美國(guó)聯(lián)邦稅制概覽

1、 iCONTENTSPageTOC o 1-5 h z HYPERLINK l bookmark0INTRODUCTION1SUMMARYOFPRESENT-LAWFEDERALTAXSYSTEM2IndividualIncomeTax2CorporateIncomeTax8 HYPERLINK l bookmark24EstateandGiftandGeneration-SkippingTransferTaxes12 HYPERLINK l bookmark26EmploymentTaxes14 HYPERLINK l bookmark28MajorExciseTaxes15 HYPERLI

2、NK l bookmark30HISTORICALRECEIPTSDATA16 INTRODUCTIThisdocument,Thisdocumentmaybecitedasfollows:JointCommitteeonTaxation,OverviewoftheFederalTaxSystemasinEffectfor2007(JCX-2-07),January12,2007.preparedbythestaffoftheJointCommitteeonTaxation,providesasummaryofthepresent-lawFederaltaxsystemasineffectfo

3、r2007.ThecurrentFederaltaxsystemhasfourmainelements:(1)anincometaxonindividualsandcorporations(whichconsistsofbotha“regular”incometaxandanalternativeminimumtax);(2)payrolltaxesonwages(andcorrespondingtaxesonself-employmentincome);(3)estate,gift,andgenerationskippingtaxes,and(4)excisetaxesonselectedg

4、oodsandservices.Thisdocumentprovidesabroadoverviewofeachoftheseelements.Ifcertainrequirementsaremet,certainentitiesororganizationsareexemptfromFederalincometax.Adescriptionofsuchorganizationsisbeyondthescopeofthisdocument.AnumberofaspectsoftheFederaltaxlawsaresubjecttochangeovertime.Forexample,somed

5、ollaramountsandincomethresholdsareindexedforinflation.Thestandarddeduction,taxratebrackets,andtheannualgifttaxexclusionareexamplesofamountsthatareindexedforinflation.Ingeneral,theInternalRevenueServiceadjuststhesenumbersannuallyandpublishestheinflationadjustedamountsineffectforataxyearpriortothebegi

6、nningofthatyear.Whereapplicable,thisdocumentgenerallyincludesdollaramountsineffectfor2007andnoteswhetherdollaramountsareindexedforinflation.Inaddition,anumberoftheprovisionsintheFederaltaxlawshavebeenenactedonatemporarybasisorhaveparametersthatvarybystatutefromyeartoyear.Forexample,therecentlyenacte

7、dTaxReliefandHealthCareActof2006extendedanumberofexpiredorsoontoexpireprovisionsonatemporarybasis.Inaddition,theprovisionsoftheEconomicGrowthandTaxReliefReconciliationActof2001wereinitiallygenerallytoexpireattheendof2010;someprovisionsofthatActhavesubsequentlybeenmodifiedormadepermanent.Forsimplicit

8、y,thisdocumentdescribestheFederaltaxlawsineffectin2007andgenerallydoesnotincludereferencestoprovisionsastheymaybeineffectforfutureyearsortoterminationdatesforexpiringprovisions.AlistofexpiringtaxprovisionsmaybefoundinJointCommitteeonTaxation,ListofExpiringFederalTaxProvisions2006-2020,(JCX-1-07),Jan

9、uary11,2007.I.SUMMARYOFPRESENT-LAWFEDERALTAXSYSTEMIndividualIncomeTaxIngeneralAUnitedStatescitizenorresidentaliengenerallyissubjecttotheU.S.individualincometaxonhisorherworldwidetaxableincome.ForeigntaxcreditsgenerallyareavailableagainstU.S.incometaximposedonforeignsourceincometotheextentofforeignin

10、cometaxespaidonthatincome.AnonresidentaliengenerallyissubjecttotheU.S.individualincometaxonlyonincomewithasufficientnexustotheUnitedStates.Taxableincomeequalsthetaxpayerstotalgrossincomelesscertainexclusions,exemptions,anddeductions.Graduatedtaxratesarethenappliedtoataxpayerstaxableincometodetermine

11、hisorherindividualincometaxliability.Ataxpayermayfaceadditionalliabilityifthealternativeminimumtaxapplies.Ataxpayermayreducehisorherincometaxliabilitybyanyapplicabletaxcredits.AdjustedgrossincomeUndertheInternalRevenueCodeof1986(the“Code”),grossincomemeans“incomefromwhateversourcederived”exceptforce

