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- zapfengzapfeng
  ·2021-05-14
  Awesomeeer
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- zapfengzapfeng
  ·2021-05-01
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- zapfengzapfeng
  ·2021-04-29
  Niceee
  The 6 ways Biden's tax plan targets the rich<blockquote>拜登税收计划针对富人的 6 种方式</blockquote>
  To fund free community college, paid family leave, and affordable child care for everyday Americans,
  The 6 ways Biden's tax plan targets the rich<blockquote>拜登税收计划针对富人的 6 种方式</blockquote>
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18:57","market":"us","language":"en","title":"The 6 ways Biden's tax plan targets the rich<blockquote>拜登税收计划针对富人的 6 种方式</blockquote>","url":"https://stock-news.laohu8.com/highlight/detail?id=1191983558","media":"Yahoo","summary":"To fund free community college, paid family leave, and affordable child care for everyday Americans,","content":"<p>To fund free community college, paid family leave, and affordable child care for everyday Americans, President Joe Biden is going after the income, investments, inheritance, business losses, and tax returns of the richest Americans.</p><p><blockquote>为了资助普通美国人的免费社区大学、带薪探亲假和负担得起的儿童保育，乔·拜登总统正在追查美国最富有的人的收入、投资、遗产、商业损失和纳税申报表。</blockquote></p><p> “The tax increases in the American Families Plan would largely target wealthy families with at least $400,000 of income,” Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, told Yahoo Money. “While the restoration of the pre-2018 top rate of 39.6% applies to all taxable income, the provisions, in combination, would reduce the preferential treatment of investment income in the current tax code.”</p><p><blockquote>“厄本-布鲁金斯税收政策中心高级研究员珍妮特-霍尔茨布拉特（Janet Holtzblatt）告诉雅虎财经：”美国家庭计划中的增税主要针对收入至少为 40 万美元的富裕家庭。“虽然恢复 2018 年之前 39.6% 的最高税率适用于所有应税收入，但这些条款结合起来将减少现行税法中对投资收入的优惠待遇”。</blockquote></p><p> President Biden’s $1.8 trillion American Families Plan would increase the top individual income tax rate, tax capital gains as ordinary income for high earners, eliminate the “step-up basis” loophole by taxing inheritance, limit business losses, and expand the Medicare surcharge. The plan also would invest $80 billion in the Internal Revenue Service to improve tax compliance by the wealthy.</p><p><blockquote>拜登总统的 1.8 万亿美元美国家庭计划将提高最高个人所得税税率，将资本利得作为高收入者的普通收入征税，通过对遗产税消除 “阶梯基数 ”漏洞，限制商业损失，并扩大医疗保险附加费。该计划还将向美国国税局投资800亿美元，以提高富人的纳税合规性。</blockquote></p><p> Those measures are expected to raise $1.5 trillion in revenue over the course of 10 years, according to estimates by the White House and the Committee for a Responsible Federal Budget (CRFB).</p><p><blockquote>根据白宫和负责任的联邦预算委员会(CRFB)的估计，这些措施预计将在10年内增加1.5万亿美元的收入。</blockquote></p><p> “That's a reasonable estimate,” said Marc Goldwein, senior vice president and senior policy director for the CRFB, as long as the tax increases stay intact and any temporary tax or spending policies aren’t extended.</p><p><blockquote>“CRFB 高级副总裁兼高级政策总监马克-戈德温（Marc Goldwein）说：”只要增税幅度保持不变，不延长任何临时税收或支出政策，这就是一个合理的估计。</blockquote></p><p> <b>Improving tax compliance</b></p><p><blockquote><b>提高税务合规性</b></blockquote></p><p> The biggest revenue generator is ramping up the IRS to go after wealthy Americans by increasing audits and requiring more disclosures. That provision is expected to bring in $700 billion over 10 years, according to estimates by the White House.</p><p><blockquote>最大的收入来源是国税局通过增加审计和要求更多披露来追捕富有的美国人。