The Definitive Guide to Taxes for Indie Game Developers
暫譯: 獨立遊戲開發者稅務指南
Presser, Rachel
- 出版商: CRC
- 出版日期: 2023-03-13
- 售價: $1,400
- 貴賓價: 9.5 折 $1,330
- 語言: 英文
- 頁數: 310
- 裝訂: Quality Paper - also called trade paper
- ISBN: 1032371803
- ISBN-13: 9781032371801
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商品描述
Indie developers and other people who work on games for a living face all kinds of interesting income tax and small business formation issues that more traditional businesses simply don't: not being geographically bound, relying on alternative funding, long periods of time with no income, and having multiple options for tax treatment of game development costs. The Definitive Guide to Taxes for Indie Game Developers addresses the income tax issues that the average indie game developer is most likely to encounter, in the context of the American Internal Revenue Code and types of taxes.
Written by a former tax law practitioner turned game developer and industry consultant with a decade of tax and accounting experience, this newly revised Second Edition includes key provisions of the 2018 tax reform, such as the new qualified business income deduction, R&D credit expansion, and permanent reduction to corporate income taxes. In-depth explanations and examples are provided along with references to Tax Court and Supreme Court cases relevant to each tax benefit.
Key Features:
- Includes authoritative sources with relevant IRS publications, Revenue Rulings, and Tax Court cases
- Features easy to read, accessible, and humorous language: No legalese!
- Approaches how business decisions as an indie developer affect personal finances
Readers will gain a thorough understanding of taxation's role in managing a game studio of any size and going indie with any lifestyle. The accompanying companion website is a valuable resource that is annually updated to keep current on any tax reforms.
商品描述(中文翻譯)
獨立開發者和其他以遊戲為生的人面臨各種有趣的所得稅和小型企業成立問題,這些問題是傳統企業所不會遇到的:不受地理限制、依賴替代資金、長時間沒有收入,以及對遊戲開發成本的多種稅務處理選擇。《獨立遊戲開發者稅務指南》針對一般獨立遊戲開發者最有可能遇到的所得稅問題,從美國國內稅收法典和各類稅種的角度進行探討。
本書由一位曾經的稅法從業者轉型為遊戲開發者及行業顧問撰寫,擁有十年的稅務和會計經驗,這本新修訂的《第二版》包含了2018年稅改的關鍵條款,例如新的合格商業收入扣除、研發稅額抵免擴展以及企業所得稅的永久減少。書中提供了深入的解釋和範例,並參考了與每項稅收優惠相關的稅務法庭和最高法院案例。
主要特色:
- 包含權威來源,包括相關的IRS出版物、稅務裁定和稅務法庭案例
- 使用易於閱讀、通俗易懂且幽默的語言:沒有法律術語!
- 探討作為獨立開發者的商業決策如何影響個人財務
讀者將深入了解稅收在管理任何規模的遊戲工作室及以任何生活方式進行獨立開發中的角色。隨書附帶的網站是一個有價值的資源,每年更新以保持對任何稅改的最新資訊。
作者簡介
Rachel Presser is a former Enrolled Agent who retired from the tax profession just to use her years of taxation and business advisory experience to help other creatives go their own way with Sonic Toad Consulting. After co-running Himalaya Studios as CFO and Executive Producer for several years, Ms. Presser shifted her focus to Sonic Toad's business and creative projects. She has taught courses and spoken at various gaming industry events about business development and tax law issues for indie developers. She lives in Los Angeles with her monitor lizard, Liora.
作者簡介(中文翻譯)
瑞秋·普雷瑟是一位前註冊代理人,從稅務行業退休,專注於利用她多年在稅務和商業諮詢方面的經驗,幫助其他創意工作者開創自己的道路,成立了Sonic Toad Consulting。在擔任Himalaya Studios的首席財務官和執行製片人多年後,普雷瑟女士將重心轉向Sonic Toad的商業和創意項目。她曾在各種遊戲產業活動中教授課程並發表演講,討論獨立開發者的商業發展和稅法問題。她與她的監視蜥蜴Liora一起住在洛杉磯。