{"id":436415,"date":"2024-11-11T19:32:59","date_gmt":"2024-11-12T03:32:59","guid":{"rendered":"https:\/\/icitynews.com\/?p=436415"},"modified":"2024-11-11T19:32:59","modified_gmt":"2024-11-12T03:32:59","slug":"%e5%b7%9d%e6%99%ae%e8%b5%a2%e5%be%97%e5%a4%a7%e9%80%89%ef%bc%8c%e7%be%8e%e5%9b%bd%e7%a8%8e%e5%8a%a1%e6%94%bf%e7%ad%96%e4%bc%9a%e6%9c%89%e5%93%aa%e4%ba%9b%e6%96%b0%e5%8f%98%e5%8c%96%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/icitynews.com\/?p=436415","title":{"rendered":"\u5ddd\u666e\u8d62\u5f97\u5927\u9009\uff0c\u7f8e\u56fd\u7a0e\u52a1\u653f\u7b56\u4f1a\u6709\u54ea\u4e9b\u65b0\u53d8\u5316\uff1f"},"content":{"rendered":"<p>11\u67085\u65e5\uff0c\u7f8e\u56fd\u603b\u7edf\u5927\u9009\u6b63\u5f0f\u5f00\u7968\uff0c\u9009\u60c5\u5f02\u5e38\u6fc0\u70c8\u3002\u5728\u5173\u952e\u7684\u6447\u6446\u5dde\uff0c\u5982\u5bbe\u5915\u6cd5\u5c3c\u4e9a\u5dde\u3001\u4f50\u6cbb\u4e9a\u5dde\u3001\u5317\u5361\u7f57\u6765\u7eb3\u5dde\u548c\u5a01\u65af\u5eb7\u661f\u5dde\uff0c\u8ba1\u7968\u8fc7\u7a0b\u8dcc\u5b95\u8d77\u4f0f\uff0c\u9009\u6c11\u60c5\u7eea\u9ad8\u6da8\uff0c\u6295\u7968\u7387\u521b\u4e0b\u65b0\u9ad8\u3002 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Harris\uff09\uff0c\u6210\u529f\u8d62\u5f97\u5927\u9009\uff0c\u91cd\u8fd4\u767d\u5bab\u3002\u8fd9\u4f7f\u4ed6\u6210\u4e3a\u7f8e\u56fd\u5386\u53f2\u4e0a\u9996\u4f4d\u5728\u975e\u8fde\u7eed\u4efb\u671f\u5185\u8d62\u5f97\u4e24\u5c4a\u603b\u7edf\u7684\u5019\u9009\u4eba\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5ddd\u666e\u5728\u4efb\u671f\u95f4\u5728\u5404\u4e3b\u8981\u653f\u7b56\u9886\u57df\u7684\u5177\u4f53\u653f\u7b56\u65b9\u5411<\/strong><\/p>\n<ol>\n<li><strong>\u7a0e\u6536\u653f\u7b56\uff1a<\/strong>\u4ee52017\u5e74\u300a\u51cf\u7a0e\u4e0e\u5c31\u4e1a\u6cd5\u6848\u300b\u4e3a\u6838\u5fc3\uff0c\u5927\u5e45\u524a\u51cf\u4f01\u4e1a\u7a0e\u7387\uff0c\u4ee5\u9f13\u52b1\u56fd\u5185\u6295\u8d44\u548c\u7ecf\u6d4e\u589e\u957f\uff1b\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e5f\u6709\u6240\u51cf\u5c11\uff0c\u5e76\u7b80\u5316\u4e86\u7a0e\u5236\u3002<\/li>\n<li><strong>\u8d38\u6613\u653f\u7b56\uff1a<\/strong>\u63a8\u884c\u201c\u7f8e\u56fd\u4f18\u5148\u201d\u7b56\u7565\uff0c\u901a\u8fc7\u63d0\u9ad8\u5173\u7a0e\u3001\u91cd\u65b0\u8c08\u5224\u8d38\u6613\u534f\u5b9a\uff08\u5982\u66