根据网上的资料, 比较新旧税法下,家庭联合报税条件下,例出不同的可征税收入(taxable income)情况下的纳税额.
表1. 提交表决的新税表
Income Tax Rate | Taxable Income Levels for Those Filing As: |
Tax Act | Married-Joint |
12% | $0 - $90,000 |
25% | $90,000 - $260,000 |
35% | $260,000 - $1,000,000 |
39.60% | $1M+ |
表2. 现在的税表
. Married Filing Joint Taxable Income Tax Brackets and Rates, 2017 |
||
---|---|---|
Rate |
Taxable Income Bracket |
Tax Owed |
10% |
$0 to $18,650 |
10% of taxable income |
15% |
$18,650 to $75,900 |
$1,865 plus 15% of the excess over $18,650 |
25% |
$75,900 to $153,100 |
$10,452.50 plus 25% of the excess over $75,900 |
28% |
$153,100 to $233,350 |
$29,752.50 plus 28% of the excess over $153,100 |
33% |
$233,350 to $416,700 |
$52,222.50 plus 33% of the excess over $233,350 |
35% |
$416,700 to $470,700 |
$112,728 plus 35% of the excess over $416,700 |
39.60% |
$470,700+ |
$131,628 plus 39.6% of the excess over $470,700 |
表3, 新旧税法下的纳税额, 注意收入是Taxable income.
Taxable income | Current tax | New plan tax |
10000 | 1000 | 1200 |
20000 | 2067 | 2400 |
30000 | 3567 | 3600 |
40000 | 5067 | 4800 |
50000 | 6567 | 6000 |
60000 | 8067 | 7200 |
70000 | 9567 | 8400 |
80000 | 11477 | 9600 |
90000 | 13977 | 10800 |
100000 | 16477 | 13300 |
110000 | 18977 | 15800 |
120000 | 21477 | 18300 |
130000 | 23977 | 20800 |
140000 | 26477 | 23300 |
150000 | 28977 | 25800 |
160000 | 31684 | 28300 |
170000 | 34484 | 30800 |
180000 | 37284 | 33300 |
190000 | 40084 | 35800 |
200000 | 42884 | 38300 |
210000 | 45684 | 40800 |
220000 | 48484 | 43300 |
230000 | 51284 | 45800 |
240000 | 54417 | 48300 |
250000 | 57717 | 50800 |
260000 | 61017 | 53300 |
270000 | 64317 | 56800 |
280000 | 67617 | 60300 |
290000 | 70917 | 63800 |
300000 | 74217 | 67300 |
310000 | 77517 | 70800 |
320000 | 80817 | 74300 |
330000 | 84117 | 77800 |
340000 | 87417 | 81300 |
350000 | 90717 | 84800 |
360000 | 94017 | 88300 |
370000 | 97317 | 91800 |
380000 | 100617 | 95300 |
390000 | 103917 | 98800 |
400000 | 107217 | 102300 |
410000 | 110517 | 105800 |
420000 | 113883 | 109300 |
430000 | 117383 | 112800 |
440000 | 120883 | 116300 |
450000 | 124383 | 119800 |