Business Taxation








 Introduction

 The meaning of business taxation refers to the taxes that businesses must pay as a normal part of business operations. Whether you are a sole proprietor, partner, part of a limited liability company, or a corporation, your business is responsible for adhering to tax regulations. Each type of business will produce distinct tax consequences. Consider your business' tax concerns along with its non-tax concerns, so that you'll know which type of entity will help your business prosper and grow, or make it easier to pass on to heirs.

Types of Business Taxes

There are five major kinds of business taxes. They are:

  • Gross-receipts tax.
  • Employment withholding tax.
  • Excise tax.
  • Value-added tax (VAT).

In some industries, such as mining and insurance, companies will need to pay additional taxes. While businesses pay income tax, property tax, and sales tax, these taxes are not specific to business and are thus not generally considered business taxes. The reality of economic impact is that all taxes are "people taxes," as they impact people on a personal level.

Tax Liability

As a small business owner, you need to manage many different expenses, including your business' taxes. Several aspects of your company will require taxation, as enforced by the government. The amount of money you owe to federal, state, and local tax authorities is your tax liability. Tax money will be used by the government to fund administration and social programs.

Calculating Business Taxes

It's important to understand taxation processes and to know exactly when and how to perform business and personal transactions, in order to reduce your tax obligations. As a business owner and a taxpayer, there are typically multiple ways to complete a taxable transaction, one of which will result in the tax. Remember, it's smart to avoid taxes, but it's illegal to evade them through concealment or deceit.

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