据白宫估计，这项规定预计将在10年内带来7000亿美元的收入。</blockquote></p><p> The $80 billion injection would go toward enforcement “against those with the highest incomes, rather than Americans with actual income of less than $400,000” the Treasury Department said in a press release on Wednesday.</p><p><blockquote>美国财政部在周三的一份新闻稿中表示，800亿美元的注资将用于 “针对收入最高的人，而不是实际收入低于40万美元的美国人”。</blockquote></p><p> The funding would be used to overhaul technology to improve compliance as well as hire and train auditors on complex investigations of corporations, partnerships, and wealthy individuals. Banks would also have to report inflows and outflows from taxpayers’ accounts, giving the IRS additional information about business revenue and expenses to better target audits.</p><p><blockquote>这笔资金将用于彻底改革技术以提高合规性，以及聘请和培训审计师对公司、合伙企业和富人进行复杂调查。银行还必须报告纳税人账户的流入和流出情况，从而为国税局提供有关企业收入和支出的更多信息，以便更好地进行有针对性的审计。</blockquote></p><p> The wealthiest Americans failto reportmore than a fifth of their taxable income by using sophisticated forms of tax evasion, a recentstudyby the National Bureau of Economic Research (NBER) found.</p><p><blockquote>美国国家经济研究局 (NBER) 最近的一项研究发现，最富有的美国人未能通过使用复杂的逃税形式申报超过五分之一的应税收入。</blockquote></p><p> “A well-functioning tax system requires that all taxpayers pay what they owe,” the Treasury Department said. “An unfortunate characteristic of the current system, however, is an asymmetric adherence to tax law by the nature of income received…Noncompliance is concentrated at the top.”</p><p><blockquote>“财政部表示：”一个运转良好的税收制度要求所有纳税人缴纳所欠税款。“然而，现行制度的一个不幸特点是，根据所得收入的性质，对税法的遵守情况不对称.不遵守情况集中在最高层”。</blockquote></p><p> <b>Raising the capital gains tax</b></p><p><blockquote><b>提高资本利得税</b></blockquote></p><p> The plan also would target the investments of the top 0.3% by treating capital gains and income similarly. The proposal would mean wealthy individuals may pay double the current rate they pay on their investments.</p><p><blockquote>该计划还将通过类似对待资本收益和收入来瞄准前0.3%的投资。该提议意味着富人可以支付目前两倍的投资利率。</blockquote></p><p> Under the proposal, the top long-term capital gains and qualified dividends tax rate would increase to 39.6% from 23.8%, with an effective rate of 43.4% when the Medicare surcharge is added. The increased rate would apply to those earning over $1 million. Investors currently pay 23.8% as the top capital gains rate along with the 3.8% net investment income tax, known as the Medicare surtax.</p><p><blockquote>根据该提案，最高长期资本利得和合格股息税率将从 23.8% 提高到 39.6%，加上医疗保险附加费后，有效税率为 43.4%。提高的税率将适用于收入超过 100 万美元的人。投资者目前支付 23.8% 的最高资本利得率以及 3.8% 的净投资所得税（即医疗保险附加税）。</blockquote></p><p> Something Went WrongUnfortunately, an error occurred. To try again,refresh the browser.PS-400-602<img src=\"https://static.tigerbbs.com/da86c6e6a970f2fae77f120a31094032\" tg-width=\"224\" tg-height=\"48\" referrerpolicy=\"no-referrer\">The 6 ways Biden's tax plan targets the rich<img src=\"https://static.tigerbbs.com/f00476e2c3f502cd09dd6aeb585247c2\" tg-width=\"80\" tg-height=\"80\" referrerpolicy=\"no-referrer\">Denitsa Tsekova·ReporterThu, April 29, 2021, 5:08 AM·6 min read</p><p><blockquote>不幸的是，发生了错误。若要重试，请刷新浏览器.PS-400-602拜登税收计划针对富人的 6 种方式Denitsa Tsekova·记者2021 年 4 月 29 日星期四上午 5:08 阅读时间 6 分钟</blockquote></p><p> To fund free community college, paid family leave, and affordable child care for everyday Americans, President Joe Biden is going after the income, investments, inheritance, business losses, and tax returns of the richest Americans.