12、rtainitemsspecificallyexemptorexcludedbystatute.Sourcesofincomeincludecompensationforservices,interest,dividends,capitalgains,rents,royalties,alimonyandseparatemaintenancepayments,annuities,incomefromlifeinsuranceandendowmentcontracts(otherthancertaindeathbenefits),pensions,grossprofitsfromatradeorb

13、usiness,incomeinrespectofadecedent,andincomefromScorporations,partnerships,Ingeneral,partnershipsandScorporationsaretreatedaspass-throughentitiesforFederalincometaxpurposes.Thus,noFederalincometaxisimposedattheentitylevel.Rather,incomeofsuchentitiesispassedthroughandtaxedtotheownersattheindividualle

14、vel.trustsorestates.Ingeneral,estatesandmosttrustspaytaxonincomeattheentitylevel,unlesstheincomeisdistributedorrequiredtobedistributedundergoverninglaworunderthetermsofthegoverninginstrument.Suchentitiesdeterminetheirtaxliabilityusingaspecialtaxratescheduleandaresubjecttothealternativeminimumtax.Cer

15、taintrusts,however,donotpayFederalincometaxatthetrustlevel.Forexample,certaintruststhatdistributeallincomecurrentlytobeneficiariesaretreatedaspassthroughorconduitentities(similartoapartnership).Othertrustsaretreatedasbeingownedbygrantorsinwholeorinpartfortaxpurposes;insuchcases,thegrantorsaretaxedon

16、theincomeofthetrust.Statutoryexclusionsfromgrossincomeincludedeathbenefitspayableunderalifeinsurancecontract,interestoncertainStateandlocalbonds,employer-providedhealthinsurance,employer-providedpensioncontributions,andcertainotheremployer-providedbenefits.Anindividualsadjustedgrossincome(“AGI”)isde

17、terminedbysubtractingcertain“above-the-line”deductionsfromgrossincome.Thesedeductionsincludetradeorbusinessexpenses,capitallosses,contributionstoatax-qualifiedretirementplanbyaself-employedindividual,contributionstoindividualretirementarrangements(“IRAs”),certainmovingexpenses,andalimonypayments.Tax

18、ableincomeInordertodeterminetaxableincome,anindividualreducesAGIbyanypersonalexemptiondeductionsandeithertheapplicablestandarddeductionorhisorheritemizeddeductions.Personalexemptionsgenerallyareallowedforthetaxpayer,hisorherspouse,andanydependents.For2007,theamountdeductibleforeachpersonalexemptioni

19、s$3,400.Thisamountisindexedannuallyforinflation.Thedeductionforpersonalexemptionsisreducedoreliminatedfortaxpayerswithincomesovercertainthresholds,whichareindexedannuallyforinflation.Theapplicablethresholdsfor2007are$156,400forsingleindividuals,$234,600formarriedindividualsfilingajointreturnandsurvi

20、vingspouses,$195,500forheadsofhouseholds,and$117,300formarriedindividualsfilingseparatereturns.AtaxpayeralsomayreduceAGIbytheamountoftheapplicablestandarddeduction.Thebasicstandarddeductionvariesdependinguponataxpayersfilingstatus.For2007,theamountofthestandarddeductionis$5,350forsingleindividualsan

21、dmarriedindividualsfilingseparatereturns,$7,850forheadsofhouseholds,and$10,700formarriedindividualsfilingajointreturnandsurvivingspouses.Anadditionalstandarddeductionisallowedwithrespecttoanyindividualwhoiselderlyorblind.For2007,theadditionalamountis$1,050formarriedtaxpayers(foreachspousemeetingthea

22、pplicablecriterion)andsurvivingspouses.Theadditionalamountforsingleindividualsandheadsofhouseholdsis$1,300.Ifanindividualisbothblindandaged,theindividualisentitledtotwoadditionalstandarddeductions,foratotaladditionalamount(for2007)of$2,100or$2,600,asapplicable.Theamountsofthebasicstandarddeductionan

23、dtheadditionalstandarddeductionsareindexedannuallyforinflation.Inlieuoftakingtheapplicablestandarddeductions,anindividualmayelecttoitemizedeductions.ThedeductionsthatmaybeitemizedincludeStateandlocalincometaxes(or,inlieuofincome,sales),realpropertyandcertainpersonalpropertytaxes,homemortgageinterest

24、,charitablecontributions,certaininvestmentinterest,medicalexpenses(inexcessof7.5percentofAGI),casualtyandtheftlosses(inexcessof10percentofAGIandinexcessof$100perloss),andcertainmiscellaneousexpenses(inexcessoftwopercentofAGI).Thetotalamountofitemizeddeductionsallowedisreducedfortaxpayerswithincomeso

