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标题: [闲谈] 川普税改前后报税比较 [打印本页]
作者: tianfangye    时间: 2017-11-3 14:34     标题: 川普税改前后报税比较

BY StopBy 于 2017-11-02 20:45:15

单身，现有税法标准扣税10400，高收入的phase out 忽略没计算。新的法案标准扣税12000

在标准扣税的条件下，单身的纳税有所减轻。

收入现税法纳税额新法案纳税额
10,400.000.000.00
12,000.00160.000.00
19,725.00932.50927.00
45,000.004,723.753,960.00
48,350.005,226.254,797.50
102,300.0018,713.7518,285.00
200,000.0046,069.7542,710.00
202,050.0046,643.7343,427.50
427,100.00120,910.30122,195.00
428,800.00121,505.30122,790.00
500,000.00149,778.70147,710.00
1,000,000.00351,897.10347,210.00





表2. 现在的税表
. Married Filing Joint Taxable Income Tax Brackets and Rates, 2017


Rate
Taxable Income Bracket
Tax Owed

10%
$0 to $18,650
10% of taxable income

15%
$18,650 to $75,900
$1,865 plus 15% of the excess over $18,650

25%
$75,900 to $153,100
$10,452.50 plus 25% of the excess over $75,900

28%
$153,100 to $233,350
$29,752.50 plus 28% of the excess over $153,100

33%
$233,350 to $416,700
$52,222.50 plus 33% of the excess over $233,350

35%
$416,700 to $470,700
$112,728 plus 35% of the excess over $416,700

39.60%
$470,700+
$131,628 plus 39.6% of the excess over $470,700
表3, 新旧税法下的纳税额, 注意收入是Taxable income.
Taxable incomeCurrent taxNew plan tax
10,0001,0001,200
20,0002,0672,400
30,0003,5673,600
40,0005,0674,800
50,0006,5676,000
60,0008,0677,200
70,0009,5678,920
80,00011,47711,420
90,00013,97713,920
100,00016,47716,420
110,00018,97718,920
120,00021,47721,420
130,00023,97723,920
140,00026,47726,420
150,00028,97728,920
160,00031,68431,420
170,00034,48433,920
180,00037,28436,420
190,00040,08438,920
200,00042,88441,420
210,00045,68443,920
220,00048,48446,420
230,00051,28448,920
240,00054,41751,820
250,00057,71755,320
260,00061,01758,820
270,00064,31762,320
280,00067,61765,820
290,00070,91769,320
300,00074,21772,820
310,00077,51776,320
320,00080,81779,820
330,00084,11783,320
340,00087,41786,820
350,00090,71790,320
360,00094,01793,820
370,00097,31797,320
380,000100,617100,820
390,000103,917104,320
400,000107,217107,820
410,000110,517111,320
420,000113,883114,820
430,000117,383118,320
440,000120,883121,820
450,000124,383125,320
460,000127,883128,820
470,000131,383132,320
480,000135,310135,820
490,000139,270139,320
500,000143,230142,820
510,000147,190146,320
520,000151,150149,820
530,000155,110153,320
540,000159,070156,820
550,000163,030160,320
560,000166,990163,820
570,000170,950167,320
580,000174,910170,820
590,000178,870174,320
600,000182,830177,820
610,000186,790181,320
620,000190,750184,820
630,000194,710188,320
640,000198,670191,820
650,000202,630195,320
660,000206,590198,820
670,000210,550202,320
680,000214,510205,820
690,000218,470209,320
700,000222,430212,820
710,000226,390216,320
720,000230,350219,820
730,000234,310223,320
740,000238,270226,820
750,000242,230230,320
760,000246,190233,820
770,000250,150237,320
780,000254,110240,820
790,000258,070244,320
800,000262,030247,820
810,000265,990251,320
820,000269,950254,820
830,000273,910258,320
840,000277,870261,820
850,000281,830265,320
860,000285,790268,820
870,000289,750272,320
880,000293,710275,820
890,000297,670279,320
900,000301,630282,820
910,000305,590286,320
920,000309,550289,820
930,000313,510293,320
940,000317,470296,820
950,000321,430300,320
960,000325,390303,820
970,000329,350307,320
980,000333,310311,004
990,000337,270314,964
1,000,000341,230318,924


说明:
1.
由于抵税(tax deductions)的改变, 家庭的Taxable Income可能会变化不少.
考虑到没了personal exemption
如果原来是用standard deduction 两口之家的deduction会增加, 3口之家,基本持平, 4口以上会减少.
如果原来是itemized deduction, 考虑到没有州税, 地方税减免,没有personal exemption, 总的免税额会成千上万地减少, 甚至可能不到24000, 只能用standard deduction. Taxable Income成千上万地增加, 在这种情况下, 纳税额会增加不少. 例如, 在原来的税法下, 你的 Taxable Income是10万, 交税16,477, 但在新的税法下, 你的Taxable Income 很可能是11万了, 需交税18,920
100,00016,47716,420
110,00018,97718,920


2.新增$600 child credit没有在计算方法内
作者: 钢铁牛    时间: 2017-11-7 12:43

这是给富人减税，
中产阶级大部分要加税了，特别那些蓝州的工薪阶级，有房子的中产阶级
减税额中州税没有了，房产税抵税额有限度了，房贷利息也有限额了

这些都是幌子，最大的点是给川普这些很有钱的富人减去遗产税，比如川普本人资产就有一百多亿，光这一项就可为老头省下几十亿的税



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