</p><p><blockquote>为了资助普通美国人的免费社区大学、带薪探亲假和负担得起的儿童保育，乔·拜登总统正在追查美国最富有的人的收入、投资、遗产、商业损失和纳税申报表。</blockquote></p><p> “The tax increases in the American Families Plan would largely target wealthy families with at least $400,000 of income,” Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, told Yahoo Money. “While the restoration of the pre-2018 top rate of 39.6% applies to all taxable income, the provisions, in combination, would reduce the preferential treatment of investment income in the current tax code.”</p><p><blockquote>“厄本-布鲁金斯税收政策中心高级研究员珍妮特-霍尔茨布拉特（Janet Holtzblatt）告诉雅虎财经：”美国家庭计划中的增税主要针对收入至少为 40 万美元的富裕家庭。“虽然恢复 2018 年之前 39.6% 的最高税率适用于所有应税收入，但这些条款结合起来将减少现行税法中对投资收入的优惠待遇”。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/5713be1a5db24fcbc3382d8a4285b27e\" tg-width=\"960\" tg-height=\"640\" referrerpolicy=\"no-referrer\">U.S. President Joe Biden speaks about updated CDC mask guidance on the North Lawn of the White House on April 27, 2021 in Washington, DC. (Photo by Drew Angerer/Getty Images)</p><p><blockquote>2021 年 4 月 27 日，美国总统乔·拜登在华盛顿特区白宫北草坪上谈论最新的 CDC 口罩指南。（摄影：Drew Angerer/Getty Images）</blockquote></p><p></p><p> President Biden’s $1.8 trillion American Families Plan would increase the top individual income tax rate, tax capital gains as ordinary income for high earners, eliminate the “step-up basis” loophole by taxing inheritance, limit business losses, and expand the Medicare surcharge. The plan also would invest $80 billion in the Internal Revenue Service to improve tax compliance by the wealthy.</p><p><blockquote>拜登总统的 1.8 万亿美元美国家庭计划将提高最高个人所得税税率，将资本利得作为高收入者的普通收入征税，通过对遗产税消除 “阶梯基数 ”漏洞，限制商业损失，并扩大医疗保险附加费。该计划还将向美国国税局投资800亿美元，以提高富人的纳税合规性。</blockquote></p><p> Those measures are expected to raise $1.5 trillion in revenue over the course of 10 years, according to estimates by the White House and the Committee for a Responsible Federal Budget (CRFB).</p><p><blockquote>根据白宫和负责任的联邦预算委员会(CRFB)的估计，这些措施预计将在10年内增加1.5万亿美元的收入。</blockquote></p><p> “That's a reasonable estimate,” said Marc Goldwein, senior vice president and senior policy director for the CRFB, as long as the tax increases stay intact and any temporary tax or spending policies aren’t extended.</p><p><blockquote>“CRFB 高级副总裁兼高级政策总监马克-戈德温（Marc Goldwein）说：”只要增税幅度保持不变，不延长任何临时税收或支出政策，这就是一个合理的估计。</blockquote></p><p> <b>Improving tax compliance</b></p><p><blockquote><b>提高税务合规性</b></blockquote></p><p> The biggest revenue generator is ramping up the IRS to go after wealthy Americans by increasing audits and requiring more disclosures. That provision is expected to bring in $700 billion over 10 years, according to estimates by the White House.</p><p><blockquote>最大的收入来源是国税局通过增加审计和要求更多披露来追捕富有的美国人。据白宫估计，这项规定预计将在 10 年内带来 7000 亿美元的收入。</blockquote></p><p> The $80 billion injection would go toward enforcement “against those with the highest incomes, rather than Americans with actual income of less than $400,000” the Treasury Department said in a press release on Wednesday.</p><p><blockquote>美国财政部在周三的一份新闻稿中表示，800亿美元的注资将用于 “针对收入最高的人，而不是实际收入低于40万美元的美国人”。</blockquote></p><p> The funding would be used to overhaul technology to improve compliance as well as hire and train auditors on complex investigations of corporations, partnerships, and wealthy individuals. Banks would also have to report inflows and outflows from taxpayers’ accounts, giving the IRS additional information about business revenue and expenses to better target audits.