1 含有标签「IC-DISC」

Interest Charge Domestic International Sales Corporation — federal tax incentive for U.S. exporters, commission payment rules, Form 1120-IC-DISC compliance, and qualified dividend rate strategies for closely held pass-through manufacturers and distributors

查看所有标签

May 13, 2026·mike

IC-DISC：控股型出口商如何将出口利润的联邦税率降至 23.8%

IC-DISC 是唯一专门针对美国出口商且适用于转嫁税负实体的永久性联邦税收激励措施。它通过一家免税的纸面公司转拨出口佣金，并以合资格股息的形式回流，从而将控股型制造商、分销商、软件供应商和工程公司的出口利润实际联邦税率从约 40% 降至 23.8%。