华盛顿州税收

✧华盛顿州税收概要本州税收特色：▪不征收个人所得税▪不征收企业所得税▪不征收库存税▪不征收单一税▪不征收利息税、红利税和资本利得税以下表格列出的为本州主要税种，详细清单请参见税务局(DOR) 网站。

有关本州的税务优惠政策，请参见税收优惠政策网页。

▪税务延付和税务减免(华盛顿州税务局)▪税收优惠政策▪华盛顿州主要税种(华盛顿州税务局)税种和成本税基/ 管理部门所得税无库存税无利息税、红利税、资本利得税无营业及开业许可税•制造业： .00484•批发： .00484•零售： .00471•服务业等： .015华盛顿州税务局零售营业税 6.5%外加0.5-1.7%的地方税华盛顿州税务局财产税评估价值每1000美元平均征收7.32 - 15.75 美元员工工资实行小时工资；工资水平依行业而定。

华盛顿州劳动和行业管理局华盛顿州就业保障局营业及开业许可税华盛顿州的营业及开业许可税按总收入计征。

几乎所有的企业，包括公司、合伙制企业、个体私营企业和非盈利机构都必须缴纳营业及开业许可税。

实行免征的为农业和房地产租售。

成长性企业在招聘和培训等环节能获得营业及开业许可税扣减。

高科技行业也享有税务扣减。

详情请见税收优惠政策。

▪营业及开业许可税问答(华盛顿州税务局)▪营业及开业许可税相关信息(华盛顿州税务局)零售营业税州政府的营业税率为6.5%，地方政府的营业税从0.5%至1.7%不等。

除了大多数有形产品外，以下服务也须缴纳营业税，其中包括：清洁、修理、房地产改建或翻新和园林景观服务等。

位于经济不发达地区或在不发达地区开设新厂的制造企业、高科技企业、仓储或分销企业享有免税待遇，详情请见税收优惠政策或访问以下网页：▪GIS税率查询系统(华盛顿州税务局)▪转售证有关信息(PDF) (华盛顿州税务局)▪零售营业税(PDF) (华盛顿州税务局)财产税财产税分州税和地方税两部分，税率依所在地而定，按财产的评估价值征收。

免税的财产包括：企业库存、无形财产（包括现金、银行存款、股票和债券）、家用品和个人物品，以及其它州出产、途径华盛顿州运输的特定农产品、木材、矿产或金属产品。

在华盛顿州州，1999年至2003年间，平均财产税每1000美元评估价值共调低了1.25美元以上。

2003年的平均税率为每千元12.33美元，县级水平税率从每千元7.32美元至15.75美元不等。

▪GIS税率查询系统(华盛顿州税务局)▪县政府部门链接(华盛顿州税务局)▪财产税问答(华盛顿州税务局)▪财产税介绍(华盛顿州税务局)▪财产税统计数据和报告(华盛顿州税务局)员工工资华盛顿是唯一按照工作小时数制定员工工资税率的州。

工人病假、度假、法定假期和请假均无工资。

▪员工工资劳动保险(华盛顿州劳动和行业管理局)失业保险失业保险费率依公司或行业的实际失业情况而定。

企业的失业成本越低，其失业保险费率也越低。

新参加州失业保险的企业适用该行业的平均失业保险费率，三年后按照“经验定价”决定费率。

▪失业保险(华盛顿州就业保障局)▪失业税手册(华盛顿州就业保障局)执照申办详情请参见在华盛顿州开展业务网页。

✧经商概述▪如您选择在华盛顿州拓展业务或为企业选址，请联络商务和项目发展办公室寻求协助。

▪如需了解有关选址信息，请访问选址网页。

华盛顿州政府竭诚为企业实现在本州的业务发展，以下为有关政府部门的链接及可提供的有关信息和协助：▪商务和项目发展办公室负责协助制造、加工和呼叫中心企业选择经营场所和拓展业务。

