租稅的規劃與策略(ppt 64頁)

租稅的規劃與策略內容提要：
How It All Began所得稅如何開始的
Importance of Tax Planning租稅規劃的重要性
Recent Tax Law Changes最近稅法的修正
The Two Tax Relief Acts – In a Nutshell兩大減稅法案主要內容
The Jobs and Growth Tax Relief Reconciliation Act of 2003 2003年工作與成長租稅寬減調整法案
Income Tax Structure所得稅的結構
Income Tax Structure (cont’d)所得稅的結構(續)
Capital Gains Taxes資本利得稅
Tax Rates Associated With Capital Gains資本利得的相關稅率
How the Taxpayer Relief Act of 2003 Affected the Capital Gains Tax Rates 2003年減稅法案對資本利得稅率的影響
Tax Rates Associated With Capital Gains After 2000 2000年後資本利得相關稅率
How the Taxpayer Relief Act of 2003 Affected the Dividend Tax Rates2003年的減稅法案對擁有股利所得納稅義務人的影響
What Does This Mean For You?這些規定對你有何意義？
Capital Gains Taxes On Homes出售自用住宅的資本利得稅
Filing Status Classifications申報方式
Cost of Living Increases in the Tax Brackets反應生活成本提高調整課稅級距
Paying Your Income Taxes支付你的所得稅
FICA / Social Security FICA/社會安全稅
FICA / Social Security (cont’d) FICA/社會安全稅(續)
FICA / Medicare FICA/醫療照顧
State and Local Income Taxes州及地方所得稅
Other Non-Income-Based Taxes That You Face非以所得為基礎課征的稅
Calculating Your Taxes計算你要繳多少稅
Who Has to File an Income Tax Return?誰應該要申報所得稅？
Sources of Taxable Income課稅所得的來源
Sources of Tax-Exempt Income免稅所得來源
Subtracting Adjustments to
Calculate AGI計算調整後所得總額
How the Tax Relief Act of 2001 Affected Your Adjustments to Income2001年減稅法案如何影響你的調整後所得總額
How the Tax Relief Act of 2001 Affected Your IRA 2001年減稅方案如何影響你的IRA
How the Taxpayer Relief Act of 2003 Affected Your Student Loans 2003年減稅法案如何影響助學貸款
Subtracting Deductions from AGI減掉你的扣除額
IRS Limits on Itemized Deductions 國稅局在列舉扣除額的限製
IRS Limits on Itemized Deductions (cont’d) 國稅局在列舉扣除額的限製(續)
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