State and Local Tax
State and Local Tax needs are constant, recurring events. 国家税收对企业的影响看似简单，却极其复杂. 在州和地方税法范围内管理风险和发现机会可能是一项艰巨的任务. 法律的这一不断发展的领域给你的纳税时间带来了方方面面的不确定性, how much income is taxable, or what is and is not taxable. On the bright side, complexity creates opportunity.
Like your personal health, state and local taxes can be broken into diagnostic services, preventative services, and emergency services. As your business grows and evolves, new issues will surface that need to be addressed. LBMC的州和地方税务(SALT)团队为客户提供前瞻性和战略性的多州税务服务，以降低风险, defend positions and improve cash flow. 明升体育app下载SALT专家随时准备为您的州税务问题提供规划和解决方案，无论您是否在一个州开展业务, several or all 50 states.
While we focus on sales and use tax, state income tax, gross receipts taxes (Ohio CAT) and franchise tax, 我们还提供财产税(有形个人财产和不动产)和无人认领财产服务.
Whether your business needs are simple diagnostics or complex emergencies, LBMC的州和地方税专业人员将协助确保您的州和地方税负担降到最低，从而使您的公司能够向前发展.
Diagnostic Services
无论你是去看医生做例行检查还是从未看过医生, 有时你只需要做一些基本的测试，就能发现是否有需要注意的问题或机会. As with your health, early detection is key to keeping a problem from getting out of control. Also, if an opportunity is not captured within the right time frame, it can be lost forever having lasting effects on your company’s bottom line.
The most basic diagnostic test is a nexus review 你在哪里了解到你的公司有义务提交所得税申报表和/或登记收取销售税.
Other diagnostic tests include:
- determining if what you are selling in a state is taxable (sales and use taxability review);
- 审查所有年份(通常为3年或4年)的发票和交易，以确定与豁免相关的退款机会, credits, exclusions, tax treatment of special transactions and tax base items (reverse sales tax audits); and
- 审查所有年度的所得税申报表(通常是3年或4年)，以确定与税基相关的退税机会, apportionment factors, filing methodology (separate, combined, consolidated), unitary group, business vs. nonbusiness income classification, net operating loss utilization, and pass-through entity non-resident withholding and composite filing (reverse income tax audits).
Preventative Services
How do you keep problems from happening?
您需要适当的系统或专家持续监控和维护可能形成问题的潜在区域. 如果管理不当，州税务合规可能会产生巨大的负债，随着时间的推移而增加. Consequently, LBMC的专业人员围绕公司的州税务合规和规定要求提供咨询服务.
除上述诊断服务外，明升体育app下载销售税咨询服务可能包括:
- Reviewing your compliance process
- Helping your company select compliance software and implement the software solution
- Co-sourcing or outsourcing your sales tax compliance
- Helping your company determine your ASC 450 provision positions
- Providing on-site custom training to your team
- 帮助贵公司确定合并、收购或重组对销售税的影响
Our income tax consulting services, in addition to the diagnostic services mentioned above, may include:
- 审查贵公司的分配和收入来源方法，以确定你的分配因素是否能公平准确地反映你在一个州的收入
- Helping your company determine whether they should be filing separate, 合并或合并收益，可以减少税收或促进净经营损失的利用
- 检查公司的州税加减，以确定是否可以采取额外的扣除或增加
- 帮助直通实体确定是否可能进行复合申报，以及需要在何种水平上进行非居民预扣
- Helping your company file required amended returns related to federal RAR compliance
- Co-sourcing or outsourcing your income tax compliance
- Helping your company determine your ASC 740 provision positions
- 帮助贵公司确定合并、收购或重组对所得税的影响
Emergency Services
When a crisis strikes or unforeseen circumstances occur, you need an advocate with technical expertise and practical solutions. Whether the emergency stems from an audit notice or assessment, a notification from a vendor, or an internal review that uncovers errors over a multiple year period, we can help.
We advocate for our clients and help them before, during and after an audit. We help companies defend positions and reduce penalties and interest when possible. Ultimately, our goal is to resolve your problem quickly, outside of a courtroom and at the lowest cost to you.
- 您是否收到审计意向通知，并被要求提供的大量信息所淹没?
- Are you being to ask sign forms, such as the statute of limitations waiver, which only seems to benefit the State?
- Have you been selected to use statistical sampling for the sales tax portion of the audit?
- Has the auditor identified issues in the audit and proposed adjustments where you disagree?
- 你是否确信审计师已经发现了潜在的超额支付和缺陷?
- 如果审计已经结束，你仍然不同意审计师提出的一些调整, what are your options?
- Do you understand the Department’s informal taxpayer conference process?
Our emergency services may include:
- 帮助你的公司确定是否有任何多付来抵消潜在的少付
- Managing the audit and representing your company throughout the entire audit process
- 通过书面抗议和非正式会议或行政上诉程序分析和捍卫你的立场
- 通过写一封裁定请求信，帮助你的公司清楚地了解它的情况
- 通过自愿披露协议的谈判和代理，帮助您的公司减轻历史税务风险
How do you know if you need state and local tax assistance?
- Do you know which states you are required to file income tax returns with, or register and collect sales tax? You may need a Nexus Review.
- Do you need help reducing any prior year tax, 在征收销售税或申报所得税之前的利息和罚款风险? You may need a Voluntary Disclosure Agreement.
- Do you know if what you are buying and selling is subject to sales tax? You may need a Sales & Use Taxability Review.
- Do you know if you are taking advantage of all applicable exemptions or credits? We can help you with an Exemptions and Credits Review.
- Do you know if you have been overpaying or underpaying your sales and use tax obligations? 您是否希望获得先前多付款项的退款，并减少您在未来审计中的风险敞口? You may benefit from a Reverse Audit and Automation of your Use Tax Accrual.
- 您是否需要通过了解您的暴露和可能的退款机会来为审计做准备，或减少当前的审计评估? We can help you with Audit Defense and a Reverse Audit.
- 你是否需要清理销售税敞口，为将来出售或收购一家公司做准备? We can help you with a Reverse Audit and a Voluntary Disclosure Agreement.
- 你知道重组、收购或合并对你公司的国家税务责任有什么影响吗? We can help with Due Diligence and Modeling.
The LBMC Difference
At LBMC, 我们以非凡的热情和智慧为全国各地的客户提供深厚而多样的专业知识. 我们已经建立了最好的声誉之一，并在业内拥有最高的客户满意度和推荐率. 如果您正在寻找一家拥有多国专业知识的公司，可以提供个人关注和绩效, LBMC sets a higher, uncommonly approachable standard.