▪国际贸易部（International Trade Division）负责解答任何有关出口的疑问。

▪税务局（The Department of Revenue）负责管理本州税收工作。

▪劳动和行业管理局（Department of Labor and Industries）负责监督从业人员薪酬和职业场所安全问题。

▪就业保障局（Employment Security Department）负责管理失业保险事务。

▪执照申办局（Department of Licensing）负责办理驾驶执照、营业执照等几乎所有执照。

新设企业申请网页上列出了营业执照申办清单。

▪审批协助办公室（Office of Regulatory Assistance）负责处理所有环境审批事务。

华盛顿州经商指南▪小型企业指南(CTED)▪了解华盛顿州经商信息(Access Washington)▪在华盛顿州经商（税务局）▪成立企业（执照申办局）华盛顿州商务环境▪商务环境（经济）▪招聘和培训▪环境审批▪选址协助▪税收商务推进组织▪华盛顿州企业协会（Association for Washington Businesses）▪华盛顿圆桌会议（Washington Roundtable）▪华盛顿研究委员会（Washington Research Council）▪少数民族和妇女创业办公室（Office of Minority & Women's Business Enterprises）▪创新评估中心（Innovation Assessment Center，华盛顿州立大学）✧投资人常见问题Q: 企业经营经营企业需要申请办理哪些许可证和执照？A: ♣审批协助办公室可解答您有关许可证申办的任何问题。

♣执照申办部–营业执照可解答您有关执照申办的任何问题。

Q: 企业融资华盛顿州针对制造企业实施了哪些融资项目？A: 融资网页或华盛顿州经济贸易发展厅的企业融资办公室主页列出了众多为制造企业提供的融资方案选择。

Q: 企业选址我如何获得企业选址方面的协助？A: 您可首先从理想地点网页开始为您的企业选址。

该网页具有基于标准的搜索功能，能根据您的要求搜索匹配的地点、办公楼或场所。

您也可发送邮件至******************.gov或拨打电话(360) 725-4100，与我们取得联系。

不要忘记使用我们为您度身定制的地点成本比较服务！Q: 我从哪里可以了解企业必须缴纳哪些税种？A: 华盛顿州税务局可提供企业必须缴纳的一般税和行业特种税清单。

请点击链接税种介绍。

Q: 我能与哪位负责人取得联系，以获得企业选址方面的协助？A: 您可在各县概览中找到地方经济发展机构的联络人名单和电话号码。

上述联络信息可通过点击按地图/县/城市搜索网页上的菜单或地图获得。

Q: 税收优惠华盛顿州实行了哪些税收优惠政策？A: 华盛顿州针对研究、开发、制造、仓储/物流、以及高科技企业实施了诸多税收优惠政策。

请访问税收优惠政策网页，了解详细信息：♣高科技企业和行业税收抵免♣企业和行业新工作岗位税收抵免♣企业和行业工作培训服务税收抵免♣制造机械销售和使用税收豁免♣农村销售和使用延期纳税♣高科技销售和使用延期纳税♣制造机械销售和使用税收豁免♣农村销售和使用延期纳税Q: 我从哪里可以获得有关商务咨询的服务（如市场营销、人力资源、帐目归档等）？A: ♣美国小型企业管理署可为企业提供各类资源。

美国小型企业管理署项目网页中列出了有关的技术和财务链接，以及有关外包服务等特殊服务的链接。

♣如需了解有关地方资源的信息，请访问美国小型企业管理署驻西雅图地区办公室的网页。

Q: 人力资源、招聘和培训华盛顿州的哪些机构能提供定制的培训项目？A: 人力资源学院（Workforce College）是华盛顿州各所社区大学和专科学院提供的各项培训项目的在线数据库。

企业可根据其选定的主题领域搜索提供合适培训项目的学院，并要求这些学院提供定制培训服务方案。

如需了解华盛顿州提供的其它招聘和培训项目的更多信息，请访问招聘和培训网页。

Q: 统计数据我从哪里可以获得出口统计数据？A: ♣如需了解各州的出口数据，请访问美国国际贸易管理署（International Trade Administration）的贸易统计数据（TradeStats Express）网页。

