美国八屋会计事务所

减税与就业法案(TCJA) 与国际税收、审计 Audit


美国 Partnership 持 1,000万美元资产以上,被审计Audit几率增加。美国国税局就《减税与就业法案(TCJA)》新增及修改现有表格,以及国际税收的修订,显示出合伙企业税务申报变得日益复杂。美国国税局也在其2021年的目标中,当中包括由2021年开始向大型合伙企业(Partnership)进行审计项目,明确表示打算将合伙企业的审查数量增加50%。「大型合伙企业(Partnership)」的门槛只有1,000万美元的资产。

对于房产税已经接近于上线甚至超过一万的人来说,选择销售税不用担心明年的应税退款。如果在今年有购买较贵的资产例如:汽车,飞机,和游艇,抵扣销售税将会更加有利。税改限制了税和贷款利息的抵扣,但同时也放宽了其他项目的抵扣。例如取消了对逐项扣除的总上限,抵扣上线将不受调整后总收入(Adjusted Gross Income)的限制。纳税人需要谨慎考量以达到最高抵扣额。

在对逐项扣除的改变中,第五项(税的抵扣)会影响到大部分达到逐项扣除的纳税人。纳税人可以选择抵扣州和地方的所得税或销售税,还有一年中付过的房产税。不过在新的税法中对税的抵扣增加了一万的上限。这样就对拿W2和拥有较高地税房屋的纳税人有很大的影响,因为他们将无法全额抵扣所得税和地产税。如何选择所得税或销售税的抵扣将会影响纳税人逐项扣除的金额和明年的应税退款(Taxable Refunds)。

大多数人会选择抵扣所得税是因为销售税的金额相较太低,而且也很难得到准确的数字。一般人都不会把一年所有的收据存起来计算付了多少销售税。但是增加了抵扣上限限后,对于很多纳税人来说销售税会是较好的选择。销售税虽然比所得税少很多,但是不会产生应税退款。

税法对社会的影响,“减税和就业法案”(Tax Cuts and Jobs Act) 的税改法,成为美国自1986年以来最大规模的税改,也是川普上任一年以来第一次的立法胜利。税法改革中对标准扣除额(Standard deduction)和逐项扣除(Itemized deduction)的改变尤为重要。


网友热点

8 HUT TAX SERVICES INC 本网站相关信息,并力求谨慎,但仍不能保证本网站所包含的所有资料的准确性、完整性,对信息的错误或遗漏不负任何责任。The information related to this website, and strive to take care, but still can not guarantee the accuracy and completeness of all information contained in this website, and is not responsible for errors or omissions in the information.

免责声明:网页中所含乃一般性信息,故此,并不构成八屋会计事务所、其人员及代理人提供任何专业建议或服务。在做出任何可能影响自身、自身财务或业务的决策或采取任何相关行动前,请咨询合资格的专业顾问。本文件中所含数据及信息乃以其原貌提供,八屋会计事务所并未对该等文件所含数据或信息做出明示或暗示的陈述或保证。在不限制上述规定的前提下,八屋会计事务所不保证该等内容所含数据或信息没有错误或达到了任何特定的实施或质量标准。八屋会计事务所明确否认所有暗示的或其它保证,包括但不限于适销性、所有权、适合特定目的、不侵权、兼容性、安全性和准确性的保证。八屋会计事务所、其人员及代理人不对任何方提起的或其产生的由于其依赖本档所致的或与本档相关的任何损失或索赔承担责任。

Disclaimer: the information contained in the website is general information and therefore does not constitute 8 hut tax services, its personnel and agents providing any professional advice or services. Before making any decision or taking any relevant action that may affect yourself, your finance or business, please consult a qualified professional consultant. The data and information contained in this document are provided in their original form, and 8 hut tax services makes no representations or warranties, express or implied, about the data or information contained in these documents. Without limiting the foregoing, 8 hut tax services does not warrant that the data or information contained in such content is free from errors or meets any specific implementation or quality standards. 8 hut tax services expressly disclaims all implied or other warranties, including but not limited to the warranties of merchantability, ownership, fitness for a particular purpose, non infringement, compatibility, security and accuracy. 8 hut tax services, its personnel and agents shall not be liable for any loss or claim brought by or arising from any party due to its reliance on or in connection with this file.

Notice: If the content of this website infringed on any of your or your owned intellectual property rights, please send a message using our e-mail address and include the infringing content as well as your contact information. We will process your request and get back to you within 48 hours.

8HUT LOGO