</p><p><blockquote>这笔资金将用于彻底改革技术以提高合规性，以及聘请和培训审计师对公司、合伙企业和富人进行复杂调查。银行还必须报告纳税人账户的流入和流出情况，从而为国税局提供有关企业收入和支出的更多信息，以便更好地进行有针对性的审计。</blockquote></p><p> The wealthiest Americans failto reportmore than a fifth of their taxable income by using sophisticated forms of tax evasion, a recentstudyby the National Bureau of Economic Research (NBER) found.</p><p><blockquote>美国国家经济研究局 (NBER) 最近的一项研究发现，最富有的美国人未能通过使用复杂的逃税形式申报超过五分之一的应税收入。</blockquote></p><p> “A well-functioning tax system requires that all taxpayers pay what they owe,” the Treasury Department said. “An unfortunate characteristic of the current system, however, is an asymmetric adherence to tax law by the nature of income received…Noncompliance is concentrated at the top.”</p><p><blockquote>“财政部表示：”一个运转良好的税收制度要求所有纳税人缴纳所欠税款。“然而，现行制度的一个不幸特点是，根据所得收入的性质，对税法的遵守情况不对称.不遵守情况集中在最高层”。</blockquote></p><p> <b>Raising the capital gains tax</b></p><p><blockquote><b>提高资本利得税</b></blockquote></p><p> The plan also would target the investments of the top 0.3% by treating capital gains and income similarly. The proposal would mean wealthy individuals may pay double the current rate they pay on their investments.</p><p><blockquote>该计划还将通过类似对待资本收益和收入来瞄准前 0.3% 的投资。该提议意味着富人可以支付目前两倍的投资利率。</blockquote></p><p> <b><i>Read more:Here's how you should use your tax refund in 2021</i></b></p><p><blockquote><b><i>了解更多：2021 年您应该如何使用退税</i></b></blockquote></p><p> Under the proposal, the top long-term capital gains and qualified dividends tax rate would increase to 39.6% from 23.8%, with an effective rate of 43.4% when the Medicare surcharge is added. The increased rate would apply to those earning over $1 million. Investors currently pay 23.8% as the top capital gains rate along with the 3.8% net investment income tax, known as the Medicare surtax.</p><p><blockquote>根据该提案，最高长期资本利得和合格股息税率将从 23.8% 提高到 39.6%，加上医疗保险附加费后，有效税率为 43.4%。提高的税率将适用于收入超过 100 万美元的人。投资者目前支付 23.8% 的最高资本利得率以及 3.8% 的净投资所得税（即医疗保险附加税）。</blockquote></p><p> Americans who make more than $1 million get only 30% of their income from wages, while those who make less receive 70% of their income from wages, according to White House National Economic Council Director Brian Deese. Raising the capital gains rate would prevent those at the top from getting an effectively lower tax rate than those who receive most of their income from wages.</p><p><blockquote>白宫国家经济委员会主任布莱恩·迪斯表示，收入超过 100 万美元的美国人只有 30% 的收入来自工资，而收入较低的美国人则有 70% 的收入来自工资。提高资本利得率将阻止那些处于顶层的人获得比那些大部分收入来自工资的人更低的税率。</blockquote></p><p> “That's about 500,000 households in the country that we're talking about,” Deese said at a press conference on Monday. “For the other 997 out of 1000 households in the country — or the other 150 million households in the country — this is not a change that will be relevant.”</p><p><blockquote>“迪斯在周一的新闻发布会上说：”我们所说的全国大约有 50 万个家庭。“对于全国 1000 个家庭中的其他 997 个家庭--或全国其他 1.5 亿个家庭--来说，这并不是一个相关的变化”。</blockquote></p><p> <b>Repealing step-up basis</b></p><p><blockquote><b>废除升级基准</b></blockquote></p><p> Current tax law allows heirs to inherit stocks, real estate, and other assets that the deceased owned without paying tax on the gains in value. The new owner then pays a much lower tax if he sells the assets.</p><p><blockquote>现行税法允许继承人继承死者拥有的股票、房地产和其他资产，而无需为增值税。如果新所有者出售资产，他支付的税款要低得多。</blockquote></p><p> “There may be 30 years of capital gains that escape taxation,” Holtzblatt said. “There would be no leakage of capital gains because the person who held the assets died before they sold them.”