♣如需了解更多有关华盛顿州国际贸易的信息，请访问国际贸易网页和华盛顿州经济贸易发展厅的国际贸易办公室主页。

投资移民EB-5签证外国投资者投资于有利于美国经济发展的商业企业可获得美国的永久居住权。

EB-5签证是申请人在投资基础上获得美国绿卡的最灵活途径。

EB-5签证不要求申请人管理企业的日常事务。

申请人可投资已有的企业或投资成立新企业。

同一家企业可接受来自多位申请人的投资。

EB-5签证申请人可以是企业的小股东。

美国移民归化局（US Immigration and Naturalization Services）指定的“经济特区”可接收来自投资移民申请人的投资。

移民投资通常要求申请人向某一“经济特区”投资一百万美元并创造10个新的工作岗位。

如“经济特区”位于失业率为美国全国平均水平1.5倍的高失业率地区，申请人的投资额可降低至50万美元。

EB-5 签证申请人来自社会所有阶层，包括专业人士、商务人士、从事儿童教育的人员、以及退休人员。

由于EB-5签证允许申请人在美国就业，许多通过EB-5签证获准在美国居住的申请人在美国从事慈善或兼职工作。

简而言之，EB-5签证为申请人在美国的工作生活提供了灵活选择。

▪如您不希望积极参与企业管理，您可考虑申请EB-5签证。

▪如您希望为父母或年龄在21岁以下的子女申请美国公民身份，您应考虑申请家庭类别的签证。

▪如您具有特殊技能或是某一领域的知名人士，您可考虑根据您的技能或名望申请美国公民身份。

▪如您希望参与管理企业，您可考虑申请L-1、E-2国际管理人士签证。

如您的目标是成为美国公民但不必积极参与企业管理，成本最经济的方式通常是申请EB-5签证。

•Pay taxes and premiums:•State business taxes- DOR•Unemployment insurance- ESD•Workers' compensation premiums- L&I•Fuel tax- DOL●Employment Security Department Washington State●Department of revenue Washington State●Washington State Department of Labor and Industries●Washington State Department of LicensePlan your businessBefore starting your business, be prepared to answer the following questions:What type of business would you like to open?What types of activities will you be performing?When do you plan to start your business?Where will your business be located?What business structure type will you have?For more information, see Types of business structures.What do you plan to call your business?Make sure that the name you have chosen isn’t already taken. Search in the following locations: Master License Service DatabaseOnline Business and Professional License Search. If your search result is “No matches were found for your search,” try spelling the name differently or leave out abbreviations or punctuation such as Inc, LLC, etc.By mail. Send us a letter with your return address, a list of the names you want to research, and a check or money order to pay the search fee. The cost is $4 to search up to 3 names. Send your letter to:Master License ServiceDepartment of LicensingPO Box 9034Olympia, WA 98507-90342.Department of Revenue — All trade names may not be included.3.Secretary of State Corporations Registration Data Search —Corporation and limited liability company names.4.U.S. Patent and Trademark Commission — Search for federally registered names.Additional resources for planning a businessNeed help with financing of a new or existing business?Visit the Department of Commerce website.Need help creating a business plan?See the U.S. Small Business Administration Business Plan Assistant.Get licensing contact info and formsCustomized informationYou can get a customized Business Licensing Guide Sheet just by telling us some information about the business you are starting (for example, restaurant in Seattle). The guide sheet will include:contacts for business licensing requirements.forms to start your business.How to get your guideTo find out what licenses you need:Get a Business Licensing Guide online.Call us at (360) 664-1400.Create your business structureYou may operate your business under any one of several business structures. Each type of business structure has certain advantages and disadvantages that should be considered. You should contact an attorney, accountant, financial advisor, or other business or legal advisor to determine which structure is most suitable for your business.Your business structure may be regulated by the Office of the Secretary of StateIf your business structure is a sole proprietorship or general partnership, you may just file the Master Business Application or supplemental forms (addenda).If your business structure will be one of the following, you must file with the Washington Secretary of State before filing the Master Business Application:CorporationLimited PartnershipLimited Liability CompanyLimited Liability PartnershipIf your business requires specialty licenses (i.e., vehicle dealer, liquor, gambling, etc.), you should send the Master Business Application with supporting documents to Master License Service afteryou have formed your ownership with the Secretary of State. Make sure your Unified Business Identifier (UBI) number is noted on all documents.If your busine ss doesn’t require specialty licenses, you can file the Master Business Application with the Secretary of State at the same time you file your formation papers.Types of business structuresFeesBuying or selling a vehicleCommercial vehiclesFuel taxDisabled parkingBoatsVehicle licensing officesBusiness Licensing Start a businessChange or update your businessRenew your licenseProfessional licensesCheck status of a business or professional licenseBusiness licensing officesUCCList of Licenses Moving to WATypes of business structuresSole ProprietorshipA Sole Proprietorship is one individual or married couple in business alone. Sole proprietorships are the most common form of business structure. This type of ownership is simple to form and operate, and may enjoy greater flexibility of management, less legal regulation, and fewer taxes. However, the business owner is personally liable for all debts incurred by the business.General PartnershipA General Partnership is composed of 2 or more persons (usually not a married couple) who agree to contribute money, labor, or skill to a business. Each partner shares the profits, losses, and management of the business, and each partner is personally and