糊涂了。这个s corp分红不是不交税吗。怎么这个例子35%的税一下子就哗啦出去了。
Benefit #3: No Corporate Tax
S Corporations also provide a third benefit in the tax arena because they
don't pay corporate income taxes. In other words, S corporations get to
avoid the well-known "double-taxation" problem. However, the "no corporate
income taxes" benefit often isn't a savings for small corporations.
Suppose that two corporations each earn the same pretax profit of $100,000
and are owned by Ms. Davidson who pays the highest federal income tax rate
of 35%. One corporation is an S corporation and the other is a C corporation.
The S corporation can distribute the entire $100,000 in profits to Davidson
as dividends because there is no corporate income tax. Davidson then pays $
35,000 in personal income taxes on the S corporation profits, which means
she nets $65,000 in after-tax profits from the S corporation.
In comparison, the C corporation can’t pay the entire $100,000 in profits
to Davidson. The C corporation first pays $22,250 in corporate income taxes.
When the C corporation pays the remaining $77,750 to Davidson as a dividend
, DaVinci pays another $11,663 in 15% "dividend" taxes on the C corporation
profits. This means that Davidson nets roughly $66,000 in after-tax profits
from the C corporation profits. In this case, DaVinci saves money with a C
corporation in spite of having to pay the corporate income tax.