ff\u6362\u5317\u7f8e\u81ea\u7531\u8d38\u6613\u534f\u5b9a\u4e3aUSMCA\uff09\u6765\u51cf\u5c11\u8d38\u6613\u9006\u5dee\uff0c\u610f\u56fe\u4fdd\u62a4\u7f8e\u56fd\u5236\u9020\u4e1a\u3002<\/li>\n<li><strong>\u79fb\u6c11\u653f\u7b56\uff1a<\/strong>\u52a0\u5f3a\u8fb9\u5883\u5b89\u5168\uff0c\u4e25\u683c\u63a7\u5236\u975e\u6cd5\u79fb\u6c11\uff0c\u5305\u62ec\u4fee\u5efa\u8fb9\u5883\u5899\u548c\u63a8\u884c\u201c\u7559\u5728\u58a8\u897f\u54e5\u201d\u653f\u7b56\uff1b\u6536\u7d27\u5408\u6cd5\u79fb\u6c11\u653f\u7b56\uff0c\u8bd5\u56fe\u5c06\u66f4\u591a\u79fb\u6c11\u540d\u989d\u5411\u9ad8\u6280\u80fd\u9886\u57df\u503e\u659c\u3002<\/li>\n<li><strong>\u4f4f\u623f\u653f\u7b56\uff1a<\/strong>\u653e\u5bbd\u5bf9\u9996\u6b21\u8d2d\u623f\u8005\u7684\u652f\u6301\uff0c\u6269\u5927\u90e8\u5206\u8054\u90a6\u571f\u5730\u7684\u5f00\u53d1\u6743\u9650\uff0c\u5bf9\u9996\u6b21\u8d2d\u623f\u8fdb\u884c\u652f\u6301\u4ee5\u652f\u6301\u4f4f\u623f\u81ea\u6709\u7387\uff0c\u4fc3\u8fdb\u4f4f\u623f\u81ea\u6709\u3002<\/li>\n<li><strong>\u80fd\u6e90\u653f\u7b56\uff1a<\/strong>\u91cd\u89c6\u201c\u80fd\u6e90\u72ec\u7acb\u201d\uff0c\u5927\u529b\u63a8\u52a8\u5316\u77f3\u71c3\u6599\u751f\u4ea7\uff0c\u5c24\u5176\u589e\u52a0\u77f3\u6cb9\u548c\u5929\u7136\u6c14\u7684\u5f00\u91c7\uff0c\u51cf\u5c11\u5bf9\u65b0\u80fd\u6e90\u7684\u8865\u8d34\uff0c\u5c06\u91cd\u5fc3\u4ece\u6e05\u6d01\u80fd\u6e90\u8f6c\u5411\u4f20\u7edf\u80fd\u6e90\u3002<\/li>\n<li><strong>\u73af\u5883\u653f\u7b56\uff1a<\/strong>\u5927\u5e45\u524a\u51cf\u73af\u4fdd\u6cd5\u89c4\uff0c\u9000\u51fa\u300a\u5df4\u9ece\u6c14\u5019\u534f\u5b9a\u300b\uff0c\u653e\u5bbd\u6c61\u67d3\u6392\u653e\u9650\u5236\uff0c\u4f18\u5148\u8003\u8651\u80fd\u6e90\u751f\u4ea7\u7684\u7ecf\u6d4e\u5229\u76ca\uff0c\u5bf9\u78b3\u6392\u653e\u7684\u9650\u5236\u653f\u7b56\u8f83\u4e3a\u5bbd\u677e\u3002<\/li>\n<li><strong>\u533b\u7597\u653f\u7b56\uff1a<\/strong>\u5b9e\u65bd\u533b\u4fdd\u6539\u9769\u548c\u63a7\u5236\u836f\u7269\u4ef7\u683c\uff0c\u901a\u8fc7\u5c06\u5173\u952e\u836f\u7269\u751f\u4ea7\u201c\u56de\u5f52\u7f8e\u56fd\u201d\u6765\u7f13\u89e3\u836f\u7269\u77ed\u7f3a\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u6574\u4f53\u800c\u8a00\uff0c\u7279\u6717\u666e\u7684\u653f\u7b56\u503e\u5411\u4e8e\u4fc3\u8fdb\u7ecf\u6d4e\u589e\u957f\u3001\u5f3a\u5316\u56fd\u5bb6\