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1、TheUSTaxSystem美国税收体系简介JianchaoLiu,Ph.D.刘建潮TaxJurisdictions有征税权部门Federalgovernment联邦政府Stategovernment州政府Countygovernment县(郡)政府Citygovernment市政府Independentschooldistrict(ISD)独立学区Municipalutilitydistrict(MUD)公用事业区TypesofTaxes税目FederalTaxes联邦税Personalincometax个人所得税Payrolltax(FICA):Socials
2、ecuritytaxandMedicaretax薪金税:社会安全税和老年医疗保险Unemploymenttax(FUTA):Employer’sliability失业保险税6.2%ofthefirst$7,000wageand0.8%with5.4%creditforstateunemploymentfundsCorporateincometax公司所得税Excisetax专项商品销售税Estateandgifttaxes遗产和礼品税Others(importtariff,productionchargesonoilreserves)其它税目2003Persona
3、lTaxRateSchedule2003年联邦个人所得税税率表TaxableIncome应税所得TaxRate税率Married已婚家庭Single未婚单身$0-$12,000$0-$6,00010%$12,000-$47,450$6,000-$28,40015%$47,450-$114,650$28,400-$68,80027%$114,650-$174,700$68,800-$143,50030%$174,700-$311,950$143,500-$311,95035%$311,950&above$311,950&above38.6%2003FederalPa
4、yrollTaxSchedule2003年联邦薪金税税率表SocialSecurityTax社安税MedicareTax老年医保税WageBase工资基数TaxRate税率WageBase工资基数TaxRate税率Employer雇主Employee雇员Employer雇主Employee雇员$0-87,0006.2%6.2%Allwages工资全额1.45%1.45%>$87,0000%0%2003FederalCorporateTaxSchedule2003年联邦公司所得税税率表TaxableIncome应税所得TaxRate税率$0-$50,00015%$5
5、0,000-$75,00025%$75,000-$1000,00034%$100,000-$335,00039%$335,000-$10,000,00034%$10,000,000-$15,000,00035%$15,000,000-$18,333,33338%$18,333,333andabove35%StateTaxes(varybystates,basedonTexas)州税(因州而异,以德州为例)Personalincometax(0%)个人所得税Corporateincometax(0%)公司所得税Unemploymenttax(6.2%offirst$
6、9,000)失业税Franchisetax(4.5%onnetincomeor0.25%onretainedearnings)营业税Advaloremtaxonpurchases(6.25%onpurchasevalue)销售税Othertaxesandfees(hoteltax,fireworkstax,etc.)其它税目及收费County/City/OtherLocalTaxes(basedonHoustonarea)县(郡)税、市税及其它地方税Propertytaxes(3.2%averageonnetappraisedcapitalvaluationwhi
7、chincludesrealestates,equipment,suppliesandoilreserves)财产税Advaloremtaxonpurchases(2%onpurchasevalue)销售税ISDtax学区税MUDtax公用事业区税HDtax医院区税Othertaxesandfees其它税目及收费2003HHSPovertyGuideline2003年美国的贫困线家庭人数收入低于1$8,9802$12,1203$15,2604$18,4005$21,5406$24,6807$27,8208$30,960
