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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
