现在是重组业务的好时机吗?

当你刚开始创业的时候, your goals and objectives are often different to the objectives of a business further along in its life cycle. 一旦你完成了最初的目标, such as building a customer base and being able to survive the initial cash shock of a start-up business, your business structure may change as you reassess whether your initial structure is still the most appropriate.

随着业务的成熟，优先级会发生变化. An initial emphasis on survival and success can give way to taxation of profits, 资产保护或继任计划. 那你现在的生意在哪里? It may be time to consider if your current structure is still appropriate for you.

不同的业务有不同的优先级. Following are key issues that may impact on your business structure decisions.

The profit generated by your business is taxed differently based on your structure. If the profit is ultimately taxed to an individual via a sole trader, 合伙或信托, 纳税义务可能在0%到47%之间, 视应税澳门官方赌场而定. If a company’s profit is taxed, the tax payable is a flat rate of 27.基础税率实体5%，其他公司30%.

All businesses are focused on their cash flow and the funds that are available when it comes to financing their operations. Many businesses find themselves with a healthy profit in their financial statements, 但他们会问钱在哪里? Funds have generally been reinvested in fixed assets or additional stock. This can cause problems in a trust structure when you need to pay the distribution to the beneficiaries, as there may simply be insufficient funds available to pay this distribution. And doing so may damage the business by limiting the funding of its  business operations.

The liability of the owners for the debts of a business vary greatly depending on the structure of their business.

A sole trader or a partner in a partnership is liable for the debts of the business. Personal assets as well as business assets are at risk if the business cannot pay its debts.

The trustee of a trust is liable for the debts of the business. The assets of the business and trustee are at risk if the business cannot pay its debts.

公司对股东负有有限责任. The shareholder is liable to pay the original purchase price of the shares and the assets of the business are at risk. 然而, only the value of the shares is at risk for the shareholder.

Different structures have different obligations and cost structures attached. This can become a consideration in the choice of structure for your business. Often this is a critical factor at the commencement of the business. 然而, later in the life cycle the tax benefits or asset protection may be of more value to the business owners.

When selling your business or amending the ownership of your business, certain structures allow for an easier transfer of the business. Potential tax liabilities may arise on the sale of the business, 但这些会根据你的业务结构而有所不同.

There are options available in the Income 税 Assessment Act that allow rollover relief for capital gains to be applied in specific circumstances. 例如, 如果你是通过信托经营你的企业, you can move the business operations into a company and obtain rollover relief if you satisfy the requirements. 印花税也是一个考虑因素. 然而, this differs depending on which state or territory the business is in. The value of goodwill is always a critical factor in these transfers.  Due to the current economic situation, the value of goodwill is likely to be reduced. If you were planning on a change in your business structure for a long-term benefit, 因此，这可能是一个继续前进的好时机.

A change of structure may provide benefits for you and your business. 随着业务的发展, you should recheck your current structure and ensure it is the right one for you. 如果有疑问，你可以选择 当地澳门赌场官网顾问 can assist you with, in order for you to achieve your goals. 请 澳门官方赌场 要讨论这些选项.