u5b89\u5168\u548c\u4fdd\u62a4\u56fd\u5185\u4ea7\u4e1a\uff0c\u4f18\u5148\u8003\u8651\u7f8e\u56fd\u7ecf\u6d4e\u548c\u4ea7\u4e1a\u5229\u76ca\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u5ddd\u666e\u5728\u4efb\u671f\u95f4\u4e3b\u8981\u7a0e\u52a1\u653f\u7b56\u4ee5\u53ca\u5bf9\u7f8e\u56fd\u7a0e\u52a1\u4f53\u7cfb\u7684\u6f5c\u5728\u5f71\u54cd<\/p>\n<p><\/strong><\/p>\n<p><strong>2017<\/strong><strong>\u5e74\u300a\u51cf\u7a0e\u4e0e\u5c31\u4e1a\u6cd5\u300b\uff1a\u5ddd\u666e\u7a0e\u6539\u7684\u6838\u5fc3\u5185\u5bb9<\/strong><br \/>\n\u300a\u51cf\u7a0e\u4e0e\u5c31\u4e1a\u6cd5\u300b\uff08Tax Cuts and Jobs Act of 2017, TCJA\uff09\u662f\u5ddd\u666e\u548c\u5171\u548c\u515a\u53d6\u5f97\u7684\u9996\u6b21\u91cd\u5927\u7acb\u6cd5\u80dc\u5229\uff0c\u4e5f\u662f\u81ea1986\u5e74\u4ee5\u6765\u7f8e\u56fd\u6700\u91cd\u8981\u7684\u7a0e\u6539\u7acb\u6cd5\u3002\u8fd9\u9879\u7a0e\u6539\u666e\u904d\u964d\u4f4e\u4e86\u4f01\u4e1a\u3001\u4e2a\u4eba\u548c\u5bb6\u5ead\u7684\u7a0e\u8d1f\u3002\u7a0e\u6539\u80fd\u5728\u4e00\u5b9a\u7a0b\u5ea6\u4e0a\u4fc3\u8fdb\u7f8e\u56fd\u7ecf\u6d4e\u589e\u957f\u548c\u5c31\u4e1a\uff0c\u540c\u65f6\u4e5f\u5c06\u5e26\u6765\u7ecf\u6d4e\u4e0d\u5e73\u7b49\u548c\u503a\u52a1\u589e\u957f\uff0c\u5e76\u4ea7\u751f\u663e\u8457\u653f\u6cbb\u5f71\u54cd\u3002\u7a0e\u6539\u5c06\u63d0\u5347\u7f8e\u56fd\u4f01\u4e1a\u7684\u56fd\u9645\u7ade\u4e89\u529b\uff0c\u5e76\u7ed9\u4ed6\u56fd\u5e26\u6765\u8d44\u672c\u5916\u6d41\u548c\u51cf\u7a0e\u538b\u529b\u3002<\/p>\n<p>\u300a\u51cf\u7a0e\u4e0e\u5c31\u4e1a\u6cd5\u6848\u300b\u6838\u5fc3\u5185\u5bb9\u5305\u62ec\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4e2a\u4eba\u7a0e\u52a1\u65b9\u9762<\/strong><\/p>\n<ol>\n<li>\u8fb9\u9645\u7a0e\u7387\u964d\u4f4e\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6700\u9ad8\u7a0e\u7387\u4ece39%\u964d\u81f337%\u3002<\/li>\n<li>\u6807\u51c6\u6263\u9664\u989d\u7ffb\u500d\uff1a\u5355\u8eab\u7eb3\u7a0e\u4eba\u7684\u6807\u51c6\u6263\u9664\u989d\u4ece6,350\u7f8e\u5143\u63d0\u9ad8\u523012,000\u7f8e\u5143\uff0c\u5df2\u5a5a\u5171\u540c\u7533\u62a5\u8005\u7684\u6807\u51c6\u6263\u9664\u989d\u4ece12,700\u7f8e\u5143\u63d0\u9ad8\u523024,000\u7f8e\u5143\u3002<\/li>\n<li>\u513f\u7ae5\u7a0e\u6536\u62b5\u514d\u589e\u52a0\uff1a\u513f\u7ae5\u7a0e\u6536\u62b5\u514d\u4ece1,000\u7f8e\u5143\u589