租税的规划与策略.pptx

Tax Planning and Strategies租稅規劃與策略;How It All Began所得稅如何開始的;Importance of Tax Planning租稅規劃的重要性;Recent Tax Law Changes最近稅法的修正;The Two Tax Relief Acts – In a Nutshell兩大減稅法案主要內容;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;Income Tax Structure所得稅的結構;Income Tax Structure (cont’d)所得稅的結構(續);Capital Gains Taxes資本利得稅;Tax Rates Associated With Capital Gains資本利得的相關稅率;How the Taxpayer Relief Act of 2003 Affected the Capital Gains Tax Rates 2003年減稅法案對資本利得稅率的影響;Tax Rates Associated With Capital Gains After 2000 2000年後資本利得相關稅率;How the Taxpayer Relief Act of 2003 Affected the Dividend Tax Rates2003年的減稅法案對擁有股利所得納稅義務人的影響;What Does This Mean For You?這些規定對你有何意義？;Capital Gains Taxes On Homes出售自用住宅的資本利得稅;Filing Status Classifications申報方式;Cost of Living Increases in the Tax Brackets反應生活成本提高調整課稅級距;Paying Your Income Taxes支付你的所得稅;FICA / Social Security FICA/社會安全稅;FICA / Social Security (cont’d) FICA/社會安全稅(續);FICA / Medicare FICA/醫療照顧;State and Local Income Taxes州及地方所得稅;Other Non-Income-Based Taxes That You Face非以所得為基礎課徵的稅;Calculating Your Taxes計算你要繳多少稅;Who Has to File an Income Tax Return?誰應該要申報所得稅？;Sources of Taxable Income課稅所得的來源;Sources of Tax-Exempt Income免稅所得來源;Subtracting Adjustments to Calculate AGI計算調整後所得總額;How the Tax Relief Act of 2001 Affected Your Adjustments to Income2001年減稅法案如何影響你的調整後所得總額;How the Tax Relief Act of 2001 Affected Your IRA 2001年減稅方案如何影響你的IRA;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;Subtracting Deductions from AGI減掉你的扣除額;IRS Limits on Itemized Deductions 國稅局在列舉扣除額的限制;IRS Limits on Itemized Deductions (cont’d) 國稅局在列舉扣除額的限制(續);Standard Deductions標準扣除額;Standard Deductions (cont’d)標準扣除額(續);How the Taxpayer Relief Act of 2003 Affected the Marriage Penalty 2003年減稅法案如何影響婚姻處罰;Using Standard or Itemized??使用標準扣除額或列舉扣除額？？;Additional Deductions for Elderly or Blind Taxpayers對於老年及盲人的額外扣除額;Claiming Your Exemptions申報你的免稅額;Calculating Your Base Income Tax on Taxable Income計算基本所得稅;How the Taxpayer Relief