加州稅改算舊賬,技術公司忙跑路大綱
Entrepreneurs and investors in California can expect to receive a rude shock in the mail if they sold their company in the last four years. Not only did the state's Franchise Tax Board (FTB) eliminate a tax break on capital gains for small business owners and investors, it announced the tax would be reinstated retroactively. This means those who benefitted from the break can expect a bill for unpaid taxes, plus interest, stretching all the way back to 2008.
如果加州企業主和投資者在過去的4年中出售過企業，那麼等待他們的將是一封會讓他們大吃一驚的信件。加州稅務局（Franchise Tax Board）不僅取消了針對小型企業和投資者的資本收益稅收減免政策，而且還宣佈，稅收政策在恢復後具有追溯效力。它意味着那些曾享受過稅收減免政策的企業家們將收到未繳稅款及其利息的賬單，而且可徵稅時間將一直追溯至2008年。
Since 1993, California entrepreneurs and early-stage investors have enjoyed a partial state income tax exclusion on sales of stock of a "qualified" small business. This was an incentive for people to start and keep businesses in California. If they sold their company, they would only have to pay half of the regular state tax rate on what they gained -- about 4.5% instead of 9%. That could include founders of companies such as Instagram and Yelp (YELP).
自1993年以來，銷售“合格”小型企業股票的加州企業主和早期公司投資者一直都在享受州所得稅的部分減免。這個政策對那些希望在加州創業、興業的人們起到了鼓勵作用。如果這些人賣掉了公司，他們只需按正常稅率的一半繳納所得稅——即4.5%而不是9%。 照片分享應用公司Instagram和商鋪點評網Yelp（Yelp）的創始人都在此列。
The FTB announced its decision last December, and the ruling went into effect earlier this year. Now, not only will stockholders have to pay the full tax rate on capital gains, which has risen to about 13%, but they'll also be billed retroactively for 50% of the taxes they excluded. The FTB says this will affect over 2,500 people and bring in about $120 million in revenue.
加州稅務局於去年12月宣佈了這個決定，並於今年年初開始執行。目前，股東不僅需要按全額稅率（已上升至約13%）爲資本收益支付所得稅，而且還得補繳政策追溯期限內曾免掉的50%的稅款。加州稅務局表示，這項政策將涉及2,500多名納稅人，並帶來約1.2億美元的稅收收入。
Not surprisingly, the changes have led to concern among entrepreneurs.
果然，這個變化引發了企業家們的擔憂。
"A lot of people who are going to be very affected don't even know about it," says Brian Overstreet, entrepreneur and co-founder of AdverseEvents, a pharmaceutical data firm. "This is going to affect our decision to keep jobs and businesses in California." Overstreet had previously co-founded Sagient Research Systems, a company he sold last year. As a result of the transaction he says he will personally have to pay an additional six-figure amount in taxes and interest.
企業家、製藥數據公司AdverseEvents聯合創始人布萊恩?歐佛斯瑞特說：“儘管很多人都會受到很大的影響，但他們甚至都不知道這回事。它會動搖我們在加州繼續發展的決心。”歐佛斯瑞特之前曾與他人聯合創立了Sagient Research Systems公司，他於去年出售了這一公司。他個人將不得不爲這筆交易額外支付高達六位數的稅金和利息。
Ironically, it was the actions of a small business owner that led to the change. An Orange County businessman named Frank Cutler sued the FTB after being denied the tax break because less than 80% of his business was based in California, one of the incentive's caveats. The California Court of Appeals sided with Cutler and struck down the provision, saying it was discriminatory. In response, the Franchise Tax Board decided to eliminate the incentive entirely.
具有諷刺意味的是，正是小型企業自身的所作所爲導致了這個變化。一位名叫弗蘭克?卡特勒的橘子郡企業家因享受稅收減免政策的要求遭到拒絕而將加州稅務局告上了法庭，原因是這位企業家在加州的業務不足企業整個業務量的80%，並不滿足減免政策的要求。加州上訴法院做出了有利於卡特勒的判決，廢除了政策中的這個要求，並稱這個要求帶有歧視性。作爲迴應，加州稅務局決定取消整個稅收減免政策。
Overstreet and a group of California entrepreneurs have formed a group dubbed California Business Defense to fight the ruling, saying the FTB's actions were too broad. They argue it could have struck down the 80% rule instead of the entire tax break. "The FTB had more than one choice to make here, and our position is that there were other precedents available, which they did not follow," says Overstreet. "The wheels are going too fast, the process needs to slow down so that cooler heads can prevail."
歐佛斯瑞特與多名加州企業家成立了一個名叫捍衛加州企業（California Business Defense）的組織，以對抗加州稅務局的這一決定。他們表示，稅務局此舉的涉及面過於廣泛。在他們看來，稅務局應取消政策中80%業務的要求，而不是取消整個減免政策。歐佛斯瑞特說：“加州稅務局並不是只有這一種選擇。我們的立場是，之前也有過其他先例，但是他們並沒有照着做。稅務局的步子邁得太大了，有必要緩一緩，好讓那些頭腦比較冷靜的人掌握話語權。”Denise Azimi, a representative for the FTB, said it had no choice but to remove the entire benefit. "The benefit would have to be allowed regardless of where the business was located," wrote Azimi in an email. "While treating all taxpayers the same would cure the discrimination cited by the court, it conflicts with both the letter of the qualified small business stock law and its underlying legislative intent."
