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Tax Planning and Strategies租税规划与策略(ppt 64)

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Tax Planning and Strategies租税规划与策略(ppt 64)内容简介
内容简介:
How It All Began所得税如何开始的
In 1913, the 16th Amendment gave Congress the right to impose the first income tax在1913,第16次修正案,赋予国会征收所得税的权利。
Initial tax rates ranged from 1% to 8%
Taxes are your largest annual expense家庭的最大支出就是税金
The average American works more than 3.5 months just to pay his or hers taxes平均每个在美国工作的人,有3.5个月的所得都是在支付它的税金。
The Economic Growth and Tax Relief Reconciliation Act of 2001 (The Tax Relief Act of 2001)2001年经济成长和租税宽减调整法案(2001年减税案)
The largest tax cut in 20 years20年来最大的减税法案
The Jobs and growth Tax Relief Reconciliation Act of 2003 (The Taxpayer Relief Act of 2003)2003年工作与成长租税宽减调整法案(2003年减税法案)
Added to and sped up many of the changes outlined in the 2001 Act.改变及加速2001年减税法案的进行
Both acts implemented four primary changes to the tax laws两大法案对税法的四大改变
Created a new 10% marginal tax bracket增加10%的税率栏
Lowered the rate of all existing marginal tax brackets所有各栏的税率都降低了
Reduced the capital gains tax rate from 20% to 15%长期资本利得税由20%降至15%
Reduced the tax on dividends to 15% 股利所得税率降到15%
Sped up the implementation of the provisions outlined in the 2001 Act.加速2001年减税法案的进行
Has a “sunset” provision date of 12/31/2010.在2010年底有”落日条款”。
Eliminated the “marriage penalty” by expanding the 15% tax bracket and by increasing the standard deduction for joint filers. Increased the child tax credit from $600 to $1000 per dependent child under age 17.排除”婚姻处罚”的规定,例如增加15%税率栏的适用,增加合并申报的标准扣除额。增加小孩的扣抵税额,17歳以下的扶养亲属的扣抵税额由$600 增加到 $1000。

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