</p><p><blockquote>“霍尔茨布拉特说：”可能有 30 年的资本利得可以逃税。“资本收益不会泄露，因为持有资产的人在出售资产之前就去世了”。</blockquote></p><p> Under the proposal, gains over $1 million for single filers ($2.5 million for joint filers when combined with existing real estate exemptions)would be taxed. Those gains may not be taxed if the property is donated. Certain exemptions apply to family-owned businesses and farms.</p><p><blockquote>根据该提案，单一申报者超过 100 万美元的收益（联合申报者超过 250 万美元，加上现有的房地产豁免）将被征税。如果财产是捐赠的，这些收益可能不会被征税。某些豁免适用于家族企业和农场。</blockquote></p><p> Nearly 40% of the wealth of the top 1% is in the form of accrued and unrealized capital gains, a 2019paperby Lily L. Batchelder and David Kamin, who are working or nominated for jobs in the Biden administration.</p><p><blockquote>前 1% 人群近 40% 的财富是应计和未实现资本收益的形式，这是 Lily L. Batchelder 和 David Kamin 在 2019 年发表的一篇论文，他们正在拜登政府工作或被提名担任职位。</blockquote></p><p> “It's a smart way to raise revenue,” Goldwein said. “It creates more premium capital added, reducing the incentive for people to just hold their stocks to the tax.”</p><p><blockquote>“戈德温说：”这是增加收入的明智之举。“它创造了更多的溢价资本，减少了人们只持有股票纳税的动机”。</blockquote></p><p> The capital gains and step-up basis provisions — along with closing real estate and carried interest loopholes — would bring $400 billion in total revenue, according to the CFRB.</p><p><blockquote>据 CFRB 称，资本收益和增加的基本准备金——以及堵塞房地产和附带利息漏洞——将带来 4000 亿美元的总收入。</blockquote></p><p> <b>Higher income taxes</b></p><p><blockquote><b>更高的所得税</b></blockquote></p><p></p><p> Under Biden’s plan, higher-income Americans would also pay higher taxes on their income. The proposal restores the top individual income tax rate to 39.6% for taxable incomes above $400,000; that rate is currently 37%, established by the Tax Cuts and Jobs Act of 2017 during the Trump administration.</p><p><blockquote>根据拜登的计划，高收入美国人也将为自己的收入缴纳更高的税。该提案将40万美元以上的应税收入最高税率恢复至39.6%；该比率目前为 37%，由特朗普执政期间的 2017 年减税和就业法案确定。</blockquote></p><p> The current rate alone gives a couple with taxable income of $2 million an annual tax cut of more than $36,400, according toestimatesby the Center on Budget and Policy Priorities. Reverting the tax rate would bring in $100 billion over 10 years according to the CFRB.</p><p><blockquote>根据预算和政策优先中心的估计，仅目前的税率就能让一对应税收入为200万美元的夫妇每年减税超过36,400美元。据 CFRB 称，恢复税率将在 10 年内带来 1000 亿美元的收入。</blockquote></p><p> <b>Limiting business losses</b></p><p><blockquote><b>限制业务损失</b></blockquote></p><p> Biden’s proposal would make permanent the current limit on excess business losses extended by the American Rescue Plan. The restriction prevents pass-through business owners from taking their business losses and subtracting them from their non-business income. Eighty percent of those claimed losses benefit those who make over $1 million, according to the White House.</p><p><blockquote>拜登的提议将使美国救援计划延长的目前对过度商业损失的限制永久化。该限制阻止转手企业主承担其业务损失并从其非业务收入中扣除。根据白宫的数据，80%的索赔损失有利于收入超过100万美元的人。</blockquote></p><p> The provision would generate $100 billion over 10 years, according to the CFRB.</p><p><blockquote>据 CFRB 称，这项规定将在 10 年内产生 1000 亿美元的收入。</blockquote></p><p> <b>Medicare surtax</b></p><p><blockquote><b>医疗保险附加税</b></blockquote></p><p> High-income workers pay a 3.8% net investment income tax, known as the Medicare surtax, on their earnings. But some taxpayers making over $400,000 can avoid the tax through loopholes. For instance, physically active business income is not subject to that tax, so a partner or an owner of a S Corporation who makes business income from that partnership doesn’t have to pay the tax.