25、veracertainthresholdamount,whichisindexedannuallyforinflation.Thethresholdamountfor2007is$156,400($78,200formarriedindividualsfilingseparatereturns).TaxliabilityIngeneralAtaxpayersnetincometaxliabilityisthegreaterof(1)regularindividualincometaxliabilityreducedbycreditsallowedagainsttheregulartax,or(

26、2)tentativeminimumtaxreducedbycreditsallowedagainsttheminimumtax.Theamountofincomesubjecttotaxisdetermineddifferentlyundertheregulartaxandthealternativeminimumtax,andseparateratesschedulesapply.Lowerratesapplyforlong-termcapitalgains;thoseratesapplyforboththeregulartaxandthealternativeminimumtaxRegu

27、lartaxliabilityTodetermineregulartaxliability,ataxpayergenerallymustapplythetaxrateschedules(orthetaxtables)tohisorherregulartaxableincome.Therateschedulesarebrokenintoseveralrangesofincome,knownasincomebrackets,andthemarginaltaxrateincreasesasataxpayersincomeincreases.Separaterateschedulesapplybase

28、donanindividualsfilingstatus.For2007,theregularindividualincometaxrateschedulesareasfollows: Table1.eeralIniviualIncomeTaxatesfor2007Iftaxableincomeis:Notover$7,825Over$7,825butnotover$31,850Over$31,850butnotover$77,100Over$77,100butnotover$160,850Over$160,850butnotover$349,700Over$349,700Thenincome

29、taxequals:SingleIndividuals10%ofthetaxableincome$782.50plus15%oftheexcessover$7,825$4,386.25plus25%oftheexcessover$31,850$15,689.75plus28%oftheexcessover$77,100$39,148.75plus33%oftheexcessover$160,850$101,469.25plus35%oftheexcessover$349,700 # #HeadsofHouseholdsNotover$11,200Over$11,200butnotover$42

30、,650Over$42,650butnotover$110,100Over$110,100butnotover$178,350Over$178,350butnotover$349,700Over$349,70010%ofthetaxableincome$1,120plus15%oftheexcessover$11,200$5,837.50plus25%oftheexcessover$42,650$22,700plus28%oftheexcessover$110,100$41,810plus33%oftheexcessover$178,350$98,355.50plus35%oftheexces

31、sover$349,700 # #Notover$15,650Over$15,650butnotover$63,700Over$63,700butnotover$128,500.Over$128,500butnotover$195,850Over$195,850butnotover$349,700Over$349,700MarriedIndividualsFilingJointReturnsandSurvivingSpouses10%ofthetaxableincome$1,565plus15%oftheexcessover$15,650$8,772.50plus25%oftheexcesso

32、ver$63,700$24,972.50plus28%oftheexcessover$128,500$43,830.50plus33%oftheexcessover$195,850$94,601plus35%oftheexcessover$349,700 MarriedIndividualsFilingSeparateReturnsNotover$7,825Over$7,825butnotover$31,850Over$31,850butnotover$64,250Over$64,250butnotover$97,925Over$97,925butnotover$174,850Over$174

33、,85010%ofthetaxableincome$782.50plus15%oftheexcessover$7,825$4,386.25plus25%oftheexcessover$31,850$12,486.25plus28%oftheexcessover$64,250$21,915.25plus33%oftheexcessover$97,925$47,300.50plus35%oftheexcessover$174,850 # Anindividualsmarginaltaxratemaybereducedbytheallowanceofadeductionequaltoapercent

34、ageofincomefromcertaindomesticmanufacturingactivities.Thisdeductionisdescribedinmoredetailbelowinthesummaryofthetaxrulesapplicabletocorporations.AlternativeminimumtaxliabilityAnalternativeminimumtaxisimposedonanindividual,estate,ortrustinanamountbywhichthetentativeminimumtaxexceedstheregularincometa

35、xforthetaxableyear.Thetentativeminimumtaxisthesumof(1)26percentofsomuchofthetaxableexcessasdoesnotexceed$175,000($87,500inthecaseofamarriedindividualfilingaseparatereturn)and(2)28percentoftheremainingtaxableexcess.Thetaxableexcessissomuchofthealternativeminimumtaxableincome(“AMTI”)asexceedstheexempt

