{"id":151298,"date":"2018-02-03T06:34:18","date_gmt":"2018-02-03T14:34:18","guid":{"rendered":"http:\/\/old.newsforchinese.com\/v3\/?p=151298"},"modified":"2018-02-01T23:37:29","modified_gmt":"2018-02-02T07:37:29","slug":"2018%e8%81%af%e9%82%a6%e6%96%b0%e7%a8%85%e6%b3%95%e6%93%87%e8%a6%81%e7%b0%a1%e4%bb%8b","status":"publish","type":"post","link":"https:\/\/newsforchinese.com\/v3\/2018\/02\/03\/2018%e8%81%af%e9%82%a6%e6%96%b0%e7%a8%85%e6%b3%95%e6%93%87%e8%a6%81%e7%b0%a1%e4%bb%8b\/","title":{"rendered":"2018\u806f\u90a6\u65b0\u7a05\u6cd5\u64c7\u8981\u7c21\u4ecb"},"content":{"rendered":"<p>\u7279\u6717\u666e\u7e3d\u7d71\u5165\u4e3b\u767d\u5bae\u4ee5\u5f8c\u4e0d\u4e45\uff0c\u5c31\u958b\u59cb\u514c\u73fe\u4ed6\u5728\u7af6\u9078\u6642\u95dc\u65bc\u7a05\u6536\u6539\u9769\u7684\u627f\u8afe\u3002\u5171\u548c\u9ee8\u8b70\u54e1\u905e\u4ea4\u7684\u300a2017\u6e1b\u7a05\u548c\u5c31\u696d\u6cd5\u6848<!--more-->\uff08Tax Cuts and Jobs Act of 2017\uff09\u300b\u65e8\u5728\u4fee\u6b631986\u5e74\u7684\u806f\u90a6\u7a05\u6cd5\uff08Internal Revenue Code of 1986\uff09\uff0c\u91cd\u9ede\u662f\u964d\u4f4e\u4f01\u696d\u548c\u500b\u4eba\u7684\u806f\u90a6\u7a05\u7387\uff0c\u901a\u904e\u63d0\u9ad8\u500b\u4eba\u6240\u5f97\u7a05\u6a19\u6e96\u514d\u7a05\u984d\u548c\u5152\u7ae5\u7a05\u52d9\u88dc\u8cbc\u4f86\u7c21\u5316\u500b\u4eba\u7a05\u6536\uff0c\u9032\u4e00\u6b65\u9650\u5236\u62b5\u62bc\u8cb8\u6b3e\u5229\u606f\u6263\u7a05\u984d\uff0c\u6e1b\u5c11\u500b\u4ebaAMT\uff0c\u53d6\u6d88\u516c\u53f8AMT\uff0c\u5ee2\u9664\u300a\u5e73\u50f9\u91ab\u7642\u6cd5\u6848\u300b\uff08\u4fd7\u7a31\u5967\u5df4\u99ac\u91ab\u4fdd\uff09\u7684\u5f37\u5236\u4ee4\u3002<\/p>\n<p>\u7d93\u904e\u570b\u6703\u5927\u534a\u5e74\u7684\u8faf\u8ad6\uff0c\u773e\u8b70\u9662\u65bc2017\u5e7412\u670819\u65e5\u901a\u904e\u4e86\u8a72\u6cd5\u6848\u7684\u7b2cN\u6b21\u4fee\u6539\u7248\uff0c\u53c3\u8b70\u9662\u5728\u7b2c\u4e8c\u5929\u4ee551\u7968\u5c0d48\u7968\u901a\u904e\u4e86\u8a72\u6cd5\u6848\u7684\u6700\u7d42\u7248\u672c\u3002\u7531\u65bc\u53c3\u8b70\u9662\u7684\u6700\u7d42\u7248\u672c\u548c\u773e\u8b70\u9662\u901a\u904e\u7684\u7248\u672c\u6709\u4e00\u4e9b\u5fae\u5c0f\u7684\u4fee\u6539\uff0c\u9700\u8981\u773e\u8b70\u9662\u91cd\u65b0\u8868\u6c7a\uff0c\u6240\u4ee5\u53c8\u9001\u56de\u773e\u8b70\u9662\uff0c\u4e26\u4e14\u5728\u7576\u5929\u6295\u7968\u901a\u904e\u3002\u9019\u5927\u6982\u662f\u570b\u6703\u6b77\u53f2\u4e0a\u5c11\u6709\u7684\u9ad8\u6548\u7387\u3002\u8a72\u6cd5\u6848\u5df2\u7d93\u65bc2017\u5e7412\u670822\u65e5\u7531\u7f8e\u570b\u7e3d\u7d71\u5510\u7d0d\u5fb7\u2022\u7279\u6717\u666e\u7c3d\u7f72\u6210\u70ba\u6cd5\u5f8b\u3002\u81f3\u6b64\uff0c 