益.普利生蜂胶:英文翻译，财务税务方面

Losses in excess of basis-pursuant to internal revenue code(IRC) section 1366,a shareholder in an s corporation may not deduct s corporation losses in excess of their basis in stock and/or debt.each shareholder’s stock basis and debt(loans from shareholders)basis should be computed annually.

Taxable Distributions-Pursuant to IRC section 1368,distribution to shareholders in excess of stock basis are generally taxable.

Gain on repayment of loans from shareholders performing services for the s corporation,be careful not to improperly classify the compensation as payments other than salary(examples:excessive rent,or distributions)in order to avoid employment taxes.

Fringe Benefits-certain fringe benefits paid on behalf of a shareholder who owns more than 2% of the stock(or shareholder’s family)are taxable.

Accrual of Expenses Due to Shareholders-pursuant to IRC saction 267,an accrual basis corporation may not accrue and deduct expenses(such as rent)due to a cash basis shareholder until the amount is includible in the income of the shareholder(when paid).