36、ionamount.Themaximumtaxratesonnetcapitalgainanddividendsusedincomputingtheregulartaxareusedincomputingthetentativeminimumtax.AMTIisthetaxpayerstaxableincomeincreasedbythetaxpayerstaxpreferencesandadjustedbydeterminingthetaxtreatmentofcertainitemsinamannerthatnegatesthedeferralofincomeresultingfromth

37、eregulartaxtreatmentofthoseitems.Theexemptionamountsare:(1)$45,000($62,550intaxableyearsbeginningin2006)inthecaseofmarriedindividualsfilingajointreturnandsurvivingspouses;(2)$33,750($42,500intaxableyearsbeginningin2006)inthecaseofotherunmarriedindividuals;(3)$22,500($31,275intaxableyearsbeginningin2

38、006)inthecaseofmarriedindividualsfilingseparatereturns;and(4)$22,500inthecaseofanestateortrust.Theexemptionamountsarephasedoutbyanamountequalto25percentoftheamountbywhichtheindividualsAMTIexceeds$150,000inthecaseofmarriedindividualsfilingajointreturnandsurvivingspouses,$112,500inthecaseofotherunmarr

39、iedindividuals,and(3)$75,000inthecaseofmarriedindividualsfilingseparatereturnsoranestateoratrust.Theseamountsarenotindexedforinflation.Amongthepreferencesandadjustmentsapplicabletotheindividualalternativeminimumtaxareaccelerateddepreciationoncertainpropertyusedinatradeorbusiness,circulationexpenditu

40、res,researchandexperimentalexpenditures,certainexpensesandallowancesrelatedtooilandgasandminingexplorationanddevelopment,certaintax-exemptinterestincome,andaportionoftheamountofgainexcludedwithrespecttothesaleordispositionofcertainsmallbusinessstock.Inaddition,personalexemptions,thestandarddeduction

41、,andcertainitemizeddeductions,suchasStateandlocaltaxesandmiscellaneousdeductionsitems,arenotallowedtoreducealternativeminimumtaxableincome.Specialcapitalgainsanddividendsrates.Ingeneral,gainorlossreflectedinthevalueofanassetisnotrecognizedforincometaxpurposesuntilataxpayerdisposesoftheasset.Onthesal

42、eorexchangeofacapitalasset,anygaingenerallyisincludedinincome.Anynetcapitalgainofanindividualistaxedatmaximumrateslowerthantheratesapplicabletoordinaryincome.Netcapitalgainistheexcessofthenetlong-termcapitalgainforthetaxableyearoverthenetshort-termcapitallossfortheyear.Gainorlossistreatedaslong-term

43、iftheassetisheldformorethanoneyear.Capitallossesgenerallyaredeductibleinfullagainstcapitalgains.Inaddition,individualtaxpayersmaydeductcapitallossesagainstupto$3,000ofordinaryincomeineachyear.Anyremainingunusedcapitallossesmaybecarriedforwardindefinitelytoanothertaxableyear.Aseparateratestructureapp

44、liestocapitalgainsanddividends.Underpresentlaw,for2007,themaximumrateoftaxontheadjustednetcapitalgainofanindividualis15percent.Inaddition,anyadjustednetcapitalgainotherwisetaxedata10-or15-percentrateistaxedatafive-percentrate.Theseratesapplyforpurposesofboththeregulartaxandthealternativeminimumtax.D

45、ividendsaregenerallytaxedatthesamerateascapitalgains.CreditsagainsttaxTheindividualmayreducehisorhertaxliabilitybyanyavailabletaxcredits.Taxcreditsareallowedforcertainbusinessexpenditures,certainforeignincometaxespaidoraccrued,certaineducationexpenditures,certainchildcareexpenditures,andwithrespectt

46、ochildrenunder17andforcertainelderlyordisabledindividuals.Inaddition,arefundableearnedincometaxcredit(“EITC”)isavailabletolow-incomeworkerswhosatisfycertainrequirements.TheamountoftheEITCvariesdependinguponthetaxpayersearnedincomeandwhetherthetaxpayerhasone,morethanone,ornoqualifyingchildren.In2007,

47、themaximumEITCis$4,716fortaxpayerswithmorethanonequalifyingchild,$2,853fortaxpayerswithonequalifyingchild,and$428fortaxpayerswithnoqualifyingchildren.Creditsallowedagainsttheregulartaxarenotuniformlyallowedagainstthealternativeminimumtax.CorporateIncomeTaxTaxableincomeCorporationsorganizedunderthela

48、wsofanyofthe50States(andtheDistrictofColumbia)generallyaresubjecttotheU.S.corporateincometaxontheirworldwidetaxableincome.ForeigntaxcreditsgenerallyareavailableagainstU.S.incometaximposedonforeignsourceincometotheextentofforeignincometaxespaidonthatincome.AforeigncorporationgenerallyissubjecttotheU.