</p><p><blockquote>高收入工人为其收入缴纳 3.8% 的净投资所得税，即医疗保险附加税。但一些收入超过40万美元的纳税人可以通过漏洞避税。例如，有实际活动的商业收入无需缴纳该税，因此从该合伙企业中获得商业收入的 S 公司合伙人或所有者无需缴纳该税。</blockquote></p><p> Biden’s proposal would apply that tax consistently to those earning more than $400,000, bringing in $200 billion over 10 years, according to the CFRB.</p><p><blockquote>据 CFRB 称，拜登的提案将持续对收入超过 40 万美元的人征收该税，10 年内将带来 2000 亿美元的收入。</blockquote></p><p></p>","source":"lsy1584348713084","collect":0,"html":"<!DOCTYPE html>\n<html>\n<head>\n<meta http-equiv=\"Content-Type\" content=\"text/html; charset=utf-8\" />\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no\"/>\n<meta name=\"format-detection\" content=\"telephone=no,email=no,address=no\" />\n<title>The 6 ways Biden's tax plan targets the rich<blockquote>拜登税收计划针对富人的 6 种方式</blockquote></title>\n<style type=\"text/css\">\na,abbr,acronym,address,applet,article,aside,audio,b,big,blockquote,body,canvas,caption,center,cite,code,dd,del,details,dfn,div,dl,dt,\nem,embed,fieldset,figcaption,figure,footer,form,h1,h2,h3,h4,h5,h6,header,hgroup,html,i,iframe,img,ins,kbd,label,legend,li,mark,menu,nav,\nobject,ol,output,p,pre,q,ruby,s,samp,section,small,span,strike,strong,sub,summary,sup,table,tbody,td,tfoot,th,thead,time,tr,tt,u,ul,var,video{ font:inherit;margin:0;padding:0;vertical-align:baseline;border:0 }\nbody{ font-size:16px; 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}\n.meta {color:#5e5c6d;font-size:13px;margin:0 0 .5em; }\na{text-decoration:none; color:#2a4b87;}\n.meta .head { display: inline-block; overflow: hidden}\n.head .h-thumb { width: 30px; height: 30px; margin: 0; padding: 0; border-radius: 50%; float: left;}\n.head .h-content { margin: 0; padding: 0 0 0 9px; float: left;}\n.head .h-name {font-size: 13px; color: #eee; margin: 0;}\n.head .h-time {font-size: 12.5px; color: #7E829C; margin: 0;}\n.small {font-size: 12.5px; display: inline-block; transform: scale(0.9); -webkit-transform: scale(0.9); transform-origin: left; -webkit-transform-origin: left;}\n.smaller {font-size: 12.5px; display: inline-block; transform: scale(0.8); -webkit-transform: scale(0.8); transform-origin: left; -webkit-transform-origin: left;}\n.bt-text {font-size: 12px;margin: 1.5em 0 0 0}\n.bt-text p {margin: 0}\n</style>\n</head>\n<body>\n<div class=\"wrapper\">\n<header>\n<h2 class=\"title\">\nThe 6 ways Biden's tax plan targets the rich<blockquote>拜登税收计划针对富人的 6 种方式</blockquote>\n</h2>\n<h4 class=\"meta\">\n<p class=\"head\">\n<strong class=\"h-name small\">Yahoo</strong><span class=\"h-time small\">2021-04-29 18:57</span>\n</p>\n</h4>\n</header>\n<article>\n<p>To fund free community college, paid family leave, and affordable child care for everyday Americans, President Joe Biden is going after the income, investments, inheritance, business losses, and tax returns of the richest Americans.</p><p><blockquote>为了资助普通美国人的免费社区大学、带薪探亲假和负担得起的儿童保育，乔·拜登总统正在追查美国最富有的人的收入、投资、遗产、商业损失和纳税申报表。</blockquote></p><p> “The tax increases in the American Families Plan would largely target wealthy families with at least $400,000 of income,” Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, told Yahoo Money. “While the restoration of the pre-2018 top rate of 39.6% applies to all taxable income, the provisions, in combination, would reduce the preferential treatment of investment income in the current tax code.”