機(jī)械設(shè)備卡件MVME2604-1121A
電子申報(bào)授權(quán)所有納稅人和報(bào)稅人必須提交公司營業(yè)稅申報(bào)表并以電子方式付款。該授權(quán)包括所有退貨、預(yù)計(jì)付款、延期和憑單。訪問該部門的網(wǎng)站或與您的軟件提供商聯(lián)系，看看他們是否支持任何或所有這些文件。要以電子方式提交和支付年度報(bào)告，請?jiān)L問收入和企業(yè)服務(wù)司網(wǎng)站。開始之前，請?jiān)谕瓿赏素浨白屑?xì)閱讀所有說明。包括聯(lián)邦表格1120-S以及所有相關(guān)表格和附表的完整副本。參見技術(shù)公告，TB-98（R），聯(lián)邦申報(bào)表以及根據(jù)P.L.2020，C.118的公司營業(yè)稅申報(bào)表的表格和附表。高級管理人員和董事的個人責(zé)任根據(jù)N.J.S.A.14A:6-12，任何公司的高級管理人員或董事應(yīng)在解散或清算期間向股東分配或促使他人分配任何資產(chǎn)，而無需首先支付對該公司征收的所有公司特許權(quán)稅、費(fèi)用、罰款和利息，N.J.S.A.54:50-18和其他適用法律規(guī)定，應(yīng)對上述未付稅款、費(fèi)用、罰款和利息承擔(dān)個人責(zé)任。在某些合并、合并和解散的情況下，還需要遵守N.J.S.A.54:50-13。凈收入的扭曲董事有權(quán)調(diào)整和重新確定總收入和支出項(xiàng)目，以根據(jù)《公司營業(yè)稅法》公平合理地確定應(yīng)付稅款。
有關(guān)行使此權(quán)限的條件的詳細(xì)信息，請參見N.J.A.C.18:7-5.10條例。會計(jì)方法納稅申報(bào)表必須采用納稅人聯(lián)邦所得稅申報(bào)表中采用的相同會計(jì)方法、現(xiàn)金、權(quán)責(zé)發(fā)生制或其他基礎(chǔ)。附加條款如果空間不足，請以與原始打印頁相同的格式添加附加條款。附加條款必須編號，并清楚列出每個相應(yīng)附加條款的附表和行。聯(lián)邦/州稅務(wù)協(xié)議新澤西州稅務(wù)局和國稅局參與了一項(xiàng)聯(lián)邦/州相互交換稅務(wù)信息的計(jì)劃，以驗(yàn)證聯(lián)邦和新澤西州納稅申報(bào)表上報(bào)告的信息的準(zhǔn)確性和一致性。需要提交文件的公司根據(jù)《國內(nèi)稅收法》第1361節(jié)的規(guī)定選擇并獲得資格，并且獲得資格并被接受為新澤西州S公司的所有公司都需要提交CBT-100S（除非他們選擇成為合并集團(tuán)的一部分）。尚未選擇并被授權(quán)為新澤西州S公司的聯(lián)邦S公司必須填寫CBT-100表或CBT-100U表，就好像根據(jù)《國際破產(chǎn)條例》第1362節(jié)“公司索賠P.L.86-272”未做出選擇一樣。
Electronic declaration authorizes all taxpayers and tax filers to submit corporate business tax returns and make payments electronically. This authorization includes all returns, scheduled payments, extensions, and vouchers. Visit the department's website or contact your software provider to see if they support any or all of these files. To submit and pay the annual report electronically, visit the Revenue and Enterprise Services Division website. Before you begin, please read all instructions carefully before completing the return. Include full copies of Federal Form 1120-S and all related forms and schedules. See Technical Bulletin, TB-98 (R), Federal Return, and in accordance with P.L.2020, C 118. Personal liability of senior executives and directors According to N.J.S.A.14A: 6-12, senior executives or directors of any company shall distribute or cause others to distribute any assets to shareholders during dissolution or liquidation, without first paying all corporate franchise taxes, fees, penalties and interests imposed on the company. N.J.S.A.54:50-18 and other applicable laws and regulations Individual liability for fines and interest. In some cases of merger, consolidation and dissolution, N.J.S.A.54:50-13 is also required. The directors who distort the net income have the right to adjust and redefine the total income and expenditure items so as to fairly and reasonably determine the tax payable in accordance with the Business Tax Law of the Company.
See N.J.A.C.18:7-5.10 Regulations for details on the conditions for exercising this authority. The accounting method tax return must use the same accounting method, cash, accrual basis, or other basis used in the taxpayer's federal income tax return. Additional Terms If space is insufficient, please add additional terms in the same format as the original printed page. The rider must be numbered and clearly list the schedules and lines of each corresponding rider. Federal/State Tax Agreement The New Jersey State Revenue Service and the Internal Revenue Service have participated in a federal/state exchange of tax information program to verify the accuracy and consistency of information reported on federal and New Jersey tax returns. All companies that are required to file are required to file CBT-100S (unless they elect to be part of a consolidated group) if they are selected and qualified under section 1361 of the Internal Revenue Code, and are qualified and accepted as S companies in New Jersey. A federal S corporation that has not yet chosen and is authorized to be a New Jersey S corporation must complete Form CBT-100 or Form CBT-100U, as if it had not chosen under section 1362 of the International Bankruptcy Regulations, "Company Claims P.L.86-272.".
