personal holding company income

简明释义

个人持股公司所得

英英释义

例句

1.If a corporation earns more than 60% of its income from passive sources, it may be subject to personal holding company income (个人控股公司收入) taxes.

如果一家公司超过60%的收入来自被动来源，它可能会受到个人控股公司收入（个人控股公司收入）税的影响。

2.A company that primarily holds stocks and bonds might generate personal holding company income (个人控股公司收入).

一家主要持有股票和债券的公司可能会产生个人控股公司收入（个人控股公司收入）。

3.Investors should be aware of the implications of personal holding company income (个人控股公司收入) when structuring their investments.

投资者在构建投资结构时应了解个人控股公司收入（个人控股公司收入）的影响。

4.The IRS classifies certain types of income as personal holding company income (个人控股公司收入) for tax purposes.

美国国税局将某些类型的收入归类为个人控股公司收入（个人控股公司收入）用于税务目的。

5.To avoid penalties, businesses must correctly report any personal holding company income (个人控股公司收入) on their tax returns.

为了避免处罚，企业必须在其纳税申报表上正确报告任何个人控股公司收入（个人控股公司收入）。

作文

In the world of finance and taxation, the term personal holding company income refers to a specific category of income that is generated by a personal holding company. A personal holding company is defined as a corporation that primarily holds assets and earns income from investments rather than actively conducting a business. The personal holding company income is typically derived from sources such as dividends, interest, rents, and royalties, which are not generated from the active business operations of the corporation. Understanding personal holding company income is essential for both investors and tax professionals, as it has significant implications for tax liabilities. In the United States, personal holding companies are subject to special tax rules under the Internal Revenue Code. If a corporation meets the criteria for being classified as a personal holding company, it may be required to pay an additional tax on its personal holding company income. This tax is designed to discourage companies from avoiding taxes by accumulating passive income rather than distributing it to shareholders. To qualify as a personal holding company, a corporation must meet certain criteria set forth by the IRS. These include having at least 60% of its adjusted ordinary gross income derived from passive sources, such as dividends and interest. Additionally, the company must have at least five or fewer individuals owning more than 50% of its stock during the last half of the taxable year. This classification is crucial because it determines how the income is taxed and what deductions may be available. For investors, understanding the nature of personal holding company income can influence investment decisions. For instance, if an investor is considering investing in a corporation that qualifies as a personal holding company, they should be aware of the potential tax implications associated with that investment. Income earned by such corporations may be subject to double taxation: once at the corporate level when the income is earned, and again at the individual level when dividends are distributed to shareholders. Furthermore, the management of a personal holding company may also be influenced by its personal holding company income. Since personal holding companies are often used as vehicles for wealth preservation and estate planning, the way they manage their income and distributions can significantly impact the financial health of the shareholders. For example, if the company accumulates excessive personal holding company income, it may trigger the additional tax mentioned earlier, leading to less favorable outcomes for shareholders. In conclusion, the concept of personal holding company income is a critical aspect of corporate finance and taxation. It highlights the importance of understanding how income is generated and taxed within personal holding companies. As investors navigate the complexities of the financial landscape, being informed about personal holding company income can help them make better investment choices and manage their tax liabilities effectively. Thus, both investors and tax professionals must stay updated on the regulations surrounding personal holding companies to optimize their financial strategies and ensure compliance with tax laws.

在金融和税务领域，术语个人控股公司收入指的是由个人控股公司产生的一种特定类别的收入。个人控股公司被定义为主要持有资产并从投资中获得收入的公司，而不是积极开展业务的公司。个人控股公司收入通常来自于股息、利息、租金和特许权使用费等来源，这些收入不是通过公司的积极业务运营产生的。理解个人控股公司收入对于投资者和税务专业人士至关重要，因为它对税务负担有重大影响。在美国，个人控股公司根据《国内税收法》受到特殊的税务规则。如果一家企业符合被归类为个人控股公司的标准，则可能需要对其个人控股公司收入支付额外的税。这项税收旨在阻止公司通过积累被动收入来避免税收，而不是将其分配给股东。要符合个人控股公司的资格，企业必须满足国税局规定的某些标准。这些标准包括至少60%的调整后普通总收入来自被动来源，例如股息和利息。此外，公司必须在纳税年度的后半段内，至少有五个或更少的个人拥有超过50%的股票。这一分类至关重要，因为它决定了收入的税收方式以及可能可用的扣除额。对于投资者来说，了解个人控股公司收入的性质可以影响投资决策。例如，如果投资者考虑投资一家符合个人控股公司资格的企业，他们应了解与该投资相关的潜在税务影响。此类公司获得的收入可能会面临双重征税：一是在公司层面上，当收入产生时征税；二是在个人层面上，当股息分配给股东时征税。此外，个人控股公司的管理也可能受到其个人控股公司收入的影响。由于个人控股公司通常被用作财富保护和遗产规划的工具，因此他们管理收入和分配的方式可能对股东的财务健康产生重大影响。例如，如果公司积累了过多的个人控股公司收入，可能会触发前面提到的额外税收，从而导致股东的结果不太理想。总之，个人控股公司收入的概念是公司财务和税务的一个关键方面。它突显了理解收入在个人控股公司内如何产生和征税的重要性。随着投资者在复杂的金融环境中航行，了解个人控股公司收入可以帮助他们做出更好的投资选择，并有效管理税务负担。因此，投资者和税务专业人士必须及时了解个人控股公司的相关法规，以优化他们的财务策略，并确保遵守税法。