</p><p><blockquote>“厄本-布鲁金斯税收政策中心高级研究员珍妮特-霍尔茨布拉特（Janet Holtzblatt）告诉雅虎财经：”美国家庭计划中的增税主要针对收入至少为 40 万美元的富裕家庭。“虽然恢复 2018 年之前 39.6% 的最高税率适用于所有应税收入，但这些条款结合起来将减少现行税法中对投资收入的优惠待遇”。</blockquote></p><p> President Biden’s $1.8 trillion American Families Plan would increase the top individual income tax rate, tax capital gains as ordinary income for high earners, eliminate the “step-up basis” loophole by taxing inheritance, limit business losses, and expand the Medicare surcharge. The plan also would invest $80 billion in the Internal Revenue Service to improve tax compliance by the wealthy.</p><p><blockquote>拜登总统的 1.8 万亿美元美国家庭计划将提高最高个人所得税税率，将资本利得作为高收入者的普通收入征税，通过对遗产税消除 “阶梯基数 ”漏洞，限制商业损失，并扩大医疗保险附加费。该计划还将向美国国税局投资800亿美元，以提高富人的纳税合规性。</blockquote></p><p> Those measures are expected to raise $1.5 trillion in revenue over the course of 10 years, according to estimates by the White House and the Committee for a Responsible Federal Budget (CRFB).</p><p><blockquote>根据白宫和负责任的联邦预算委员会(CRFB)的估计，这些措施预计将在10年内增加1.5万亿美元的收入。</blockquote></p><p> “That's a reasonable estimate,” said Marc Goldwein, senior vice president and senior policy director for the CRFB, as long as the tax increases stay intact and any temporary tax or spending policies aren’t extended.</p><p><blockquote>“CRFB 高级副总裁兼高级政策总监马克-戈德温（Marc Goldwein）说：”只要增税幅度保持不变，不延长任何临时税收或支出政策，这就是一个合理的估计。</blockquote></p><p> <b>Improving tax compliance</b></p><p><blockquote><b>提高税务合规性</b></blockquote></p><p> The biggest revenue generator is ramping up the IRS to go after wealthy Americans by increasing audits and requiring more disclosures. That provision is expected to bring in $700 billion over 10 years, according to estimates by the White House.</p><p><blockquote>最大的收入来源是国税局通过增加审计和要求更多披露来追捕富有的美国人。据白宫估计，这项规定预计将在10年内带来7000亿美元的收入。</blockquote></p><p> The $80 billion injection would go toward enforcement “against those with the highest incomes, rather than Americans with actual income of less than $400,000” the Treasury Department said in a press release on Wednesday.</p><p><blockquote>美国财政部在周三的一份新闻稿中表示，800亿美元的注资将用于 “针对收入最高的人，而不是实际收入低于40万美元的美国人”。</blockquote></p><p> The funding would be used to overhaul technology to improve compliance as well as hire and train auditors on complex investigations of corporations, partnerships, and wealthy individuals. Banks would also have to report inflows and outflows from taxpayers’ accounts, giving the IRS additional information about business revenue and expenses to better target audits.</p><p><blockquote>这笔资金将用于彻底改革技术以提高合规性，以及聘请和培训审计师对公司、合伙企业和富人进行复杂调查。银行还必须报告纳税人账户的流入和流出情况，从而为国税局提供有关企业收入和支出的更多信息，以便更好地进行有针对性的审计。</blockquote></p><p> The wealthiest Americans failto reportmore than a fifth of their taxable income by using sophisticated forms of tax evasion, a recentstudyby the National Bureau of Economic Research (NBER) found.</p><p><blockquote>美国国家经济研究局 (NBER) 最近的一项研究发现，最富有的美国人未能通过使用复杂的逃税形式申报超过五分之一的应税收入。</blockquote></p><p> “A well-functioning tax system requires that all taxpayers pay what they owe,” the Treasury Department said. “An unfortunate characteristic of the current system, however, is an asymmetric adherence to tax law by the nature of income received…Noncompliance is concentrated at the top.”</p><p><blockquote>“财政部表示：”一个运转良好的税收制度要求所有纳税人缴纳所欠税款。“然而，现行制度的一个不幸特点是，根据所得收入的性质，对税法的遵守情况不对称.不遵守情况集中在最高层”。