租税的规划与策略.pptVIP

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 * * 第六十三页，共六十四页。 内容总结 Tax Planning and Strategies租稅規劃與策略。使用標準扣除額或列舉扣除額。不要被你的懶惰即差勁的記帳使你造成損失。注意:在2010以後,落日條款回覆到2000年的稅率:。在2003年及2004年，甚至可以降低20%。Summary (cont’d)摘要(續)。63 第六十四页，共六十四页。 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 $1,500 in 1999調高學生助學貸款利息由1999年的$1,500提高到$2,500 ， Elimination of the “60-month limit”排除60個月的限制 * * 第三十一页，共六十四页。 Subtracting Deductions from AGI減掉你的扣除額 Itemized deductions (Normally, you must first own a home to make itemizing cost effective.) 列舉扣除額(一般而言，你必須擁有房子，來享受列舉扣除額。) Medical dental expenses醫療及牙齒費用 Home mortgage interest expense房屋抵押借款利息 Some taxes一些稅 Gifts to charity慈善捐款 Casualty and theft loss災害及竊盜損失 Standard deductions標準扣除額 * * 第三十二页，共六十四页。 IRS Limits on Itemized Deductions 國稅局在列舉扣除額的限制 Medical and dental expenses – must exceed 7.5% of AGI醫療及牙齒費用必須超過調整後所得總額的7.5% Selected tax expenses核准的稅捐費用 Home mortgage and investment interest payments房屋抵押借款及投資利息支出 Gifts to charity – Keep good records, but must have receipt if the gift is more than $250慈善捐款—如果捐款超過$250，必須保留紀錄 * * 第三十三页，共六十四页。 IRS Limits on Itemized Deductions (cont’d) 國稅局在列舉扣除額的限制(續) Casualty and theft loss – first $100 of loss is excluded, and remaining losses are deductible only to the extent they exceed 10% of AGI.災害及竊盜損失—損失在$100內不能扣除，剩下的損失只有在超過調整後所得總額的10%部分才可扣除 Miscellaneous deductibles – must exceed 2% of AGI其他扣除額—必須超過調整後所得總額的2% Percentage of itemized deductions lost for filers above a certain income level超過特定所得申報者列舉扣除額的百分比降低損失 * * 第三十四页，共六十四页。 Standard Deductions標準扣除額 Single個別申報 $4,700 (2002) $4,750 (2003) $4,850 (2004) Married filing jointly已婚合併申報 $7,850 (2002) $9,500 (2003) $9,700 (2004) Note: thresholds are indexed to inflation 注意：這些門檻隨通貨膨脹調整 * * 第三十五页，共六十四页。 Standard Deductions (cont’d)標準扣除額(續) Head of household戶長 $