武汉大学微观经济学12.pptx

税制的设计;本教学PPT双语版由浙江工商大学经济学院 陈宇峰 编译;本章我们将探索这些问题的答案：;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;税制的设计;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;所得税率为25%。收入的第一个20,000免税，税法将结婚的夫妻视为一个单独的纳税人 Sam与Diane每个人分别挣$50,000 i. 如果Sam与Diane没有结婚，但住在一起，那他们税收账单时多少？ ii. 如果Sam与Diane结婚，他们的税收账单又是多少？;如果没有结婚，Sam和Diane分别纳税： 0.25 x ($50,000 – 20,000) = $7500 总税收 = $15,000 = 他们总收入的15% 如果结婚，他们纳税： 0.25 x ($50,000 – 20,000) = $20,000占他们总收入的20% 增加的$5000税收称为“婚姻税”或者“结婚罚款” ;所得税率为25%，对未婚者而言，收入的第一个$20,000免税。而对结婚的夫妻而言，免税额是$40,000 Harry每年挣$0，Sally每年挣$100,000 i. 如果Harry与Sally 没有结婚，但住在一起，那他们税收账单时多少？ ii. 如果Harry与Sally结婚，他们的税收账单又是多少？ ;如果没有结婚，Harry纳税$0，Sally纳税：0.25 x ($100,000 – 20,000) = $20,000 总税收 = $20,000 = 他们总收入的20% 如果结婚，他们纳税： 0.25 x ($100,000 – 40,000) = $15,000占他们总收入的15% 减少的$5000纳税称为“婚姻补贴” ;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;内容提要;内容提要;内容提要;9、有时候读书是一种巧妙地避开思考的方法。7月-217月-21Friday, July 23, 2021 10、阅读一切好书如同和过去最杰出的人谈话。05:36:3205:36:3205:367/23/2021 5:36:32 AM 11、越是没有本领的就越加自??不凡。7月-2105:36:3205:36Jul-2123-Jul-21 12、越是无能的人，越喜欢挑剔别人的错儿。05:36:3205:36:3205:36Friday, July 23, 2021 13、知人者智，自知者明。胜人者有力，自胜者强。7月-217月-2105:36:3205:36:32July 23, 2021 14、意志坚强的人能把世界放在手中像泥块一样任意揉捏。23 七月 20215:36:32 上午05:36:327月-21 15、最具挑战性的挑战莫过于提升自我。。七月 215:36 上午7月-2105:36July 23, 2021 16、业余生活要有意义，不要越轨。2021/7/23 5:36:3205:36:3223 July 2021