equally liable for debts of the partnership. Formal terms of the partnership are usually contained in a written partnership agreement.Limited PartnershipA Limited Partnership is composed of one or more general partners and one or more limited partners. The general partners manage the business and share fully in its profits and losses. Limited partners share in the profits of the business, but their losses are limited to the extent of their investment. Limited partners are usually not involved in the day-to-day operations of the business. Filing with the Washington Secretary of State is required.Note: Beginning in January 2010, a Limited Partnership may opt to become a Limited Liability Limited Partnership by including a statement to that effect in its certificate of limited partnership. Status as a limited liability partnership provides general partners with a shield from liability for obligations of the limited liability limited partnership.Limited Liability Partnership (LLP)A Limited Liability Partnership (LLP) is similar to a General Partnership except that normally a partner does not have personal liability for the negligence of another partner. This business structure is used most by professional such as accountants and lawyers. Filing with the Washington Secretary of State is required.CorporationA Corporation is a more complex business structure. A corporation has certain rights, privileges, and liabilities beyond those of an individual. Doing business as a corporation may yield tax or financial benefits, but these can be offset by other considerations, such as increased licensing fees or decreased personal control. Corporations may be formed for profit or nonprofit purposes. Filing with the Washington Secretary of State is required.Nonprofit CorporationA Nonprofit Corporation is a legal entity and is typically run to further an ideal or goal rather than in the interests of profit. Many nonprofits serve the public interest, but some engage in private sector activities. If your nonprofit organization is, or plans to, raise funds from the public, it may also be required to register with the Charities Program of the Washington Secretary of State. Charitable activities may require additional registration. Contact the Office of the Secretary of State for more information.Limited Liability Company (LLC)A Limited Liability Company (LLC) is composed of one or more individuals or entities through a special written agreement. The agreement includes: provisions for management, ability to assign interests, and distribution of profits and losses. Limited liability companies are permitted to engage in any lawful, for-profit business or activity other than banking or insurance. Filing with the Washington Secretary of State is required.TrustA Trust is a legal relationship in which one person, the trustee, holds the title to property (the trust estate or trust property) for the benefit of another person, the beneficiary.Massachusetts TrustA Massachusetts Trust is an unincorporated business with the property being held and managed by the trustees for the shareholders. The trustees are considered employees since they work for the trust. Filing with the Washington Secretary of State is required.File a Master Business ApplicationThe Master Business Application is a simplified form used to apply for many state licenses, registrations, and permits. It is also used to apply for some city licenses.Who should file, and when?You must file a Master Business Application when you first start your business, or when you change or update your business. You will need to file (or re-file) if you want to:Get a state business license or Unified Business Identifier (UBI) numberGet a new city or specialty license (such as a liquor license)Change ownership of a businessOpen or change business locationsRegister or change a trade nameHire employees (including minors and workers in the home)Change your unemployment or industrial insurance coverageHow to fileThere are 3 ways to file the Master Business Application and supplemental forms:File onlineComplete a Master Business Application online.Pay with a MasterCard, Visa, or American Express credit or debit card (gift cards cannot be used). Filing online isn’t recommended for some businesses. See the list of businesses that shouldn’t file a Master Business Application online for details.File by mailComplete the Master Business Application and any supplemental forms that apply to your business. To find out which supplemental forms you’ll need, see the Business Licensing Guide. Send your completed application, supplemental forms, and a check or money order payable to “Washington State Treasurer” for the fees to:Master License ServiceDepartment of LicensingPO Box 9034Olympia, WA 98507-9034File in personVisit any business licensing office.What is the fastest way to file?Your application will be processed more quickly if you file online. Applications filed in person take about the same amount of time to process as those filed by mail.Hire employeesBefore you hireIf you are starting a new business, you must submit a Master Business Application to register as an employer before you can hire employees.If you have an established business and are planning to hire employees (including minors and workers in the home), you must file a Master Business Application again before you hire.How to file a