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DoubleTaxation.旅外臺灣納稅義務人居住者身分檢測

美國事業稅費試算：獨資事業與公司

選擇行業、組織型態和課稅方式，輸入全年收入和支出——試算工具會列出每一項稅費和保險費、合計金額，以及您最後實得的部分。

載入中…

組織型態

個體經營者／LLC Sole proprietorship / single-member LLC (disregarded entity)

您自己經營，或通過單一成員LLC經營。聯邦稅上單一成員LLC不單獨計稅，兩種情況下利潤都計入您的Form 1040。獨資經營者以全部個人財產對經營債務負責；LLC可使個人財產免受經營債務影響。

要求

Michigan LARA, Corporations Division, Filing Fees (Articles of Organization $50; Articles of Incorporation $10 + $50; annual statement $25, annual report $25) · IRS, Sole proprietorships (Form 1040, Schedule C, Schedule SE, Form 1040-ES) · IRS, Estimated taxes (required if you expect to owe $1,000 or more) · Michigan Department of Treasury, Sales and Use Tax (6%; sales tax license valid 1 January – 31 December; no local sales tax)

課稅方式

個人所得稅＋自僱稅

獨資事業Sole proprietorship / single-member LLC

利潤填報在Form 1040的Schedule C中。您需繳納10%–37%的聯邦所得稅、按利潤92.35%計算的15.3%自僱稅（其中12.4%部分僅至184,500美元）、密歇根州4.25%和底特律市2.4%的所得稅。自僱稅的一半可從收入中扣除；QBI扣除最高為利潤的20%，但諮詢屬於“特定服務業”，在應稅收入201,750至276,750美元之間逐步取消。

條件

  • 美國沒有增值稅；州和地方銷售稅不計入。
  • 若來自積極經營業務的QBI（按諮詢業逐步取消規則調整後）不少於1,000美元，QBI最低扣除額為400美元；應稅收入超過276,750美元時，諮詢業務不能享受QBI扣除。
  • 自僱收入超過200,000美元的部分另繳0.9%的附加醫療保險稅（Additional Medicare Tax）。
  • 諮詢以外的行業（營銷、設計、工程、個人服務、貿易、生產）不屬於SSTB：應稅所得在201,750至276,750美元之間時QBI扣除按比例減少，超過後若無員工工資和經營資產，僅剩400美元最低扣除。

IRS, Rev. Proc. 2025-32 (2026: tax table for unmarried individuals, standard deduction $16,100, maximum zero / 15% rate amounts $49,450 / $545,500, §199A threshold $201,750 and phase-in to $276,750, §199A(i) minimum deduction $400) · IRS, Topic no. 554, Self-employment tax (92.35% of net earnings; $400 minimum) · IRS, Self-employment tax (Social Security and Medicare taxes): 15.3% = 12.4% + 2.9%; for 2026 the first $184,500 is subject to the social security part · IRS, Topic no. 560, Additional Medicare tax (0.9% above $200,000) · 26 U.S.C. §199A as amended by Pub. L. 119-21 (OBBBA) §70105: (b)(3)(B), (d)(2)–(3) specified service trade or business, (i) minimum deduction · IRS, Instructions for Form 8995-A (QBI includes the deductible part of self-employment tax; consulting is a specified service trade or business) · Michigan Department of Treasury, State individual income tax rate for 2026 tax year (4.25%) · Michigan Department of Treasury, Calendar year tax information (2026 personal exemption $5,900) · City of Detroit, Income Tax Information (residents 2.4%, corporations 2.00%, personal exemption $600)

公司（C corp） C corporation (Michigan for-profit corporation)

由股東擁有的獨立法人：您只以出資額承擔風險。公司自行繳納所得稅，股息在您手中再次徵稅。LLC也可選擇按公司納稅（Form 8832）。

要求

Michigan LARA, Corporations Division, Filing Fees (Articles of Organization $50; Articles of Incorporation $10 + $50; annual statement $25, annual report $25) · IRS, Instructions for Form 1120 (return due by the 15th day of the 4th month after the tax year ends) · Michigan Department of Treasury, Corporate Income Tax (due dates; $350,000 gross receipts; $100 liability)

課稅方式

公司所得稅21%＋股息稅

公司C corporation

公司繳納21%的聯邦企業所得稅、6%的密歇根州企業所得稅（僅當總收入達到350,000美元；利潤不超過160,000美元時，憑小企業替代抵免實際為1.8%）和2%的底特律市公司稅。支付給您的股息為合格股息：聯邦稅率0/15/20%，超過200,000美元另加3.8%的淨投資所得稅（NIIT），再加密歇根州4.25%和底特律2.4%。

