北卡罗来纳州皮特县


We believe low taxes are better for businesses and the people they employ.
北卡罗莱纳 has a proven track record of reducing and streamlining business taxes. At 2.5 percent, our state has the lowest corporate income tax rate in the country. We’re committed to helping businesses grow — and our tax rates won’t cut into your bottom line.

 

税务快讯

  • 所得税:5.25%,统一税率
  • 企业税率:2.5%
  • 销售税:7%(皮特县)
  • 皮特县的房产税: .每100美元估值6841美元


一般州税和地方税


 

销售及使用税

The State of 北卡罗莱纳 levies a general retail sales and use tax of 4.75%. Pitt County levies a sales and use tax of 2.25%, 总销售税为 7% 在皮特县.

 

北卡罗莱纳 offers a number of sales and use tax exemptions for business

制造业免税:

Manufacturing machinery and equipment used for manufacturing
Fuel, piped natural gas, and electricity used for manufacturing
原料:用于制造的原料

大型物流设施:

Large fulfillment facility equipment (Invests more than $100 million and creates 400 jobs)

数据中心:

Electricity and support equipment at a qualifying data center and computer software at any data center

其他免税:

Pollution Control and abatement equipment

Equipment for Research and Development for Physical, 工程, and Life Sciences companies (NAICS 54171) and Software Publishers (NAICS 5112)

 

房产税

皮特县企业个人财产

皮特县不动产

皮特县使用价值计划

PITT COUNTY ONLINE PARCEL INFORMATION SYSTEM

 

 

个人税


 

个人所得税

北卡罗莱纳 taxable income is adjusted gross income as calculated for federal income tax purposes with certain modifications. 

This rate was reduced to a flat rate of 5.25% in 2019.

 

PITT COUNTY INDIVIDUAL PERSONAL PROPERTY

皮特县不动产

税收减免计划

PITT COUNTY ONLINE PARCEL INFORMATION SYSTEM

 

 

 

Specific State and Local 税 for Business


 

企业所得税及特许经营税

特许税 

公司所得税

 

预扣税

 

合伙企业的税收

有限责任公司 

失业保险

 

其他所得税抵免

1) investing in renewable energy property;

2)保障性住房建设;

3) rehabilitating historic structures and historic mills;

4) construction of cogenerating power plants;

5) qualified film or television production expenses;

6) qualified expenses of research performed in the state;

7) construction or leasing of a railroad intermodal facility in the State, and

8) manufacturing cigarettes for exportation.

 

 特权税 on 若干机器及设备

 

在北卡罗来纳州创业

公司的费用

 

 

房产税

皮特县企业个人财产

皮特县不动产

Property Tax Exemptions and Exclusions

 

-Manufacturing inventories (raw materials, 在制品, 成品, materials or supplies consumed in processing)

-Contractors’ inventories (goods held by contractors to be furnished in the course of building, 安装, 修复, 或改善不动产), 牲畜, 家禽, and feed used in production of 牲畜 and 家禽, and inventories of retail and wholesale merchants (tangible personal property held for sale and not manufactured, 加工过的, 或由商户生产).

-电脑软件.  This exemption does not apply to embedded software and capitalized software purchased or licensed from an unrelated entity.

-Property which has been imported from a foreign country and is stored at the seaport terminal while awaiting further shipment is exempt for the first year of storage.

-“Bill and hold” goods manufactured in 北卡罗莱纳 and held by the manufacturer for shipment to a nonresident customer are exempt.

-Motor vehicle chassis belonging to nonresidents which enter the State temporarily for the purpose of having a body mounted thereon are exempt from taxation.

-Nuclear materials held for the purpose of, 或者在…的过程中, 制造或加工, or held by the manufacturer for delivery are exempt from taxation.

-Improvements on brownfields properties are partially excluded from property taxation. The exclusion is for a five-year period beginning when the improvements are made and declines during the period from 90% of the appraised value for the first year to 10% for the fifth year. The improvements are fully taxable in the sixth and subsequent years after the improvements are made. The property must be subject to a brownfields agreement entered into by the owner with the Department of Environment and Natural 资源 pursuant to G.S. 130A-310.32.

-Property used to reduce air or water pollution receives special treatment under the tax laws of 北卡罗莱纳 if the Environmental Management Commission or local air pollution control program certifies that the property complies with the requirements of the Commission. Such real and tangible personal property is exempt from taxation under the property tax laws. 此外, the cost may be excluded from the three alternate bases in computing the franchise tax and may be amortized over 60 months for corporation income tax purposes.

-Personal property used exclusively for the prevention or reduction of dust in textile plants is also exempt from local property taxes.

-Equipment or facilities installed for the purpose of recycling solid waste or resource recovery from solid waste receives the same treatment under the tax laws as that given to pollution abatement equipment described above.

 

皮特县使用价值计划

PITT COUNTY ONLINE PARCEL INFORMATION SYSTEM

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