Master Business ApplicationWhen you fill out the Master Business Application, select “Hire Employees” or “Hire Employees under 18” under Purpose of Application. You must plan to hire employees within 90 days of submitting your Master Business Application.There are three ways to submit a Master Business Application:File a Master Business Application online and paying the fee by MasterCard, Visa, or American Express credit or debit card (gift cards cannot be used). Filing online isn’t recommended for some businesses. See the list of businesses that shouldn’t file a Master Business Application online for details.File by mail by sending a completed Master Business Application form and the $15 fee (check or money order) to:Master License ServiceDepartment of LicensingPO Box 9034Olympia, WA 98507-9034File in person at a business licensing office.For more information about filing your application, see File a Master Business Application.Workers’ compensation and unempl oyment insuranceAll businesses hiring employees are required to register for workers’ compensation and unemployment insurance.By completing the Master Business Application, you will be registered for workers’ compensation at the Department of Labor and Industries and unemployment insurance at the Employment Security Department.After filing your application, the Department of Labor and Industries and the Employment Security Department will send you information about employee quarterly report forms.Frequently asked questionsWho is an employee?An employee is someone subject to your control. Control exists when the employer determines the employees’ work schedule, hours, and job responsibilities. There are different types of employees:AdultsEmployees under age 18Employees working in Washington for an out-of-state business with no Washington location People that work in or around your homeIf you will be hiring employees, you must indicate this on your Master Business Application.Who is an independent contractor?Independent contractors are not considered employees. They engage in their own independent occupation or business, and are registered or licensed with the appropriate state and federalagencies. They usually advertise their services and usually have a significant investment in their business. They also keep business records and file taxes as a business. You can expect an independent contractor to provide everything necessary to complete their job. If you are hiring independent contractors, do not list them as employees on your Master Business Application.Are there any special requirements for hiring a minor or employee under 18?If you plan to hire employees who are under 18, you must also file for a permit to employ minors. Use the Master Business Application to apply for a Minor Work Permit.If you plan to hire employees under 16, contact the Department of Labor and Industries for additional requirements.Specialty licensesThe specialty licenses listed below are available through the Master License Service. In many cases, you will also need:state tax registration.industrial insurance (workers’ compensation).unemployment insurance.trade name registration.city and county licenses.Type of license License feeBulk fertilizer distributor $25 per locationCigarette retailerSee also: Tobacco products retailer $93 per locationCigarette vending machine $30 per machineCigarette wholesaler $650 main location$115 each branch locationCollection agency—in state $650 main location in WA$350 each branch location (in Washington or out of state)Collection agency—out of state $325 main location in WA$175 each branch locationCommercial telephone solicitor $72 per locationEgg handler/dealer $30 first location$15 each additional locationEmployment agency $783 main location$540 each branch locationEmployment directory service No feeLimousine $40 per location$25 per limousine for Vehicle Certificates$25 per limousine for Vehicle Inspection ReportLiquor licenses Variable feesLottery retailer $25 per location (one-time, nonrefundable)Manufactured/mobile home community $10 per manufactured/mobile homeMinor work permit No feeNursery retailer/wholesaler Variable feesPesticide dealer $67 per locationPrivate investigator agency $600 with unarmed principal$700 with armed principalNo fee for each additional locationRental car registration No feeSeed dealer $25 per locationSeller of travel $202 per locationShopkeeper $35 per locationTobacco distributorSee also: Cigarette retailer $650 main location$115 each branch location(Fee waived if you are also applying for or already have cigarette wholesaler license.)Tobacco products retailerSee also: Cigarette retailer $93 per location(Fee waived if you are also applying for or already have cigarette retailer license at same business location.)Underground storage tank $160 per tankUsed vehicle battery collector $15 per locationVehicle and vessel dealer Variable feesVehicle manufacturer Variable feesVehicles for hire (includes taxis) $20 for permit$20 per vehicle for certificatesVehicle transport and disposal Variable feesWaste tire carrier $200 per location plus $50 per vehicle ($50 nonrefundable)Waste tire storage site owner $250 per location ($50 nonrefundable)Weighing and measuring devices Variable feesWhitewater river outfitter $25 per locationX-ray facility and devices Variable feesMy specialty license is not listed here. How do I learn