Chapter 4課件.pptVIP

Prentice Hall Inc. Chapter 4 Tax Planning and Strategies租稅規劃與策略 How It All Began所得稅如何開始的 In 1913, the 16th Amendment gave Congress the right to impose the first income tax在1913，第16次修正案，賦予國會徵收所得稅的權利。 Initial tax rates ranged from 1% to 8%一開始的稅率為1%-8% Importance of Tax Planning租稅規劃的重要性 Taxes are your largest annual expense家庭的最大支出就是稅金 The average American works more than 3.5 months just to pay his or hers taxes平均每個在美國工作的人，有3.5個月的所得都是在支付它的稅金。 Recent Tax Law Changes最近稅法的修正 The Economic Growth and Tax Relief Reconciliation Act of 2001 (The Tax Relief Act of 2001)2001年經濟成長和租稅寬減調整法案(2001年減稅案) The largest tax cut in 20 years20年來最大的減稅法案 The Jobs and growth Tax Relief Reconciliation Act of 2003 (The Taxpayer Relief Act of 2003)2003年工作與成長租稅寬減調整法案(2003年減稅法案) Added to and sped up many of the changes outlined in the 2001 Act.改變及加速2001年減稅法案的進行 The Two Tax Relief Acts – In a Nutshell兩大減稅法案主要內容 Both acts implemented four primary changes to the tax laws兩大法案對稅法的四大改變 Created a new 10% marginal tax bracket增加10%的稅率欄 Lowered the rate of all existing marginal tax brackets所有各欄的稅率都降低了 Reduced the capital gains tax rate from 20% to 15%長期資本利得稅由20%降至15% Reduced the tax on dividends to 15% 股利所得稅率降到15% The Jobs and Growth Tax Relief Reconciliation Act of 2003 2003年工作與成長租稅寬減調整法案 Sped up the implementation of the provisions outlined in the 2001 Act.加速2001年減稅法案的進行 Has a “sunset” provision date of 12/31/2010.在2010年底有”落日條款”。 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”婚姻處罰”的規定，例如增加15%稅率欄的適用，增加合併申報的標準扣除額。增加小孩的扣抵稅額，17歳以下的扶養親屬的扣抵稅額由$600 增加到 $1000。 Income Tax Structure所得稅的結構 Income tax – progressive tax meaning that the more you earn the more you pay所得稅—累進稅率意即賺越多錢的人繳越多稅 Tax brackets – income ranges for which the same marginal tax rate applies課稅級距—適用同一邊際稅率的所得級距 Marginal tax rate – percentage of the last dollar that you earned that will