e\u52a0\u52302,000\u7f8e\u5143\u3002\u5ddd\u666e\u7684\u7ade\u9009\u642d\u6863\u3001\u53c2\u8bae\u5458\u4e07\u65af\u5219\u8868\u793a\uff0c\u4ed6\u5e0c\u671b\u5c06\u62b5\u514d\u989d\u63d0\u9ad8\u5230\u6bcf\u4e2a\u5b69\u5b505000\u5143\u3002<\/li>\n<li>\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08AMT\uff09\u8c03\u6574\uff1a\u63d0\u9ad8\u4e86\u9002\u7528\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\u7684\u95e8\u69db\uff0c\u4f7f\u5f97\u66f4\u591a\u7eb3\u7a0e\u4eba\u514d\u4e8e\u7f34\u7eb3\u8be5\u7a0e\u3002<\/li>\n<li>\u9057\u4ea7\u7a0e\uff1a\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u7ffb\u500d\uff0c\u4ece549\u4e07\u7f8e\u5143\u63d0\u9ad8\u52301,118\u4e07\u7f8e\u5143\uff082024\u5e74\u4e2a\u4eba\u514d\u7a0e\u989d\u4e3a1,361\u4e07\u7f8e\u5143\uff0c\u592b\u59bb\u514d\u7a0e\u989d\u4e3a2,722\u4e07\u7f8e\u5143\uff09\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>\u4f01\u4e1a\u7a0e\u52a1\u65b9\u9762<\/strong><\/p>\n<ol>\n<li>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u964d\u4f4e\uff1a\u4f01\u4e1a\u6700\u9ad8\u6240\u5f97\u7a0e\u7387\u4ece35%\u964d\u81f321%\u3002<\/li>\n<li>\u5c0f\u4f01\u4e1a\u7a0e\u6536\u4f18\u60e0\uff1a\u4e3a\u5408\u4f19\u4f01\u4e1a\u3001\u6709\u9650\u8d23\u4efb\u516c\u53f8\uff08LLC\uff09\u548cS\u516c\u53f8\u7b49\u901a\u8fc7\u6027\u5b9e\u4f53(Pass-through Entities)\u63d0\u4f9b20%\u7684\u6263\u9664\u989d\u3002Section 199A &#8211; Qualified Business Income Deduction<\/li>\n<li>\u5168\u7403\u65e0\u5f62\u4f4e\u7a0e\u6536\u5165\uff08GILTI\uff09\uff1aGILTI\u7a0e\u662f2017\u5e74\u300a\u7a0e\u6cd5\u51cf\u514d\u53ca\u5c31\u4e1a\u6cd5\u6848\u300b\uff08Tax Cuts and Jobs Act\uff0cTCJA\uff09\u7684\u4e00\u90e8\u5206\uff0c\u7531\u5ddd\u666e\u653f\u5e9c\u7b7e\u7f72\u6210\u4e3a\u6cd5\u5f8b\u3002\u8de8\u56fd\u4f01\u4e1a\u5728\u6d77\u5916\u8d5a\u53d6\u7684\u5168\u7403\u65e0\u5f62\u4f4e\u7a0e\u6536\u5165\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\u8bbe\u7f6e\u4e3a5%\u3002<\/li>\n<li>\u8d44\u672c\u6295\u8d44\u8d39\u7528\u5316\uff1a\u5141\u8bb8\u4f01\u4e1a\u7acb\u5373\u5c06\u65b0\u8d2d\u7f6e\u7684\u8bbe\u5907\u548c\u5176\u4ed6\u8d44\u672c\u652f\u51fa\u7684\u6210\u672c\u5168\u90e8\u6263\u9664\uff0c\u800c\u4e0d\u662f\u9010\u5e74\u6298\u65e7\u3002<\/li>\n<li>\u7a0e\u57fa\u4fb5\u8680\u4e0e\u53cd\u6ee5\u7528