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1、本科毕业论文（设计）外文翻译原文：TheTaxForecastMovingintotheyear-endtaxplanningseason,taxpractitionersarefacedwithaconsiderabledegreeofuncertaintycausedbycongressionalindecision.Asthiscolumngoestopress,uncertaintysurroundswhetheralonglistofextendersandsmallbusinesstaxbreakswillinfact
2、applyretroactivelytoJan.1,2010.Equallyuncertainiswhetherthemassive2001taxcuts,duetoexpireattheendof2010,willbeextendedinto2011.Thefocusofthisarticleisstrategiestoprepareforaprobablechangeinthe2010taxratestructurefor2011.Theoutcomehereissomewhatmorepredictablethanthefa
3、teoftheextendersandsmallbusinessrelief,anditmaytakemorepreparationforclientstomakeplanstomeetthechallengesofchangingtaxrates.CurrentintelligencefromCapitolHillanticipatesthatCongresswillkeepratesfor2011at2010levelsfortaxpayersnowinthe10%through28%brackets.Thosewithtax
4、ableincomewithinthetwohighestbrackets,however,arelikelytoseetheirratesjumpfrom33%and35%to36%and39.6%,respectively.Themaximumcapitalgainsrate,likewise,willremainthesameexceptforthoseinnew.36%and39.6%brackets;theywillbeexpectedtopaycapitalgainstaxatamaximum20%rate.Thedo
5、llarbracketstowhichthe2011rateswillapplyareanticipatedtotrackthe2010amounts,adjustedupwardforinformationasisdoneeveryyear,withoneexception.Thethresholdfortheresurrected36%ratewouldstartatahigherdollarlevel:$200,000forsinglefilersand$250,000forjointreturns(ratherthanat
6、whatwouldhavebeentheinflation-adjustedbracketlevelsof$176,000and$314,250,respectively).Followingsuit,thehigher20%maximumcapitalgainsratewouldalsostartatthoselevels.Dividendslikewisemaysharethat20%rateormayrevenuetobeingtreatedasordinaryincome.PERSONALTAXPLANNINGGenera
7、lly,manyofthetraditionaltaxtechniquesthathaveappliedtoindividualsexpectingtobeinahighertaxbracketinafutureyearbecauseofhigherincomelevelsapplyequallywelltoplanningfortheprojectedincreaseinthe33%and35%ratesto36%and39.6%.Techniquesthatinvolvetheshiftingofincomeandexpens
8、esbetweenonetaxyearandthenextremainviable.However,inanticipatingtherateandbracketamountchangeslikelytoapplytohigher-incometa
