【正文】 15%稅率欄的適用，增加合併申報(bào)的標(biāo)準(zhǔn)扣除額。 6Prentice Hall Inc.Ine Tax Structure所得稅的結(jié)構(gòu)? Ine tax – progressive tax meaning that the more you earn the more you pay所得稅 — 累進(jìn)稅率意即賺越多錢的人繳越多稅? Tax brackets – ine ranges for which the same marginal tax rate applies課稅級(jí)距 — 適用同一邊際稅率的所得級(jí)距? Marginal tax rate – percentage of the last dollar that you earned that will go toward federal ine taxes邊際稅率 — 所賺得的最後一元所得，所課徵的稅率。? Effective marginal tax rate – average amount of every dollar you earned that paid for all local, state, and federal ine taxes plus Social Security 平均稅率 — 你所賺的平均每一元的所得，所繳的地區(qū)、聯(lián)邦所得稅加上社會(huì)安全捐。 9Prentice Hall Inc.Tax Rates Associated With Capital Gains資本利得的相關(guān)稅率? These rates are dependent on how long the asset is held as well as the marginal tax bracket of the 人的邊際稅率而定? Shortterm rate = marginal tax bracket of filer短期稅率 =申報(bào)人的邊際稅率? Longterm rate = 20%, unless you’re in the 10% or 15% tax bracket and then it is 10% (as set forth by the Economic Growth and Tax Relief Reconciliation Act of 2023)長(zhǎng)期稅率 = 20%,如果你的稅率級(jí)距在 15%或 10%，那稅率為 10%。 Longterm rate of 20% reduced to 15% for taxpayers in the 25%, 28%, 33%, or 35% marginal tax brackets長(zhǎng)期稅率由 20%降到 15%。 Longterm rate of 10% reduced to 5%,對(duì)於邊際稅率為 10%者，降到 5% except for 2023 when the rate will be 0%到了 2023年稅率為 0%。11Prentice Hall Inc.Tax Rates Associated With Capital Gains After 2023 2023年後資本利得相關(guān)稅率? Only for assets purchased in or after 2023 and held for 5 years 只有在 2023年以後取得資產(chǎn)而且持有 5年者適用? Longterm rate is 18%, or 8% if you are in the 10% or 15% tax bracket長(zhǎng)期稅率降至 18%，如果你的稅率為 10%或 15%則降到 8%? Benefit eliminated by the Tax Relief Act of 2023, but may be relevant after 2023相關(guān)福利在2023年減稅法案排除，但在 2023年後仍適用。 Effective May 6, 2023 through December 31, 2023 dividends are taxed at the same rate as long term capital gains, or:2023年 5月 6日以後到 2023年 12月 31日，股利所得課稅稅率與長(zhǎng)期資本利得一樣。 5% for those in the 10% or 15% marginal tax bracket對(duì)於 10%及15%課稅級(jí)距者，其稅率為 5%216。13Prentice Hall Inc.What Does This Mean For You?這些規(guī)定對(duì)你有何意義？? Avoid frequent trading避免經(jīng)常買進(jìn)賣出? Buy lowturnover, “tax managed” mutual funds買進(jìn)低週轉(zhuǎn)率 ”租稅管理 “的共同基金? Buy individual stocks and make your own mutual fund買進(jìn)股票，建立自己的共同基金14Prentice Hall Inc.Capital Gains Taxes On Homes出售自用住宅的資本利得稅? Changes implemented by the Taxpayer Relief Act of 1997在 1997年的減稅法案修正? Gains up to $500,000 for couples and $250,000 for individuals exempt from taxes with no need to “rollover gain” as before合併申報(bào)案件可以享有 $500,000， 個(gè)別申報(bào)案可以享有 $250,000 免稅額? Home must be your principal residence 房屋必須要是你的主要住宅? Must have lived there 2 of the last 5 years在最近 5年間必須居住 2年以上15Prentice Hall Inc.Filing Status Classifications申報(bào)方式? Single個(gè)人或單身? Married filing jointly已婚合併申報(bào)? Married filing separately已婚個(gè)別申報(bào)? Head of household戶長(zhǎng)16Prentice Hall Inc.Cost of Living Increases in the Tax Brackets反應(yīng)生活成本提高調(diào)整課稅級(jí)距? The tax brackets change annually to insure that no one pays more ine tax just because earnings increased with ，以反應(yīng)生活成本的提高。17Prentice Hall Inc.Paying Your Ine Taxes支付你的所得稅? Withholdings – tax payment from each paycheck, determined on the basis if ine and W4 form扣繳 — 於領(lǐng)薪水時(shí)扣繳，扣繳金額依據(jù)你的所得高低以及你所申報(bào)的 W4 申報(bào)書而定? Quarterly estimated payments每季估計(jì)金額? Payments with the tax return (the dreaded April 15th)於報(bào)稅時(shí)間 (4月 15日前 )繳稅? Withholdings from stock, retirement funds, and prize or gambling winnings對(duì)於股票，退休基金以及機(jī)會(huì)中獎(jiǎng)扣繳18Prentice Hall Inc.FICA / Social Security FICA/社會(huì)安全稅? Social Security – a mandatory insurance program administered by the federal government that provides support in the event of death, disability, health problems, or 計(jì)畫，基於你的工作期間，提供死亡，失能，健康問(wèn)題及退休給付。 $84,900 (2023)216。 $87,900 (2023)? Ine over this amount is not 的所得不再課稅。 21Prentice Hall Inc.State and Local Ine Taxes州及地方所得稅? Most states impose an ine tax。? Local ine taxes are unmon。22Prentice Hall Inc.Other NonIneBased Taxes That You Face非以所得為基礎(chǔ)課徵的稅? Excise “sin taxes” and state sales taxes – imposed when goods are purchased貨物稅 ”罪惡的稅 ”及州營(yíng)業(yè)稅 — 在購(gòu)買貨物及勞務(wù)時(shí)徵收的稅? Real estate and property taxes – imposed annually or semiannually on assets owned財(cái)產(chǎn)稅 — 對(duì)財(cái)產(chǎn)擁有人每年或每半年課徵的稅? Gift and estate taxes – imposed when assets are transferred from one owner to another贈(zèng)與與遺產(chǎn)稅 — 個(gè)人移轉(zhuǎn)財(cái)產(chǎn)給他人時(shí)課徵的稅 23Prentice Hall Inc.Calculating Your Taxes計(jì)算你要繳多少稅? Who has to file an ine tax return?誰(shuí)應(yīng)該申報(bào)所得稅？? Determining gross or total ine決定所得總額? Calculating adjusted gross ine (AGI)計(jì)算調(diào)整後所得總額? Subtracting deductions減去扣除額? Claiming your exemptions申報(bào)免稅額? Calculating your base ine tax計(jì)算基本所得稅額? Determining y