條件

  • 美國沒有增值稅；州和地方銷售稅不計入。
  • 密歇根州小企業替代抵免（1.8%）僅適用於總收入不超過2,000萬美元且股東所佔經營所得不超過180,000美元的情形；在160,000至180,000美元之間抵免減少20%–80%。
  • 單一成員LLC可選擇按公司納稅（Form 8832）。未列出S類公司（S corporation），因為它要求向所有者支付合理工資。

IRS, Instructions for Form 1120 (Schedule J line 1a: taxable income × 21%; line 17: state and local taxes deductible) · Michigan Department of Treasury, Corporate Income Tax (6%; no filing if apportioned gross receipts under $350,000; small business alternative credit 1.8%) · MCL 206.671 (Income Tax Act of 1967), small business alternative credit: $180,000 shareholder test and reductions from $160,000 · Michigan Revenue Administrative Bulletin 2020-26, Small business alternative credit · MCL 206.623(2): taxes on or measured by net income added back to the CIT base · City of Detroit, Income Tax Information (residents 2.4%, corporations 2.00%, personal exemption $600) · IRS, Rev. Proc. 2025-32 (2026: tax table for unmarried individuals, standard deduction $16,100, maximum zero / 15% rate amounts $49,450 / $545,500, §199A threshold $201,750 and phase-in to $276,750, §199A(i) minimum deduction $400) · IRS, Topic no. 559, Net investment income tax (3.8%; $200,000 single) · Michigan Department of Treasury, State individual income tax rate for 2026 tax year (4.25%) · Michigan Department of Treasury, Calendar year tax information (2026 personal exemption $5,900)

行業規則

對企業的資訊科技與顧問服務

軟體開發、資訊服務，以及對公司和個人事業的顧問服務。

其他對企業的服務 草稿——資料查核中

對公司提供的行銷、設計、翻譯、工程、記帳等專業服務。

對個人的服務 草稿——資料查核中

對個人客戶的生活服務、維修、美容、家教、攝影等。

商品買賣 草稿——資料查核中

零售和批發，包括網路商店（不含應課貨物稅的商品）。

商品製造 草稿——資料查核中

生產並銷售自有產品：食品、家具、服飾、手工製品。

試算假設

來源: IRS, Rev. Proc. 2025-32 (2026: tax table for unmarried individuals, standard deduction $16,100, maximum zero / 15% rate amounts $49,450 / $545,500, §199A threshold $201,750 and phase-in to $276,750, §199A(i) minimum deduction $400) · IRS, Topic no. 554, Self-employment tax (92.35% of net earnings; $400 minimum) · IRS, Self-employment tax (Social Security and Medicare taxes): 15.3% = 12.4% + 2.9%; for 2026 the first $184,500 is subject to the social security part · IRS, Topic no. 560, Additional Medicare tax (0.9% above $200,000) · IRS, Topic no. 559, Net investment income tax (3.8%; $200,000 single) · 26 U.S.C. §199A as amended by Pub. L. 119-21 (OBBBA) §70105: (b)(3)(B), (d)(2)–(3) specified service trade or business, (i) minimum deduction · IRS, Instructions for Form 8995-A (QBI includes the deductible part of self-employment tax; consulting is a specified service trade or business) · IRS, Instructions for Form 1120 (Schedule J line 1a: taxable income × 21%; line 17: state and local taxes deductible) · Michigan Department of Treasury, State individual income tax rate for 2026 tax year (4.25%) · Michigan Department of Treasury, Calendar year tax information (2026 personal exemption $5,900) · Michigan Department of Treasury, Corporate Income Tax (6%; no filing if apportioned gross receipts under $350,000; small business alternative credit 1.8%) · MCL 206.671 (Income Tax Act of 1967), small business alternative credit: $180,000 shareholder test and reductions from $160,000 · Michigan Revenue Administrative Bulletin 2020-26, Small business alternative credit · MCL 206.623(2): taxes on or measured by net income added back to the CIT base · City of Detroit, Income Tax Information (residents 2.4%, corporations 2.00%, personal exemption $600) · Michigan Department of Treasury, Sales and Use Tax (6%; sales tax license valid 1 January – 31 December; no local sales tax) · Michigan LARA, Corporations Division, Filing Fees (Articles of Organization $50; Articles of Incorporation $10 + $50; annual statement $25, annual report $25) · IRS, Sole proprietorships (Form 1040, Schedule C, Schedule SE, Form 1040-ES) · IRS, Estimated taxes (required if you expect to owe $1,000 or more)

查核日期: 2026年11月4日

依典型情況估算：未計入增值稅（營業稅）、創業優惠、其他收入及家庭相關扣除。不構成稅務意見。