30\u5e74\u4f86\u7684\u7b2c\u4e00\u6b21\u806f\u90a6\u7a05\u6cd5\u6539\u9769\u7d42\u65bc\u5b8c\u6210\u3002<\/p>\n<p>\u5728\u9019\u500b\u904e\u7a0b\u4e2d\uff0c\u51fa\u65bc\u5404\u65b9\u5229\u76ca\u7684\u8f03\u91cf\u548c\u59a5\u5354\uff0c\u6cd5\u6848\u6587\u672c\u5167\u5bb9\u4e00\u8b8a\u518d\u8b8a\uff0c\u5f04\u5f97\u9019\u4e9b\u5929\u5929\u8ddf\u8e64\u7684\u4eba\u90fd\u4e00\u982d\u9727\u6c34\uff0c\u4e0d\u77e5\u9053\u6700\u5f8c\u7248\u672c\u91cc\u7a76\u7adf\u5beb\u4e86\u4e9b\u4ec0\u9ebc\u3002\u96d6\u7136\u8a72\u6cd5\u6848\u7684\u5927\u90e8\u5206\u5167\u5bb9\u5c07\u65bc2018\u5e741\u67081\u65e5\u751f\u6548\uff0c\u5c0d\u672c\u5b632017\u5e74\u7684\u5831\u7a05\u6c92\u6709\u5f71\u97ff\uff0c\u4f46\u662f\u5f04\u6e05\u7a05\u6cd5\u7684\u4e3b\u8981\u8b8a\u5316\uff0c\u5c0d\u65bc\u90e8\u7f72\u5c07\u4f86\u7684\u6295\u8cc7\u9084\u662f\u5f88\u6709\u5fc5\u8981\u7684\u3002\u672c\u7740\u9019\u500b\u76ee\u7684\uff0c\u672c\u6587\u9078\u64c7\u65b0\u7a05\u6cd5\u6709\u95dc\u500b\u4eba\u6240\u5f97\u7a05\u90e8\u5206\u7684\u4e3b\u8981\u8b8a\u5316\u4f5c\u4e00\u7c21\u55ae\u4ecb\u7d39\u3002<\/p>\n<p><strong>\u500b\u4eba\u6240\u5f97\u7a05\u7a05\u7387\u6e1b\u4f4e<\/strong><\/p>\n<p>\u65b0\u7a05\u6cd5\u7684\u500b\u4eba\u6240\u5f97\u7a05\u7387\u4ecd\u7136\u628a\u51c8\u6536\u5165\u5206\u70ba7\u500b\u7b49\u7d1a\uff0c\u5f9e\u7b2c2\u7d1a\u958b\u59cb\uff0c\u7a05\u7387\u5dee\u4e0d\u591a\u90fd\u964d3\u20134%\u3002\u4ee5\u592b\u59bb\u5408\u5831\u7a05\u70ba\u4f8b\uff0c\u51c8\u6536\u5165\uff08\u6bdb\u6536\u5165\u6263\u9664\u6240\u6709\u7a05\u6cd5\u5141\u8a31\u7684\u6263\u7a05\u984d\u5ea6\uff09\u5728$19,051 \u2013 $77,400\u7bc4\u570d\u5167\u7684\uff0c\u7a05\u7387\u5f9e15%\u964d\u70ba12%\uff1b\u51c8\u6536\u5165\u70ba$77,401 \u2013 $165,000\u7bc4\u570d\u5167\u7684\uff0c\u7a05\u7387\u5f9e25%\u964d\u70ba22%\u7b49\u7b49\u3002\u503c\u5f97\u6307\u51fa\u7684\u662f\uff0c\u500b\u4eba\u55ae\u5831\u7a05\u7684\u5206\u7d1a\u984d\u5ea6\u90fd\u8a2d\u5b9a\u70ba\u592b\u5a66\u5408\u5831\u7684\u4e00\u534a\uff08\u9664\u4e86\u6700\u9ad8\u4e00\u7d1a\u4ee5\u5916\uff09\u3002\u591a\u5e74\u6765\u5728\u7a0e\u6536\u4e0a\u201c\u61f2\u7f70\u5a5a\u59fb\uff08marriage penalty\uff09\u201d \u7684\u9519\u8bef\u7ec8\u4e8e\u5f97\u5230\u4e86\u7ea0\u6b63\u3002<\/p>\n<table width=\"431\">\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"431\"><strong>\u592b\u59bb\u5408\u5831\u7a05<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"219\">2017\u5e74<\/td>\n<td