资源描述:
《不确定时期的可变性给付税收筹划:机会,灵活性,以及长远性》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译原文:VariablepayTaxPlanningforUncertainTimes:Opportunities,Flexibility,andtheLongViewWithCongressstrugglingtocometogripswiththepoliticallythornyexpirationoftheso-called"Bushtaxcuts,"CFPpractitionersaregrapplingwithbothshorterandlonger-termtaxplanningopportunitiesfortheirclients.Atthesame
2、time,plannersarealsoencouragingclientstoweighimportantnon-taxvariableswhenplottingoutwealth-buildingstrategies.WhatevertheoutcomeoftheimmediateideologicalbattleinWashingtonoverfederalmarginalincometaxratesandbrackets,in2013,higherincomeearnerswillfaceapairoftaxhikesthatwereenactedaspartofthePatientP
3、rotectionandAffordableCareActof2010(PPACA)thatmayshapetaxplanningstrategiesforsomeclients.Inaddition,someobserversbelievethatit'sonlyamatteroftimebeforeeffortstochipawayatthenationaldebtandnarrowthefederalbudgetgapwillincludecallingonhigherearnerstoincreasetheirshareofthenationaltax."TheObamaAdminis
4、trationhasmade$200,000inincomeforindividualsand$250,000formarriedcouplesthenewdefinitionof'rich'inAmerica,"CFP®,chiefplanningofficerforspiriting,theSanFrancisco-basedwealthmanagementfirm.Thoseincomelevelswereproposedasthecut-offpointabovewhichtaxpayerswouldnotbenefitfromanyextensionoftheBushtaxcuts.
5、HealthReform'sTaxBiteThosesameincomelevelswereincludedinPPACA.Specifically,thehealthreformlawaddsnearly1percenttotheemployeeportionoftheMedicarepayrolltaxforhigherincometaxpayers,bringingthetotalto1.45percent(upfrom0.9percent),notesRussellHall,aseniorconsultantforTowersWatson,aninternationalcompensa
6、tionandhumanresourcestrategyconsultingfirm.Inaddition,unearnedincomeofthosesametaxpayerswillbesubjecttoa3.8percentMedicaresurtaxin2013,Hallsays.Anotherimportanttaxplanningconsiderationistheconsensusopinionthatpreferentialtaxtreatmentforlong-termcapitalgainswillremainembeddedintheInternalRevenueCode,
7、evenifthemaximumraterisessignificantlyabovetoday's15percentceiling.ButevenafterthefogobscuringfuturecapitalgainsandordinaryincometaxratesliftsinWashington,plannerswillrelyonanalyticalskillsandrejectru