\u7a0e\uff08BEAT\uff09\uff1a\u9488\u5bf9\u8de8\u56fd\u516c\u53f8\u5185\u90e8\u4ea4\u6613\u8bbe\u7acb\u7684\u7a0e\u6536\uff0c\u9632\u6b62\u4f01\u4e1a\u901a\u8fc7\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u7387\u56fd\u5bb6\u6765\u51cf\u5c11\u7f8e\u56fd\u7a0e\u57fa\u3002<\/li>\n<\/ol>\n<p><strong>\u5173\u7a0e\u65b9\u9762<\/strong><\/p>\n<p>\u7279\u6717\u666e\u6267\u653f\u671f\u95f4\uff0c\u5173\u7a0e\u653f\u7b56\u56f4\u7ed5\u201c\u7f8e\u56fd\u4f18\u5148\u201d\u5c55\u5f00\uff0c\u4e3b\u8981\u9488\u5bf9\u4e2d\u56fd\u3001\u6b27\u76df\u7b49\u56fd\u5bb6\u548c\u5730\u533a\uff0c\u5bf9\u8fdb\u53e3\u94a2\u94c1\u3001\u94dd\u53ca\u6570\u5343\u79cd\u5546\u54c1\u52a0\u5f81\u5173\u7a0e\uff0c\u4ee5\u4fdd\u62a4\u672c\u571f\u5236\u9020\u4e1a\u5e76\u51cf\u5c11\u8d38\u6613\u9006\u5dee\u3002\u4ed6\u8fd8\u91cd\u65b0\u8c08\u5224\u4e86\u5317\u7f8e\u81ea\u7531\u8d38\u6613\u534f\u5b9a\uff08NAFTA\uff09\uff0c\u66ff\u6362\u4e3a\u66f4\u6709\u5229\u4e8e\u7f8e\u56fd\u7684USMCA\uff0c\u5e76\u5a01\u80c1\u5bf9\u8fdb\u53e3\u6c7d\u8f66\u52a0\u5f81\u5173\u7a0e\u3002\u8fd9\u4e00\u7cfb\u5217\u5173\u7a0e\u63aa\u65bd\u610f\u5728\u91cd\u632f\u7f8e\u56fd\u5236\u9020\u4e1a\uff0c\u4f46\u4e5f\u5f15\u53d1\u4e86\u5168\u7403\u8d38\u6613\u7d27\u5f20\u5e76\u589e\u52a0\u4e86\u90e8\u5206\u8fdb\u53e3\u5546\u54c1\u7684\u6210\u672c\u3002\u8fd9\u4e00\u653f\u7b56\u5728\u5ddd\u666e\u91cd\u65b0\u4e0a\u4efb\u540e\u5f88\u53ef\u80fd\u4f1a\u7ee7\u7eed\u65bd\u884c\uff0c<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u7a0e\u6539\u63aa\u65bd\u7684\u5ef6\u7eed\u4e0e\u672a\u6765\u5c55\u671b<\/strong><\/p>\n<p>\u5ddd\u666e\u653f\u5e9c\u8ba1\u5212\u5c06\u7a0e\u6539\u5ef6\u957f\u81f32035\u5e74\uff0c\u800c\u8fd9\u4e00\u76ee\u6807\u7684\u5b9e\u73b0\u5c06\u53d6\u51b3\u4e8e\u56fd\u4f1a\u7684\u901a\u8fc7\u3002\u7531\u4e8e\u5171\u548c\u515a\u638c\u63a7\u53c2\u8bae\u9662\uff0c\u5ddd\u666e\u53ef\u80fd\u5728\u90e8\u5206\u7a0e\u6539\u8bae\u9898\u4e0a\u83b7\u5f97\u652f\u6301\uff1b\u4f17\u8bae\u9662\u7684\u6700\u7ec8\u63a7\u5236\u6743\u5c1a\u672a\u5b8c\u5168\u660e\u786e\uff0c\u4f46\u5171\u548c\u515a\u4eba\u5df2\u7ecf\u5bf9\u51ed\u501f\u65b0\u7684\u53c2\u8bae\u9662\u591a\u6570\u5e2d\u4f4d\u548c\u5f53\u9009\u603b\u7edf\u5510\u7eb3\u5fb7-\u5ddd\u666e\uff08Donald 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