colspan=\"2\" width=\"212\">2018\u5e74<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">\u7a05\u7387<\/td>\n<td width=\"153\">\u51c8\u6536\u5165\u7bc4\u570d<\/td>\n<td width=\"53\">\u7a05\u7387<\/td>\n<td width=\"159\">\u51c8\u6536\u5165\u7bc4\u570d<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">10%<\/td>\n<td width=\"153\">$0 \u2013 $19,050<\/td>\n<td width=\"53\">10%<\/td>\n<td width=\"159\">$0 \u2013 $19,050<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">15%<\/td>\n<td width=\"153\">$19,050 \u2013 $77,400<\/td>\n<td width=\"53\">12%<\/td>\n<td width=\"159\">$19,051 \u2013 $77,400<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">25%<\/td>\n<td width=\"153\">$77,400 \u2013 $156,150<\/td>\n<td width=\"53\">22%<\/td>\n<td width=\"159\">$77,401 \u2013 $165,000<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">28%<\/td>\n<td width=\"153\">$156,150 \u2013 $237,950<\/td>\n<td width=\"53\">24%<\/td>\n<td width=\"159\">$165,001 \u2013 $315,000<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">33%<\/td>\n<td width=\"153\">$237,950 \u2013 $424,950<\/td>\n<td width=\"53\">32%<\/td>\n<td width=\"159\">$315,001 \u2013 $400,000<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">35%<\/td>\n<td width=\"153\">$424,950 \u2013 $480,050<\/td>\n<td width=\"53\">35%<\/td>\n<td width=\"159\">$400,001 \u2013 $600,000<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">39.6%<\/td>\n<td width=\"153\">$480,050 \u53ca\u4ee5\u4e0a<\/td>\n<td width=\"53\">37%<\/td>\n<td width=\"159\">$600,001 \u53ca\u4ee5\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"431\">\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"431\"><strong>\u500b\u4eba\u55ae\u5831\u7a05<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"219\">2017\u5e74<\/td>\n<td colspan=\"2\" width=\"212\">2018\u5e74<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">\u7a05\u7387<\/td>\n<td width=\"153\">\u51c8\u6536\u5165\u7bc4\u570d<\/td>\n<td width=\"53\">\u7a05\u7387<\/td>\n<td width=\"159\">\u51c8\u6536\u5165\u7bc4\u570d<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">10%<\/td>\n<td width=\"153\">$0 \u2013 $9,525<\/td>\n<td width=\"53\">10%<\/td>\n<td width=\"159\">$0 \u2013 $9,525<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">15%<\/td>\n<td width=\"153\">$9,525 \u2013 $38,700<\/td>\n<td width=\"53\">12%<\/td>\n<td width=\"159\">$9,526 \u2013 $38,700<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">25%<\/td>\n<td width=\"153\">$38,700 \u2013 $93,700<\/td>\n<td width=\"53\">22%<\/td>\n<td width=\"159\">$38,701 \u2013 $82,500<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">28%<\/td>\n<td width=\"153\">$93,700 \u2013 $195,450<\/td>\n<td width=\"53\">24%<\/td>\n<td width=\"159\">$82,501 \u2013 $157,500<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">33%<\/td>\n<td width=\"153\">$195,450 \u2013 $424,950<\/td>\n<td width=\"53\">32%<\/td>\n<td width=\"159\">$157,501 \u2013 $200,000<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">35%<\/td>\n<td width=\"153\">$424,950 \u2013 $426,700<\/td>\n<td width=\"53\">35%<\/td>\n<td width=\"159\">$200,001 \u2013 $500,000<\/td>\n<\/tr>\n<tr>\n<td width=\"65\">39.6%<\/td>\n<td width=\"153\">$426,700 \u53ca\u4ee5\u4e0a<\/td>\n<td width=\"53\">37%<\/td>\n<td width=\"159\">$500,001 \u53ca\u4ee5\u4e0a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u500b\u4eba\u6240\u5f97\u7a05\u6a19\u6e96\u514d\u7a05\u984d\u7ffb\u500d<\/strong><\/p>\n<p>\u500b\u4eba\u6240\u5f97\u7a05\u6a19\u6e96\u514d\u7a05\u984d\uff08standard deduction\uff09\u5f9e6350\u7f8e\u5143\uff08\u55ae\u4eba\uff09\u548c12700\u7f8e\u5143\uff08\u592b\u59bb\uff09\u589e\u52a0\u523012000\u7f8e\u5143\uff08\u55ae\u4eba\uff09\u548c24000\u7f8e\u5143\uff08\u592b\u59bb\uff09\u3002<\/p>\n<p><strong>\u5152\u7ae5\u7a05\u52d9\u88dc\u8cbc\u7ffb\u500d\uff0c\u65b0\u589e\u5176\u4ed6\u64ab\u990a\u4eba\u7a05\u52d9\u88dc\u8cbc<\/strong><\/p>\n<p>\u5152\u7ae5\u7a05\u52d9\u88dc\u8cbc\uff08child tax credit\uff09\u5f9e1000\u7f8e\u5143\u589e\u52a0\u52302000\u7f8e\u5143\uff08\u5176\u4e2d1400\u7f8e\u5143\u53ef\u9000\u9084\uff09\u3002\u65b0\u589e\u4e00\u7b46500\u7f8e\u5143\u7684\u5176\u4ed6\u64ab\u990a\u4eba\u7a05\u52d9\u88dc\u8cbc\uff08credit for other dependents\uff09\u3002<\/p>\n<p><strong>\u62b5\u62bc\u8cb8\u6b3e\u5229\u606f\u6263\u7a05\u984d\u4e0b\u8abf<\/strong><\/p>\n<p>\u65b0\u8cfc\u7f6e\u7684\u623f\u5c4b\u548c\u7b2c\u4e8c\u5957\u4f4f\u623f\u7684\u62b5\u62bc\u8cb8\u6b3e\u5229\u606f\u6263\u7a05\u984d\u5f9e100\u842c\u7f8e\u5143\u4e0b\u8abf\u81f375\u842c\u7f8e\u5143\u3002\u623f\u5c4b\u51c8\u503c\u8cb8\u6b3e\uff08home equity loan\u6216second mortgage\uff09\u7684\u5229\u606f\u5c07\u4e0d\u518d\u6263\u7a05\uff0c\u9664\u975e\u9019\u7b46\u9322\u662f\u7528\u65bc\u6539\u5584\u4f4f\u623f\u3002<\/p>\n<p><strong>\u53d6\u6d88\u300a\u5e73\u50f9\u91ab\u7642\u6cd5\u6848\u300b\u7684\u5f37\u5236\u4ee4<\/strong><\/p>\n<p>\u5f9e2019\u5e741\u67081\u65e5\u8d77\uff0c\u53d6\u6d88\u300a\u5e73\u50f9\u91ab\u7642\u6cd5\u6848\u300b\u7684\u5f37\u5236\u