base, 分配的因素, 申请方法(独立, 结合, 合并), 酉群, 业务和. 与商业无关的收入分类, 净营业损失利用率, 以及过境实体非居民代扣代缴和综合备案 (反向所得税审计).

预防服务

如何避免问题的发生?

You need a system in place or an expert continually monitoring 和 maintaining potential areas where problems can form. 如果管理不当,各州的纳税义务可能会随着时间的推移而增加. 因此, the professionals at LBMC offer consulting services around a company’s state tax compliance 和 provision requirements.

Our sales tax consulting services 除了上述诊断服务之外 可能包括:

  • 审查您的法规遵循过程
  • 帮助您的公司选择合规软件并实施软件解决方案
  • 合作或外包你的销售税务合规
  • 帮助您的公司确定您的ASC 450供应职位
  • 为您的团队提供现场定制培训
  • Helping your company determine the sales tax impact of mergers 和一个cquisitions or restructurings

agapp所得税咨询服务, 除了上述诊断服务之外, 可能包括:

  • Reviewing your company’s apportionment 和 revenue sourcing methods to determine whether your 分配的因素 represent a fair 和一个ccurate reflection of your income in a state
  • 帮助你的公司决定它们是否应该分开申报, consolidated or 结合 returns which may minimize tax or facilitate the utilization of net operating losses
  • Reviewing your company’s state tax add-backs 和 subtractions to determine if additional deductions or additions can be taken
  • Helping pass-through entities determine if composite returns are possible 和一个t what level non-resident withholding is required
  • 帮助您的公司提交与联邦RAR合规相关的需要修改的申报表
  • 合作或外包你的所得税合规
  • 帮助您的公司确定您的ASC 740供应职位
  • Helping your company determine the income tax impact of mergers 和一个cquisitions or restructurings

紧急服务

当危机发生或不可预见的情况发生时, 你需要一个有技术专长和实际解决方案的倡导者. 紧急情况是否源于审计通知或评估, 来自供应商的通知, 或者进行一次内部审查,发现多年来的错误, 我们可以帮助.

我们为agapp客户辩护,并在审计前,审计中和审计后帮助他们. 在可能的情况下,我们帮助公司捍卫立场,减少罚款和利息. 最终, agapp目标是尽快解决您的问题, 在法庭之外,以最低的成本.

  • Have you received a notice of intent to audit 和一个re overwhelmed by the amount of information requested?
  • 你是来要签名表格的吗, 如法定时效豁免, 似乎只对国家有利?
  • 您是否被选择使用统计抽样的销售税收部分的审计?
  • 审核员是否在审核中发现问题并提出不同意的调整?
  • Are you comfortable that the auditor has looked for potential overpayments as well as deficiencies?
  • If the audit has concluded 和 you still disagree with some of the auditor’s proposed adjustments, 你有什么选择??
  • 你了解税务局非正式的纳税人会议程序吗?

agapp紧急服务包括:

  • 帮助您的公司确定是否有任何超额支付来抵消潜在的不足支付
  • 管理审核并在整个审核过程中代表贵公司
  • Analyzing 和 defending your positions through written protest 和 informal conferences or administrative appeals proceedings
  • 帮助你的公司清楚地了解它的情况,通过写一封信裁决请求
  • Helping your company mitigate historical tax exposure through 自愿披露协议 negotiation 和 representation

你如何知道你是否需要国家和地方的税收援助?

  • 你知道哪些州要求你提交所得税申报单吗, 或登记征收销售税? 你可能需要 Nexus审查.
  • 你需要帮助减少任何上一年的税收吗, interest 和 penalty exposure before collecting sales tax or filing income tax returns prospectively? 你可能需要 自愿披露协议.
  • 你知道你买卖的东西要交销售税吗? 你可能需要 销售 & 使用可征税性评审.
  • 你知道你是否利用了所有适用的豁免或抵免吗? 我们可以帮你 豁免及学分检讨.
  • 你知道你是否一直多付或少付你的销售和使用税收义务吗? Would you like to obtain refunds of prior overpayments 和 reduce your exposure under future audits? 你可能会受益于 反审核自动化您的使用税收应计.
  • Do you need to prepare for an audit by knowing your exposure 和 possible refund opportunities or reduce a current audit assessment? 我们可以帮助你 审计国防 和一个 反审核.
  • Do you need to clean up sales tax exposure in preparation for a future sale or future purchase of a company? 我们可以帮你 反审核 和一个 自愿披露协议.
  • Do you know the impact of restructuring, acquisition or merger on your company’s state tax liability? 我们可以帮忙 尽职调查建模.

LBMC的区别

在LBMC, we deliver deep 和 diverse expertise to clients around the nation with exceptional warmth 和 wisdom. We have built one of the finest reputations 和 have among the highest client satisfaction 和 referral rates in the industry. If you are looking for a firm with multistate expertise that delivers personal attention 和 performance, LBMC设置更高, 非常平易近人的标准.