《财政学(第十版)》第17章-个人所得税(课件)--同步教学(人大版).pdfVIP

THEPERSONALINCOMETAX

Chapter17

ComputationofFederalPersonal

IncomeTaxLiability

•StartwithTaxBase

•Wagesandcompensation,interest,dividends,capitalgain(orloss),businessincome(orloss),

pensions,farmincome(orloss),rents,royalties,SocialSecuritybenefits,etc.

•Subtractby“Above-the-line”deductions

•Tradeorbusinessexpenses,movingexpenses,educatorexpenses,self-employedhealth

insurancepremiumpayments,studentlo