[闲谈] 川普税改前后报税比较

tianfangye

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 income	Current tax	New plan tax
10,000	1,000	1,200
20,000	2,067	2,400
30,000	3,567	3,600
40,000	5,067	4,800
50,000	6,567	6,000
60,000	8,067	7,200
70,000	9,567	8,920
80,000	11,477	11,420
90,000	13,977	13,920
100,000	16,477	16,420
110,000	18,977	18,920
120,000	21,477	21,420
130,000	23,977	23,920
140,000	26,477	26,420
150,000	28,977	28,920
160,000	31,684	31,420
170,000	34,484	33,920
180,000	37,284	36,420
190,000	40,084	38,920
200,000	42,884	41,420
210,000	45,684	43,920
220,000	48,484	46,420
230,000	51,284	48,920
240,000	54,417	51,820
250,000	57,717	55,320
260,000	61,017	58,820
270,000	64,317	62,320
280,000	67,617	65,820
290,000	70,917	69,320
300,000	74,217	72,820
310,000	77,517	76,320
320,000	80,817	79,820
330,000	84,117	83,320
340,000	87,417	86,820
350,000	90,717	90,320
360,000	94,017	93,820
370,000	97,317	97,320
380,000	100,617	100,820
390,000	103,917	104,320
400,000	107,217	107,820
410,000	110,517	111,320
420,000	113,883	114,820
430,000	117,383	118,320
440,000	120,883	121,820
450,000	124,383	125,320
460,000	127,883	128,820
470,000	131,383	132,320
480,000	135,310	135,820
490,000	139,270	139,320
500,000	143,230	142,820
510,000	147,190	146,320
520,000	151,150	149,820
530,000	155,110	153,320
540,000	159,070	156,820
550,000	163,030	160,320
560,000	166,990	163,820
570,000	170,950	167,320
580,000	174,910	170,820
590,000	178,870	174,320
600,000	182,830	177,820
610,000	186,790	181,320
620,000	190,750	184,820
630,000	194,710	188,320
640,000	198,670	191,820
650,000	202,630	195,320
660,000	206,590	198,820
670,000	210,550	202,320
680,000	214,510	205,820
690,000	218,470	209,320
700,000	222,430	212,820
710,000	226,390	216,320
720,000	230,350	219,820
730,000	234,310	223,320
740,000	238,270	226,820
750,000	242,230	230,320
760,000	246,190	233,820
770,000	250,150	237,320
780,000	254,110	240,820
790,000	258,070	244,320
800,000	262,030	247,820
810,000	265,990	251,320
820,000	269,950	254,820
830,000	273,910	258,320
840,000	277,870	261,820
850,000	281,830	265,320
860,000	285,790	268,820
870,000	289,750	272,320
880,000	293,710	275,820
890,000	297,670	279,320
900,000	301,630	282,820
910,000	305,590	286,320
920,000	309,550	289,820
930,000	313,510	293,320
940,000	317,470	296,820
950,000	321,430	300,320
960,000	325,390	303,820
970,000	329,350	307,320
980,000	333,310	311,004
990,000	337,270	314,964
1,000,000	341,230	318,924

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

100,000	16,477	16,420
110,000	18,977	18,920

2.新增$600 child credit没有在计算方法内

钢铁牛

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