公共部门经济学之税制的设计.pptxVIP

税制的设计;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 ($100,000 – 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