Tax Planning and Strategies租税规划与策略.ppt

Prentice Hall Inc. * Summary (cont’d)摘要(續) Know who must file, how, and when熟知誰應該申報，如何申報及何時申報 Know how and where to get help filing知道何處可以協助申報 Know how to prepare for an audit知道如何準備查帳 Prentice Hall Inc. * Summary (cont’d)摘要(續) Know how to use tax strategies to reduce your tax liability知道採用何種節稅策略降低應納稅額 maximize deductions提高抵減額 look to capital gains income注意資本利得 shift income移轉所得 look to tax-exempt income注意免稅所得 defer taxes延後繳稅 Prentice Hall Inc. * How the Taxpayer Relief Act of 2003 Affected Your Student Loans 2003年減稅法案如何影響助學貸款 Maximum of $2,500 adjustment for student loan interest paid, up from $