加州稅務局代表丹尼斯·阿茲米則表示，除了取消整個政策以外別無他法。阿茲米在電子郵件中寫道：“否則，無論所在地是哪裏，任何企業都有權享受這一減免政策。儘管對所有納稅人一視同仁可以消除法院裁決中提到的歧視，但它既違反了合格小企業股票法，也有悖於這個法案根本的立法意圖。”
Ethan Anderson, co-founder and CEO of startup MyTime, says the FTB's actions will make entrepreneurs think twice about setting up a business in the state. "You can't really plan for the future when the rules of the game are changing retroactively," says Anderson. "You feel insecure investing in the state, why would you take that additional risk when they've set a precedent now showing that anything could happen anytime?"
創業公司MyTime創始人兼首席執行官伊森·安德森表示，加州稅務局的舉措會讓打算來加州發展的企業家顧慮重重。安德森說：“如果遊戲規則在變化之後具有追溯力，人們很難爲將來做打算。人們會覺得在加州投資沒有安全感。既然當局已經開創了先例，即一切都有可能隨時發生，企業家爲什麼要去承擔這個額外的風險呢？”
Anderson says the ruling felt like "a slap in the face," especially since entrepreneurs like him have helped drive much of the state's economy. "Who else is creating the jobs? Why would they hurt us like this?" asks Anderson. "The next time I start a business, it most probably won't be in California."
安德森表示，這個決定感覺就像是“當頭一棒”，特別是對於像他這樣曾爲加州的經濟增長出過不少力的企業家。安德森質問：“工作機會都是誰帶來的？爲什麼他們要這麼傷害我們？下一次創辦企業，我不大可能會繼續選擇加州。”
It might just be in Texas. Anderson says he already knew of at least one California entrepreneur who had bought a house there to establish out-of-state residency. The Lone Star state is home to Austin, one of the fastest growing tech hubs in the country. Unlike other hubslike New York and Boston, it offers lower taxes, less regulation, and relatively inexpensive real fornia's discontent hasn't gone unnoticed by Texas governor Rick Perry, who visited the state earlier this month in an effort to lure businesses to Texas. "Building a business is tough. But I hear building a business in California is next to impossible," Perry says in a radio ad that accompanied his tour in California. "See why our low taxes, sensible regulations, and fair legal system are just the thing to get your business moving to Texas."
德州倒是有可能。安德森表示，據他所知，至少已有一名加州企業家在德州買了房子，爲的是有一個州外居所。奧斯丁市，這個美國增長速度最快的技術中心就坐落於孤星之州（德州別名——譯註）。與紐約和波士頓這類技術中心不同的是，奧斯丁的稅率更低，法規更少，而且地產價格相對更低廉。德州州長裏克·佩裏也注意到了加州企業家的不滿情緒，他於本月月初的時候訪問了加州，爲的是把企業挖到德州。佩裏在加州訪問期間的電臺廣告中說：“創業難。但是我聽說在加州創業難於上青天。我們（德州）有低稅率、合理的規定以及公平的法律體制，這些難道不正是把企業搬到德州去的原因嗎？”
Chairman of the Austin Technology Council Joel Trammell says that in the wake of the recent income tax hikes and elimination of tax breaks in California, he fields calls every week from entrepreneurs and investors who have either decided to move or are exploring the option of setting up in Austin. "All the major companies have a presence in Austin, so it's pretty easy for people to switch," says Trammell.
奧斯丁技術委員會（Austin Technology Council）主席喬爾·特拉梅爾表示，鑑於最近加州所得稅的激增和稅收減免的取消，他每週都會接到企業主和投資者打來的電話。這些人有的已決定搬遷，有的正考察如何在奧斯丁設立企業。特拉梅爾說：“所有的大型企業都在奧斯丁成立了分部，所以那些搬到德州的企業家很快就能適應。”
Apple (AAPL) and Samsung have both recently pledged to expand their presence in Austin while other companies are changing their structure to take advantage of the state. "A lot of companies will set up their headquarters or non-technical staff here while maintaining the rest of the business in California," says Trammell. Of course, both companies have a massive presence in the Golden state, not to mention other tech giants that call the Bay Area home, from Oracle (ORCL) to Facebook (FB).
蘋果（Apple）和三星（Samsung）最近都承諾要擴大在奧斯丁的業務，而其他一些企業也在改變結構，以利用德州的政策。特拉梅爾說：“很多企業將在這裏設立總部，或者聘用非技術人員。與此同時，他們仍然會把其他的業務放在加州。”當然，這兩家企業在黃金州（加州別名——譯註）有着非常龐大的業務規模，更有甚者，其他一些技術巨頭，從甲骨文（Oracle）到Facebook，都將舊金山灣區稱之爲他們的家。
When the time came for him to set up his third company, Xeris Pharmaceuticals in 2010, serial entrepreneur John Kinzell decided he had had enough of California, despite living there for almost 25 years. He launched the company in Austin instead and says a lot of people followed him. "It's hard to swing a cat around without hitting someone from California who's moved here or is at least looking," says Kinzell. "We have more companies here than talent, so they're having to pull a lot from California."
2010年，連續創業家約翰·金澤爾打算創辦自己的第三家企業Xeris Pharmaceuticals時，他覺得已受夠了加州，儘管他在該州居住了近25年。他轉而在奧斯丁成立了這家公司，還說此舉吸引了大量追隨者。金澤爾說：“在奧斯丁，剛搬來的加州企業家或至少打算搬到這裏的加州企業家隨處可見。在這裏，企業比人才要多，因此企業不得不去加州挖人才。”
He says it's unlikely he or fellow entrepreneurs will ever move back. "It's just become a very unfriendly state to run a company," says Kinzell. "Once that sort of bleed starts, it gets hard to reverse it."
他表示，他和其他的企業家今後很可能都不會再搬回加州。金澤爾說：“加州已成爲一個非常不利於企業發展的地方。而且一旦企業開始外遷，想要逆轉這個趨勢就很難了。”