4ee4\uff0c\u4e0d\u53c3\u52a0\u91ab\u4fdd\u7684\u4eba\u58eb\u5c07\u4e0d\u53d7\u7a05\u52d9\u61f2\u7f70\u3002\u4f30\u8a08\u67091300\u842c\u4eba\u6703\u9000\u51fa\u5967\u5df4\u99ac\u91ab\u4fdd\uff0c\u6bcf\u5e74\u53ef\u70ba\u653f\u5e9c\u7bc0\u77013000\u591a\u5104\u7f8e\u5143\u3002\u4f46\u662f\uff0c\u4f30\u8a08\u7e7c\u7e8c\u7559\u5728\u5967\u5df4\u99ac\u91ab\u4fdd\u7684\u4fdd\u8cbb\u548c\u81ea\u4ed8\u91d1\u984d\u90fd\u6703\u4e0a\u6f32\u3002<\/p>\n<p><strong>\u8d0d\u990a\u8cbb\u7684\u7a05\u6536\u8ca0\u64d4\u8f49\u79fb\u5230\u4ed8\u6b3e\u4eba<\/strong><\/p>\n<p>2018\u5e7412\u670831\u65e5\u4ee5\u5f8c\u7c3d\u7f72\u96e2\u5a5a\u548c\u5206\u5c45\u5354\u8b70\u7684\uff0c\u652f\u4ed8\u7d66\u524d\u914d\u5076\u7684\u8d0d\u990a\u8cbb\u5c07\u4e0d\u518d\u662f\u4ed8\u6b3e\u4eba\u7684\u6263\u7a05\u984d\uff0c\u4e5f\u4e0d\u518d\u7b97\u4f5c\u6536\u6b3e\u4eba\u7684\u6536\u5165\u3002\u4e5f\u5c31\u662f\u8aaa\uff0c\u8d0d\u990a\u8cbb\u7684\u7a05\u6536\u8ca0\u64d4\u5f9e\u6536\u6b3e\u4eba\u8f49\u79fb\u5230\u4e86\u4ed8\u6b3e\u4eba\u3002<\/p>\n<p><strong>\u66ff\u4ee3\u6027\u6700\u4f4e\u7a05\u514d\u5fb5\u984d\u4e0a\u8abf<\/strong><\/p>\n<p>\u66ff\u4ee3\u6027\u6700\u4f4e\u7a05\uff08Alternative minimum tax, AMT\uff09\u514d\u5fb5\u9ede\u5f9e54300\u7f8e\u5143\u4e0a\u8abf\u523070300\u7f8e\u5143\uff08\u55ae\u8eab\uff09\uff0c\u6216\u5f9e84500\u7f8e\u5143\u4e0a\u8abf\u5230109400\u7f8e\u5143\uff08\u592b\u5a66\uff09\u3002<\/p>\n<p><strong>\u907a\u7522\u7a05\u514d\u5fb5\u984d\u7ffb\u500d<\/strong><\/p>\n<p>\u907a\u7522\u7a05\u514d\u5fb5\u984d\u5f9e560\u842c\u7f8e\u5143\u4e0a\u8abf\u52301120\u842c\u7f8e\u5143\uff0c\u8d85\u51fa\u90e8\u5206\u5fb5\u7a0540%\u3002<\/p>\n<p><strong>\u63d0\u9ad8\u610f\u5916\u640d\u5931\u6263\u7a05\u9580\u6abb<\/strong><\/p>\n<p>\u4e0d\u518d\u5141\u8a31\u7d0d\u7a05\u4eba\u6263\u9664\u610f\u5916\u640d\u5931\uff08casualty 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2019","format":false,"excerpt":"\u300a2017\u6e1b\u7a05\u548c\u5c31\u696d\u6cd5\u6848\uff08Tax Cuts and Jobs Act of 2017\uff09\u300b\u5f9e2018\u5e741\u67081\u65e5\u8d77\u958b\u59cb\u751f\u6548\uff0c\u53d6\u4ee31986\u5e74\u7684\u806f\u90a6\u7a05\u6cd5\uff08Internal Revenue Code of 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\u7b2c\u4e8c\u9805\uff0c\u4eba\u8eab\u6240\u5728 (Physical Presence)\u6e2c\u8a66\uff0c\u9700\u8981\u7d0d\u7a05\u4eba\u9023\u7e8c\u572812\u500b\u6708\u5167\u5c45\u4f4f\u6d77\u5916\u81f3\u5c11330\u5929\u3002 \u6d77\u5916\u7d0d\u7a05\u62b5\u514d 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