49、S.corporateincometaxonlyonincomewithasufficientnexustotheUnitedStates.Aqualifiedsmallbusinesscorporationmayelect,undersubchapterSoftheCode,nottobesubjecttothecorporateincometax.IfanScorporationelectionismade,theincomeofthecorporationwillflowthroughtotheshareholdersandbetaxabledirectlytotheshareholde

50、rs.Thetaxableincomeofacorporationgenerallyiscomprisedofgrossincomelessallowabledeductions.Grossincomegenerallyisincomederivedfromanysource,includinggrossprofitfromthesaleofgoodsandservicestocustomers,rents,royalties,interest(otherthaninterestfromcertainindebtednessissuedbyStateandlocalgovernments),d

51、ividends,gainsfromthesaleofbusinessandinvestmentassets,andotherincome.Allowabledeductionsincludeordinaryandnecessarybusinessexpenditures,suchassalaries,wages,contributionstoprofit-sharingandpensionplansandotheremployeebenefitprograms,repairs,baddebts,taxes(otherthanFederalincometaxes),contributionst

52、ocharitableorganizations(subjecttoanincomelimitation),advertising,interestexpense,certainlosses,sellingexpenses,andotherexpenses.Expendituresthatproducebenefitsinfuturetaxableyearstoataxpayersbusinessorincome-producingactivities(suchasthepurchaseofplantandequipment)generallyarecapitalizedandrecovere

53、dovertimethroughdepreciation,amortizationordepletionallowances.Anetoperatinglossincurredinonetaxableyearmaybecarriedbacktwoyearsorcarriedforward20yearsandallowedasadeductioninanothertaxableyear.Deductionsarealsoallowedforcertainamountsdespitethelackofadirectexpenditurebythetaxpayer.Forexample,adeduc

54、tionisallowedforalloraportionoftheamountofdividendsreceivedbyacorporationfromanothercorporation(providedcertainownershiprequirementsaresatisfied).Moreover,adeductionisallowedforaportionoftheamountofincomeattributabletocertainmanufacturingactivities.TheCodealsospecifiescertainexpendituresthatmaynotbe

55、deducted,suchasdividendspaidtoshareholders,expensesassociatedwithearningtax-exemptincome,Forexample,thecarryingcostsoftax-exemptStateandlocalobligationsandthepremiumsoncertainlifeinsurancepoliciesarenotdeductible.certainentertainmentexpenditures,certainexecutivecompensationinexcessof$1,000,000peryea

56、r,aportionoftheinterestoncertainhigh-yielddebtobligationsthatresembleequity,andfines,penalties,bribes,kickbacksandillegalpayments.TaxliabilityAcorporationsregularincometaxliabilitygenerallyisdeterminedbyapplyingthefollowingtaxratescheduletoitstaxableincome.Table2.-FederalCorporateIncomeTaxRatesIftax

57、ableincomeis:$0-$50,000$50,001-$75,000$75,001-$10,000,000Over$10,000,000Thentheincometaxrateis:15percentoftaxableincome25percentoftaxableincome34percentoftaxableincome35percentoftaxableincomeThefirsttwograduatedratesdescribedabovearephasedoutforcorporationswithtaxableincomebetween$100,000and$335,000

58、.Asaresult,acorporationwithtaxableincomebetween$335,000and$10,000,000effectivelyissubjecttoaflattaxrateof34percent.Also,theapplicationofthe34-percentrateisgraduallyphasedoutforcorporationswithtaxableincomebetween$15,000,000and$18,333,333,suchthatacorporationwithtaxableincomeof$18,333,333ormoreeffect

59、ivelyissubjecttoaflatrateof35percent.Incontrasttothetreatmentofcapitalgainsintheindividualincometax,noseparateratestructureexistsforcorporatecapitalgains.Thus,themaximumrateoftaxonthenetcapitalgainsofacorporationis35percent.Acorporationmaynotdeducttheamountofcapitallossesinexcessofcapitalgainsforany

60、taxableyear.Disallowedcapitallossesmaybecarriedbackthreeyearsorcarriedforwardfiveyears.Corporationsaretaxedatlowerratesonincomefromcertaindomesticproductionactivities.Thisratereductioniseffectedbytheallowanceofadeductionequaltoapercentageofqualifyingdomesticproductionactivitiesincome.Fortaxableyears