b*******d
发帖数: 750 | 1 现在想成立家公司，
初步的motivation，就是把名下的一些东西转过去，因为这些东西上有债务，
如果将来有经济危机，可以公司破产，不伤及自己。
这个make sense么，可以实现么？
还有，具体操作怎么做？
比如，我有一个房子，60万市场价值，30万的债务（银行贷款），
每年此房产产生的收入可以cover到利息，地产税等等cost，有正现金流。
那么问题来了，我如何把这这个房子转到这个新公司名下，而不经过一次买卖过程（公
司从我手中付款买下此房产）？？
非常感谢！！！ |
b*****u
发帖数: 1031 | 2 前提是你成立一个c corp，然后把房子作为你的capital contribution。这样的话不产
生交易，不用交税。你在公司的basis就是你原来房子的basis，所有的gain/loss都
pass through到公司，等你真正把房子卖掉的时候才视作真正的交易。进行结算，交税。
【在 b*******d 的大作中提到】
: 现在想成立家公司，
: 初步的motivation，就是把名下的一些东西转过去，因为这些东西上有债务，
: 如果将来有经济危机，可以公司破产，不伤及自己。
: 这个make sense么，可以实现么？
: 还有，具体操作怎么做？
: 比如，我有一个房子，60万市场价值，30万的债务（银行贷款），
: 每年此房产产生的收入可以cover到利息，地产税等等cost，有正现金流。
: 那么问题来了，我如何把这这个房子转到这个新公司名下，而不经过一次买卖过程（公
: 司从我手中付款买下此房产）？？
: 非常感谢！！！
|
b*******d
发帖数: 750 | 3 LLC?
thanks
税。
【在 b*****u 的大作中提到】
: 前提是你成立一个c corp，然后把房子作为你的capital contribution。这样的话不产
: 生交易，不用交税。你在公司的basis就是你原来房子的basis，所有的gain/loss都
: pass through到公司，等你真正把房子卖掉的时候才视作真正的交易。进行结算，交税。
|
h*****g
发帖数: 990 | 4 请问是不是pass through entities都可以？ S corp也行么？我是纯好奇，说的不对请
指教
税。
【在 b*****u 的大作中提到】
: 前提是你成立一个c corp，然后把房子作为你的capital contribution。这样的话不产
: 生交易，不用交税。你在公司的basis就是你原来房子的basis，所有的gain/loss都
: pass through到公司，等你真正把房子卖掉的时候才视作真正的交易。进行结算，交税。
|
b*****u
发帖数: 1031 | 5 恩恩，我记错了，是LLC不交税，直到卖出资产才结算。
【在 b*******d 的大作中提到】
: LLC?
: thanks
:
: 税。
|
b*****u
发帖数: 1031 | 6 Tax Consequences of Capital Contributions
Cash contributions to an LLC are not much different than a cash contribution
to a corporation or partnership. No gain or loss is recognized, and the
contributor’s basis for the stock or interest he receives is typically
deemed to equal the amount of cash he contributes. Contributing property,
however, has a significantly different impact. In an LLC, gain or loss in
contributed property is deferred until the partnership sells that particular
asset or the contributing member sells his or her share in the LLC. The
contributing member does not recognize a gain or a loss at the time of
contribution, irrespective of the percentage of his ownership allowed by the
operating agreement. When the LLC sells the contributed property, the gain
or loss that was not recognized initially is now recognized and allocated to
the contributing member.
This is in direct contrast is the transfer of appreciated property in a C or
S corporation in exchange for stock interest. In this instance the
transaction is taxable unless the contributor controls the corporation
through ownership of at least 80% of the stock.
In a C corporation, the corporation is taxable on any gain or loss when it
disposes of the contributed property, though there would be no tax
consequences to the shareholders. In an S Corporation, gain or loss that the
corporation recognizes when it disposes of the property passes through to
the shareholders in direct proportion to their stock ownership/investment.
The gain or loss is not allocated to the contributing shareholder.
These scenarios exemplify why it is critical to understand the type of
business in which your company will be engaging and what taxation model best
suits your LLC. |
