个体经营还是开公司：美国税负比较

以所选国家税收居民、利润相同为前提，比较个体经营在各种可选计税方式下的税费和社保缴费，以及自有公司的税费和缴费。

加载中…

形式

独资经营者 / 单一成员LLC

个体工商户Sole proprietorship / single-member LLC

利润填报在Form 1040的Schedule C中。您需缴纳10%–37%的联邦所得税、按利润92.35%计算的15.3%自雇税（其中12.4%部分仅至184,500美元）、密歇根州4.25%和底特律市2.4%的所得税。自雇税的一半可从收入中扣除；QBI扣除最高为利润的20%，但咨询属于“特定服务业”，在应税收入201,750至276,750美元之间逐步取消。

条件

美国没有增值税；州和地方销售税不计入。
若来自积极经营业务的QBI（按咨询业逐步取消规则调整后）不少于1,000美元，QBI最低扣除额为400美元；应税收入超过276,750美元时，咨询业务不能享受QBI扣除。
自雇收入超过200,000美元的部分另缴0.9%的附加医疗保险税（Additional Medicare Tax）。

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)

C类公司（C corporation）

公司C corporation

公司缴纳21%的联邦企业所得税、6%的密歇根州企业所得税（仅当总收入达到350,000美元；利润不超过160,000美元时，凭小企业替代抵免实际为1.8%）和2%的底特律市公司税。支付给您的股息为合格股息：联邦税率0/15/20%，超过200,000美元另加3.8%的净投资所得税（NIIT），再加密歇根州4.25%和底特律2.4%。

条件

美国没有增值税；州和地方销售税不计入。
密歇根州小企业替代抵免（1.8%）仅适用于总收入不超过2,000万美元且股东所占经营所得不超过180,000美元的情形；在160,000至180,000美元之间抵免减少20%–80%。
单一成员LLC可选择按公司纳税（Form 8832）。未列出S类公司（S corporation），因为它要求向所有者支付合理工资。

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)

计算假设

经营活动: 面向企业客户的IT/咨询服务

一名所有者，为该国税务居民，无雇员、无子女、无其他收入；全年经营。
居住在密歇根州底特律；单身申报，标准扣除额16,100美元；州税和市税不作逐项扣除。
就§199A而言，咨询属于“特定服务行业或业务”。公司：纳税年度为2026日历年，全部收入归属于密歇根州和底特律，股息为合格股息。
公司：所有者是唯一股东兼董事，不领工资；缴纳企业所得税后的利润要么当年全部作为股息分配，要么留在公司。
费用为有凭证的经营支出，在发生当年全额扣除；不考虑折旧规则、以前年度亏损和自愿养老金缴款。
不计增值税（VAT、GST/HST）和销售税：这些税转嫁给客户，不减少利润。

来源: 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)

核查日期: 2026年11月4日

按典型情况估算：未计入增值税、创业优惠、其他收入和家庭相关扣除。不构成税务建议。