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纳税年度
特拉华官方 eCorp 门户
DelawareTaxCalcFranchise Tax & Governance
《企业透明度法案》联邦合规要求

特拉华州 FinCEN BOI 报告:创始人完整指南

除了缴纳特拉华州的年度 franchise tax 之外,联邦《企业透明度法案》(CTA)还要求几乎所有特拉华州公司和 LLC 向金融犯罪执法网络(FinCEN)披露其受益所有人信息。

谁必须依据《企业透明度法案》进行报告?

根据 31 U.S.C. 5336 条规定,任何通过向州务卿提交文件而设立的实体(包括所有特拉华州的 C-Corp、S-Corp、LLC 及法定信托)都被归类为报告公司(Reporting Company),除非符合 23 项特定法定豁免情形之一。

与传统大型企业不同,初创公司和小型企业很少能获得豁免。除非贵公司在美国拥有超过 20 名全职员工,且总收入超过 500 万美元,否则都必须提交报告。

违规的民事与刑事处罚

  • 民事罚款: 未按期报告每持续一天,最高可处以 591 美元的罚款(根据通胀调整)。
  • 刑事责任: 因故意不报告或提供虚假信息,最高可处以 10,000 美元刑事罚款和/或最高 2 年监禁。

BOI 强制申报时限

2025 年及以后新设立的实体:30 个日历日内

自州政府正式确认设立/组建之日起计算。

信息更新与变更:30 个日历日内

公司高管、董事住址或护照更新等任何变更都需要提交更新报告。

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