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纳税年度
特拉华官方 eCorp 门户
DelawareTaxCalcFranchise Tax & Governance
风险融资与股权结构稀释模拟器

特拉华州新增股份发行与融资轮次对特许税的影响

计划为期权池授权新股、发行 SAFE 可转换票据,或完成有明确估值的种子轮 (Seed) 或 A 轮 (Series A) 融资?根据 8 Del. C. § 503 精确模拟您每年应缴特拉华州特许经营税的变化,避免公司章程起草中的高成本陷阱。

1. 当前股权结构表与资产负债表

融资前
标准注册数量:10,000,000 股
由创始人/团队持有的股份
$
银行现金 + 总资产
载明于原始公司章程

2. 拟议融资轮次或期权池扩容

融资计划
例如:+3,000,000 优先股 + 期权池
由投资者在交割时购买
$
电汇资金已存入银行账户
关键提示:务必保持票面价值处于低位
预计年度税额假设票面价值法
当前年度应缴税额$450含 $50 年报费
融资后应缴税额$1,650含 $50 年报费
年度税额净变化:+$1,200/年
融资后总授权股份数:13,000,000
融资后总资产:$2,600,000
授权股份默认计税通知

如果您未使用假设票面价值法重新计算,州政府将自动开具以下金额的税单:

$110,715.00

通过提交 IRS 附表 L 资产负债表,您每年可节省 $109,065。

Estimate for informational purposes only, not legal or tax advice. Verify with a qualified CPA or corporate attorney before filing.

如何在特拉华州新增授权股份(DGCL § 242)

若要为新一轮融资或员工股权激励池增加股份,特拉华州公司必须修订其《公司注册证书》(Certificate of Incorporation)。以下是法定必需步骤:

第一步

董事会与股东同意

通过正式的董事会决议,并取得多数在外流通有表决权股东的书面同意,批准增发股份。

第二步

起草公司章程修正证书

起草修正案,明确列明新增授权股份的确切数量,并将票面价值保持在 $0.0001 或 $0.00001。

第三步

向公司注册处提交备案

将表格提交至特拉华州州务卿办公室 (Secretary of State)。州政府备案费为 $214.00,另可选择支付加急处理费($50 至 $1,000)。

需要注册会计师 (CPA) 或律师审查您的股权结构表吗?

申请引荐合作会计师 (CPA),为您审查 IRS Form 1120 附表 L 及特拉华州备案文件。

申请合规审查
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