l*********m
发帖数: 16971 | 1 【 以下文字转载自 SanFrancisco 讨论区 】
发信人: TopHuang (Top+Gun), 信区: SanFrancisco
标 题: Re: 为什么大家都在喊明年要大幅增税？
发信站: BBS 未名空间站 (Sun Sep 2 21:17:30 2012, 美东)
涨了不少呀
Tax Rates Increase for Everyone
The tax rates found in the federal tax tables revert to what they were prior
to the passage of the Bush Tax Cuts. The existing 10 percent bracket is
eliminated. The lowest bracket will be 15 percent. The existing 25 percent
bracket will be replaced by a 28 percent bracket; the existing 28 percent
bracket will be replaced by a 31 percent bracket; the existing 33 percent
bracket will be replaced by a 36 percent bracket; and the existing 35
percent bracket will be replaced by a 39.6 percent bracket.
Primary discussion has focused only on how this affects those making more
than $250,000 annually. The elimination of the 10 percent bracket will be a
dramatic tax increase for everyone, particularly lower income earners.
Higher Capital Gains and Dividends Taxes
Today an astonishing 0 percent rate applies to long-term gains and dividends
earned by those in the two lowest rate brackets of 10 percent and 15
percent. Beginning on January 1, 2013, those in the lowest two brackets will
pay 10 percent on long-term gains (or 8 percent on gains from assets
acquired after December. 31, 2000, and held for over five years) and 15
percent and 28 percent on dividends.
Currently the maximum federal rate on long term capital gains and dividends
is 15 percent. Beginning on January 1, 2013, the maximum rate on long-term
capital gains is scheduled to increase to 20 percent (or 18 percent on gains
from assets acquired after December 31, 2000, and held for over five years)
. The maximum rate on dividends could be as high 39.6 percent, as dividends
will be treated as ordinary income.
Phase-Out Rule for Itemized Deductions Returns
Prior to implementation of the Bush tax cuts, the phase-out rule eliminated
up to 80 percent of a higher-income individual's itemized deductions for
mortgage interest, state and local taxes, and charitable donations. The rule
was gradually eased and finally eliminated in 2010.
This provision titled 'Pease', named for Congressman Donald Pease of Ohio,
returns at the start of 2013. Unless Congress takes action and the President
approves, if you itemize deductions and have 2013 adjusted gross income
higher than approximately $175,000 (or $87,500 married filing separate); be
prepared for a large increase in taxes for those claiming itemized
deductions.
Return of Phase-Out Rule for Personal Exemptions
High earners also face a reduction in their personal exemptions. 'PEP' is
the term defining the provision for the personal exemption phase-out. For
the tax year 2012, personal exemption deductions are $3,800 each. With no
action by Congress married couples with 2013 adjusted gross income above
approximately $265,000, and single filers with incomes over approximately $
175,000 will be subject to the phase-out.
The Marriage Penalty Returns
The penalty taxes married couples at a higher rate than had they remained
single. Current law has the bottom two tax brackets for married couples at
exactly twice the amount as for singles. Starting with the New Year, the
married filing joint tax bracket contracts and the penalty once again is
assessed on married couples. In addition to contraction of the tax bracket,
the standard deduction for married couples will return to an amount lower
than twice the amount for single taxpayers.
Some of the above changes may not happen, as it is likely some of the
provisions will be continued. The current political climate raises the
distinct possibility that compromise will not be able to be achieved. In the
event Congress and the President cannot work together, look out for real
tax revolt. Maybe then, the country can get the tax reform it needs. | T*C
发帖数: 5492 | 2 大选以后才会商量减税，现在着急也没用
prior
【在 l*********m 的大作中提到】
: 【 以下文字转载自 SanFrancisco 讨论区 】
: 发信人: TopHuang (Top+Gun), 信区: SanFrancisco
: 标 题: Re: 为什么大家都在喊明年要大幅增税？
: 发信站: BBS 未名空间站 (Sun Sep 2 21:17:30 2012, 美东)
: 涨了不少呀
: Tax Rates Increase for Everyone
: The tax rates found in the federal tax tables revert to what they were prior
: to the passage of the Bush Tax Cuts. The existing 10 percent bracket is
: eliminated. The lowest bracket will be 15 percent. The existing 25 percent
: bracket will be replaced by a 28 percent bracket; the existing 28 percent
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