租税的规划与策略(ppt 64页)

租税的规划与策略内容提要：
How It All Began所得税如何开始的
Importance of Tax Planning租税规划的重要性
Recent Tax Law Changes最近税法的修正
The Two Tax Relief Acts – In a Nutshell两大减税法案主要内容
The Jobs and Growth Tax Relief Reconciliation Act of 2003 2003年工作与成长租税宽减调整法案
Income Tax Structure所得税的结构
Income Tax Structure (cont’d)所得税的结构(续)
Capital Gains Taxes资本利得税
Tax Rates Associated With Capital Gains资本利得的相关税率
How the Taxpayer Relief Act of 2003 Affected the Capital Gains Tax Rates 2003年减税法案对资本利得税率的影响
Tax Rates Associated With Capital Gains After 2000  2000年后资本利得相关税率
How the Taxpayer Relief Act of 2003 Affected the Dividend Tax Rates2003年的减税法案对拥有股利所得纳税义务人的影响
What Does This Mean For You?这些规定对你有何意义？
Capital Gains Taxes On Homes出售自用住宅的资本利得税
Filing Status Classifications申报方式
Cost of Living Increases in the Tax Brackets反应生活成本提高调整课税级距
Paying Your Income Taxes支付你的所得税
FICA / Social Security  FICA/社会安全税
FICA / Social Security (cont’d) FICA/社会安全税(续)
FICA / Medicare FICA/医疗照顾
State and Local Income Taxes州及地方所得税
Other Non-Income-Based Taxes That You Face非以所得为基础课征的税
Calculating Your Taxes计算你要缴多少税
Who Has to File an Income Tax Return?谁应该要申报所得税？
Sources of Taxable Income课税所得的来源
Sources of Tax-Exempt Income免税所得来源
Subtracting Adjustments to
Calculate AGI计算调整后所得总额
How the Tax Relief Act of 2001 Affected Your Adjustments to Income2001年减税法案如何影响你的调整后所得总额
How the Tax Relief Act of 2001 Affected Your IRA  2001年减税方案如何影响你的IRA
How the Taxpayer Relief Act of 2003 Affected Your Student Loans 2003年减税法案如何影响助学贷款
Subtracting Deductions from AGI减掉你的扣除额
IRS Limits on Itemized Deductions 国税局在列举扣除额的限制
IRS Limits on Itemized Deductions (cont’d) 国税局在列举扣除额的限制(续)
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