畢業(yè)論文-軌道交通對沿線房地產(chǎn)價格影響的研究-閱讀頁
2025-01-27 19:09本頁面
【正文】 2). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for ine tax rates of 15, 28, 31, 36, and percent on varying levels of ine and for the taxation of social security ine if the taxpayer receives other ine over a certain level. In 2022 Congress enacted a major ine tax cut at the urging of President gee w. bush. Over the course of 11 years the law reduces marginal ine tax rates across all levels of ine. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flatrate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable ine.) The flatrate system would impose one rate, such as 20 percent, on all ine and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flatrate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic formula for puting the amount of tax owed has remained basically the same. To determine the amount of ine tax owed, certain deductions are taken from an individual39。Italia, 536 . 238, 122 S. Ct. 2117, 153 L. Ed. 2d 280 (2022), upheld the IRS aggregate method of reporting tip ine. Instead of requiring the IRS to make individual determinations of unreported tips for each employee when calculating FICA tax, the Court held that the IRS could make employers report their gross sales on a monthly statement to help determine tip ine. Employees also must report their tip ine monthly on a form. The IRS then uses these two pieces of information to calculate what the employer needs to contribute in FICA tax. [1] 謝經(jīng)榮 ,呂萍 ,喬志敏 .房地產(chǎn)經(jīng)濟(jì)學(xué) [M].北京 :中國人民大學(xué)出版社 ,2022. [2] Landis J,Gervero R,Webber M. Twenty Years of the Bay Area Rapid Transit System:Land Use and Development Impact[J].Transportation Research Part A :Policy and Practice,1997,31(4):309333 [3] Koutsopaulos K C The impact of mass transit on residential property values1977(04) [4] Professor John Henneberry. Professor of Property Development Studies[M]1998 [5] 何劍華 .用 hedonic 模型研究北京地鐵 13 號線對住宅價格的效應(yīng) [D],北京：清華大學(xué)， 2022 [6] 曹小曙，楊帆，閻小培 . 廣州城市交通與土地利用研究 [J].經(jīng)濟(jì)地 理， 2022（ 3）：73
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