Miryam Wisnicki.2020年4月14日
美国国税局已经发布了一些常见的问题，这些问题是关于延迟缴纳由《关心法案》提供的就业税的存款和支付。
根据“关注法”，雇主可以推迟押金和支付雇主的社会保障税，自雇人员可能会推迟某些自雇税款。但是，该法规规定，虽然所有雇主通常都有资格参加延期，但延期规定不适用于从薪水保护计划贷款（PPP）借出贷款宽恕的纳税人。在发布常见问题Q之前，目前还不清楚已申请并获得尚未正式宽恕的PPP贷款的纳税人是否有资格获得薪资税收延期和/或受某种形式的“陆战国”/掠夺宽恕。幸运的是，美国国税局在常见问题解答中提供了一些需要的纳税人友好救济，并允许纳税人利用延期规定直到雇主从贷方获得决定，即PPP贷款被宽恕：
- 雇主可以申请并收到PPP贷款，尚未宽恕推迟存款和支付雇主的社会保障税的份额，而不会产生存款和未能支付罚款？
是。Employers who have received a PPP loan, but whose loan has not yet been forgiven, may defer deposit and payment of the employer’s share of social security tax that otherwise would be required to be made beginning on March 27, 2020, through the date the lender issues a decision to forgive the loan in accordance with paragraph (g) of section 1106 of the CARES Act, without incurring failure to deposit and failure to pay penalties. Once an employer receives a decision from its lender that its PPP loan is forgiven, the employer is no longer eligible to defer deposit and payment of the employer’s share of social security tax due after that date. However, the amount of the deposit and payment of the employer’s share of social security tax that was deferred through the date that the PPP loan is forgiven continues to be deferred and will be due on the “applicable dates,” as described in FAQs 7 and 8.
可以找到提供一些其他有用信息的常见问题解答点击这里。
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