美国德拉瓦州（特拉华州）以其宽松的营商环境，灵活的税务体系，吸引着众多投资者在此设立公司，德拉瓦作为美国的“离岸州”是大多数开拓美国市场的中国企业的首选。
德拉瓦公司的一大优势就是低廉的特许经营税，长期以来德拉瓦政府维持统一的税费不变，即Corporation75美元，LLC250美元。
但是上述税费将在2014年7月发生改变。德拉瓦州务卿对《德拉瓦法典》进行修订，该法案自2014年1月1日起生效，自2014年7月1日起，对2014年及此后的税务年度将提高有限责任公司税和公司特许经营税，具体如下：
1、对于LLC特许经营税费将从250美元提高50美元至300美元。
2、对于Corporation特许经营税费将从最低75美元起提高100美元至最低175美元
从而使得德拉瓦公司年审费用相应增加100美元（Corporation）和50美元（LLC）。
德拉瓦州务卿关于提高费用的原文如下：
HOUSE OF REPRESENTATIVES
147th GENERAL ASSEMBLY
HOUSE BILL NO. 265
AN ACT TO AMEND TITLE 6 AND TITLE 8 OF THE DELAWARECODE RELATINGTO VARIOUSFEES AND
TAXESCHARGED BY THE SECRETARYOF STATE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATEOF DELAWARE:
Section 1. Amend §15-1208(a), Title 6 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(a) Every partnership that has filed a statement of partnership existence shall pay an annual tax, for the use of the
State of Delaware, in the amount of~ $300.
Section 2. Amend §17-1109(a),Title 6 of the Delaware Code, by making deletioris as shown by strike through
and insertions as shown by underline as follows:
(a) Every domestic limited partnership and every foreign limited partnership registered to do business in the State
of Delaware shall pay an annual tax, for the use of the State of Delaware, in the amount of~ $300.
Section 3. Amend §18-1107(b),Title 6 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(b) Every domestic limited liability company and every foreign limited liability company registered to do
business in the State of Delaware shall pay an annual tax, for the use of the State of Delaware, in the amount of ~
$300.
Section 4. Amend § 503(a)(1), Title 8 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(1) Where the authorized capital stock does not exceed 5,000 shares,m$175; where the authorized capital
stock exceeds 5,000 shares, but is not more than 10,000 shares, ~ $250; and the further sum of$75 on each 10,000
shares or part thereof.
Section 5. Amend § 503(a)(2), Title 8 of the Delaware Code, by making deletions as shown by strike through
and insertions as shown by underline as follows:
(2) Seventy five One hundred and seventy-five dollars where the assumed no-par capital of the corporation,
found in the manner provided in this paragraph, does not exceed $500,000; ~ $250 where the assumed no-par capital
exceeds $500,000 but is not more than $1,000,000; and the further sum of$75 for each $1,000,000 or part thereof of such additional assumed no-par capital."
Section 6. Amend § 503(c), Title 8 of the Delaware Code, by making deletions as shown by strike through and
insertions as shown by underline as follows:
(c) In no case shall the tax on any corporation for a full taxable year, computed by paragraph (a)(1) of this section
be more than $180,000 nor less than ~ $175; or computed by paragraph (a)(2) of this section be more than $180,000 nor
less than $350.
Section 7. This Act shall be effective as of January 1,2014.
SYNOPSIS
This Act increases the annual tax assessed on partnerships, limited partnerships and limited liability companies on
file with the Secretary of State from $250 to $300 and increases the corporation franchise tax by $100 for those
corporations that file on the authorized shares method. |