more about other types of specialty or professional licenses?If you need a license that is not available through Master License Service (i.e., contractors, day care, gambling licenses, etc.), file a Master Business Application and contact the regulatory agencies listed in your Business Licensing Guide to get more information about those licenses. You can also consult the list of licenses.City and county licensesMaster License Service now processes business license applications for many cities. This means you may be able to use the Master Business Application and addenda to apply for city licenses at the same time you apply for state licenses and registrations.Participating citiesYou may use Master License Service to apply for business licenses at the following participating cities. Select a city to find out how to get forms and apply for city licenses.•Anacortes •Bellevue •Blaine •BonneyLake •Covington •Duvall •Eatonville •Fircrest •Gig Harbor •Ilwaco•Issaquah•Lake Stevens•Liberty Lake•Long Beach•Longview•Marysville•Monroe•Prosser•Pullman•Richland•Ruston•Sammamish•Skykomish•Spokane Valley•Stanwood•Sultan•Sumner•TumwaterOther cities and countiesIf you will perform your work in any city or county NOT listed above, please contact them directly to determine if additional licenses are needed.Frequently asked questions: New businessesDo the owners qualify for or need unemployment or industrial insurance?To obtain this information you should contact Department of Labor and Industries and the Employment Security Department.When will I receive my tax reporting forms?You should receive your tax forms from Department of Revenue, Department of Labor andIndustries, and the Employment Security Department at the end of the first quarter in which you start reporting.How often will I need to complete tax reports?New accounts are generally assigned a quarterly reporting frequency; however, you may change your reporting frequency to monthly or annually. You will be notified of any changes and sent the appropriate tax returns for filing.What if I change my start date after my application was filed?You may change or correct your first activity date by simply sending something in writing to Master License Service.How long will it take to process my application?The processing time of your application can range from 10 days for the online application to 3-6 weeks for the paper application.When can I use my UBI number?As soon as it is assigned, you may begin using your UBI number for business purposes. Some business licenses require that you have the license posted before you can officially open your business to the public.When are my licenses active?You may begin business operations immediately after your UBI number is assigned, as long as you do not need any additional licenses that require agency approval (for instance liquor, lottery, or vehicle dealers). For licenses that need approval there is a waiting period while the appropriate agencies complete the process.What will happen after I file the Master Business Application and receive my UBI?We will mail you a Registration and License document (business license), and the Department of Revenue will send you information about handling sales tax and business and occupation taxes. If you indicate on the Master Business Application that you plan to hire employees, the Department of Labor and Industries and the Employment Security Department will send you information concerning employee quarterly report forms.To learn more about tax reporting in WA, watch this video workshop from Department of Revenue in English or Spanish.Do I have to renew my Master License?If your business is a corporation, a limited liability company, a limited liability partnership, or requires a specialty license available through the Master License Service, your license will renew annually. The expiration date is determined at the time of application and will be printed on the top right hand side of your Registration and Licenses Document under the Unified Business Identifier (UBI) number.Master License Service sends a courtesy renewal notice to owners approximately 45 days before their license expires. If you do not receive a renewal notice, please contact the Master License Service at (360) 664-1400.For those licenses not handled through the Master License Service, contact the regulatory agency listed on your license or permit.Washington's 2010 minimum wage is $8.55 per hourWashington’s minimum wage applies to workers in both agriculture and non-agricultural jobs, although 14- and 15-year-olds may be paid 85% of the minimum wage, or $7.27 an hour.Initiative 688, approved by Washington voters in 1998, requires L&I to make a cost-of-living adjustment to the minimum wage each year based on the federal Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W).Common questions about overtime rulesWhat is overtime?Most workers who are paid an hourly wage and work more than 40 hours in a 7-day work week must be paid overtime. When paying overtime, a business must pay at least one and one-half times the worker’s regular hourly rate.Is working overtime mandatory?Yes. Businesses may make overtime mandatory even if the workers do not want to do so, and even on a day that is normally a scheduled day off. (Exception: registered nurses and licensed practical nurses. Get information here on nurses’ overtime rules.)。