大多数人认为第179节扣除是一些神秘或复杂的税法。本质上，《国税局税法》第179条允许企业扣除在纳税年度购买或融资的合格设备和/或软件的全额购买价格。这意味着，如果您购买（或租赁）一件合格设备，则可以从总收入中扣除全额购买价格。这是美国政府鼓励企业购买设备和投资自己的激励措施。如今，第179条已成为最近任何有助于小型企业的刺激法案中包括的少数激励措施之一。尽管大型企业也从第179条或奖励折旧中受益，但该立法的最初目标是对小型企业急需的税收减免 - 数以百万计的小型企业实际上正在采取行动并获得真正的利益。
当您的企业购买某些设备时，通常会通过折旧一次将它们稍微写出。换句话说，如果您的公司在一台机器上花费50,000美元，则可以注销（例如）五年的每年10,000美元（这些数字仅是为了给您一个例子）。现在，虽然这比根本没有说明要好，但大多数企业主确实更喜欢注销整个设备购买价格for the year they buy it。In fact, if a business could write off the entire amount, they might add more equipment this year instead of waiting over the next few years. That’s the whole purpose behind Section 179 – to motivate the American economy (and your business) to move in a positive direction. For most small businesses (adding total equipment, software, and vehicles totaling less than $139,000 in 2012), the entire cost can be written-off on the 2012 tax return.
所有采购业务,金融,和/或草地e less than $560,000 in new or used business equipment during tax year 2012 should qualify for the Section 179 Deduction. If a business is unprofitable in 2012, and has no taxable income to use the deduction, that business can elect to use 50% Bonus Depreciation and carry-forward to a year when the business is profitable. The equipment, vehicle(s), and/or software must be used for business purposes more than 50% of the time to qualify for the Section 179 Deduction. Simply multiply the cost of the equipment, vehicle(s), and/or software by the percentage of business-use to arrive at the monetary amount eligible for Section 179.
立即与激光定位器HTH华体会联系，与他们的团队讨论179如何帮助您购买。我们还提供全美和加拿大的创意融资选择。
Source:www.section179.org
