加州税改算旧账,技术公司忙跑路

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.

如果加州企业主和投资者在过去的4年中出售过企业，那么等待他们的将是一封会让他们大吃一惊的信件。加州税务局（Franchise Tax Board）不仅取消了针对小型企业和投资者的资本收益税收减免政策，而且还宣布，税收政策在恢复后具有追溯效力。它意味着那些曾享受过税收减免政策的企业家们将收到未缴税款及其利息的账单，而且可征税时间将一直追溯至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年以来，销售“合格”小型企业股票的加州企业主和早期公司投资者一直都在享受州所得税的部分减免。这个政策对那些希望在加州创业、兴业的人们起到了鼓励作用。如果这些人卖掉了公司，他们只需按正常税率的一半缴纳所得税——即4.5%而不是9%。 照片分享应用公司Instagram和商铺点评网Yelp（Yelp）的创始人都在此列。

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.

加州税务局于去年12月宣布了这个决定，并于今年年初开始执行。目前，股东不仅需要按全额税率（已上升至约13%）为资本收益支付所得税，而且还得补缴政策追溯期限内曾免掉的50%的税款。加州税务局表示，这项政策将涉及2,500多名纳税人，并带来约1.2亿美元的税收收入。

Not surprisingly, the changes have led to concern among entrepreneurs.

果然，这个变化引发了企业家们的担忧。

"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.

企业家、制药数据公司AdverseEvents联合创始人布莱恩?欧佛斯瑞特说：“尽管很多人都会受到很大的影响，但他们甚至都不知道这回事。它会动摇我们在加州继续发展的决心。”欧佛斯瑞特之前曾与他人联合创立了Sagient Research Systems公司，他于去年出售了这一公司。他个人将不得不为这笔交易额外支付高达六位数的税金和利息。

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.

具有讽刺意味的是，正是小型企业自身的所作所为导致了这个变化。一位名叫弗兰克?卡特勒的橘子郡企业家因享受税收减免政策的要求遭到拒绝而将加州税务局告上了法庭，原因是这位企业家在加州的业务不足企业整个业务量的80%，并不满足减免政策的要求。加州上诉法院做出了有利于卡特勒的判决，废除了政策中的这个要求，并称这个要求带有歧视性。作为回应，加州税务局决定取消整个税收减免政策。

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."

欧佛斯瑞特与多名加州企业家成立了一个名叫捍卫加州企业（California Business Defense）的组织，以对抗加州税务局的这一决定。他们表示，税务局此举的涉及面过于广泛。在他们看来，税务局应取消政策中80%业务的要求，而不是取消整个减免政策。欧佛斯瑞特说：“加州税务局并不是只有这一种选择。我们的立场是，之前也有过其他先例，但是他们并没有照着做。税务局的步子迈得太大了，有必要缓一缓，好让那些头脑比较冷静的人掌握话语权。”

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."

加州税务局代表丹尼斯·阿兹米则表示，除了取消整个政策以外别无他法。阿兹米在电子邮件中写道：“否则，无论所在地是哪里，任何企业都有权享受这一减免政策。尽管对所有纳税人一视同仁可以消除法院裁决中提到的歧视，但它既违反了合格小企业股票法，也有悖于这个法案根本的立法意图。”

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?"

创业公司MyTime创始人兼首席执行官伊森·安德森表示，加州税务局的举措会让打算来加州发展的企业家顾虑重重。安德森说：“如果游戏规则在变化之后具有追溯力，人们很难为将来做打算。人们会觉得在加州投资没有安全感。既然当局已经开创了先例，即一切都有可能随时发生，企业家为什么要去承担这个额外的风险呢？”

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，这个决定感觉就像是“当头一棒”，特别是对于像他这样曾为加州的经济增长出过不少力的企业家。安德森质问：“工作机会都是谁带来的？为什么他们要这么伤害我们？下一次创办企业，我不大可能会继续选择加州。”

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 estate.California'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，据他所知，至少已有一名加州企业家在德州买了房子，为的是有一个州外居所。奥斯丁市，这个美国增长速度最快的技术中心就坐落于孤星之州（德州别名——译注）。与纽约和波士顿这类技术中心不同的是，奥斯丁的税率更低，法规更少，而且地产价格相对更低廉。德州州长里克·佩里也注意到了加州企业家的不满情绪，他于本月月初的时候访问了加州，为的是把企业挖到德州。佩里在加州访问期间的电台广告中说：“创业难。但是我听说在加州创业难于上青天。我们（德州）有低税率、合理的规定以及公平的法律体制，这些难道不正是把企业搬到德州去的原因吗？”

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.

奥斯丁技术委员会（Austin Technology Council）主席乔尔·特拉梅尔表示，鉴于最近加州所得税的激增和税收减免的取消，他每周都会接到企业主和投资者打来的电话。这些人有的已决定搬迁，有的正考察如何在奥斯丁设立企业。特拉梅尔说：“所有的大型企业都在奥斯丁成立了分部，所以那些搬到德州的企业家很快就能适应。”

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).

苹果（Apple）和三星（Samsung）最近都承诺要扩大在奥斯丁的业务，而其他一些企业也在改变结构，以利用德州的政策。特拉梅尔说：“很多企业将在这里设立总部，或者聘用非技术人员。与此同时，他们仍然会把其他的业务放在加州。”当然，这两家企业在黄金州（加州别名——译注）有着非常庞大的业务规模，更有甚者，其他一些技术巨头，从甲骨文（Oracle）到Facebook，都将旧金山湾区称之为他们的家。

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，连续创业家约翰·金泽尔打算创办自己的第三家企业Xeris Pharmaceuticals时，他觉得已受够了加州，尽管他在该州居住了近25年。他转而在奥斯丁成立了这家公司，还说此举吸引了大量追随者。金泽尔说：“在奥斯丁，刚搬来的加州企业家或至少打算搬到这里的加州企业家随处可见。在这里，企业比人才要多，因此企业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，他和其他的企业家今后很可能都不会再搬回加州。金泽尔说：“加州已成为一个非常不利于企业发展的地方。而且一旦企业开始外迁，想要逆转这个趋势就很难了。”