</blockquote></p><p> <b>Raising the capital gains tax</b></p><p><blockquote><b>提高资本利得税</b></blockquote></p><p> The plan also would target the investments of the top 0.3% by treating capital gains and income similarly. The proposal would mean wealthy individuals may pay double the current rate they pay on their investments.</p><p><blockquote>该计划还将通过类似对待资本收益和收入来瞄准前0.3%的投资。该提议意味着富人可以支付目前两倍的投资利率。</blockquote></p><p> Under the proposal, the top long-term capital gains and qualified dividends tax rate would increase to 39.6% from 23.8%, with an effective rate of 43.4% when the Medicare surcharge is added. The increased rate would apply to those earning over $1 million. Investors currently pay 23.8% as the top capital gains rate along with the 3.8% net investment income tax, known as the Medicare surtax.</p><p><blockquote>根据该提案，最高长期资本利得和合格股息税率将从 23.8% 提高到 39.6%，加上医疗保险附加费后，有效税率为 43.4%。提高的税率将适用于收入超过 100 万美元的人。投资者目前支付 23.8% 的最高资本利得率以及 3.8% 的净投资所得税（即医疗保险附加税）。</blockquote></p><p> Something Went WrongUnfortunately, an error occurred. To try again,refresh the browser.PS-400-602<img src=\"https://static.tigerbbs.com/da86c6e6a970f2fae77f120a31094032\" tg-width=\"224\" tg-height=\"48\" referrerpolicy=\"no-referrer\">The 6 ways Biden's tax plan targets the rich<img src=\"https://static.tigerbbs.com/f00476e2c3f502cd09dd6aeb585247c2\" tg-width=\"80\" tg-height=\"80\" referrerpolicy=\"no-referrer\">Denitsa Tsekova·ReporterThu, April 29, 2021, 5:08 AM·6 min read</p><p><blockquote>不幸的是，发生了错误。若要重试，请刷新浏览器.PS-400-602拜登税收计划针对富人的 6 种方式Denitsa Tsekova·记者2021 年 4 月 29 日星期四上午 5:08 阅读时间 6 分钟</blockquote></p><p> To fund free community college, paid family leave, and affordable child care for everyday Americans, President Joe Biden is going after the income, investments, inheritance, business losses, and tax returns of the richest Americans.</p><p><blockquote>为了资助普通美国人的免费社区大学、带薪探亲假和负担得起的儿童保育，乔·拜登总统正在追查美国最富有的人的收入、投资、遗产、商业损失和纳税申报表。</blockquote></p><p> “The tax increases in the American Families Plan would largely target wealthy families with at least $400,000 of income,” Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, told Yahoo Money. “While the restoration of the pre-2018 top rate of 39.6% applies to all taxable income, the provisions, in combination, would reduce the preferential treatment of investment income in the current tax code.”</p><p><blockquote>“厄本-布鲁金斯税收政策中心高级研究员珍妮特-霍尔茨布拉特（Janet Holtzblatt）告诉雅虎财经：”美国家庭计划中的增税主要针对收入至少为 40 万美元的富裕家庭。“虽然恢复 2018 年之前 39.6% 的最高税率适用于所有应税收入，但这些条款结合起来将减少现行税法中对投资收入的优惠待遇”。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/5713be1a5db24fcbc3382d8a4285b27e\" tg-width=\"960\" tg-height=\"640\" referrerpolicy=\"no-referrer\">U.S. President Joe Biden speaks about updated CDC mask guidance on the North Lawn of the White House on April 27, 2021 in Washington, DC. (Photo by Drew Angerer/Getty Images)</p><p><blockquote>2021 年 4 月 27 日，美国总统乔·拜登在华盛顿特区白宫北草坪上谈论最新的 CDC 口罩指南。（摄影：Drew Angerer/Getty Images）</blockquote></p><p></p><p> President Biden’s $1.8 trillion American Families Plan would increase the top individual income tax rate, tax capital gains as ordinary income for high earners, eliminate the “step-up basis” loophole by taxing inheritance, limit business losses, and expand the Medicare surcharge. The plan also would invest $80 billion in the Internal Revenue Service to improve tax compliance by the wealthy.</p><p><blockquote>拜登总统的 1.8 万亿美元美国家庭计划将提高最高个人所得税税率，将资本利得作为高收入者的普通收入征税，通过对遗产税消除 “阶梯基数 ”漏洞，限制商业损失，并扩大医疗保险附加费。该计划还将向美国国税局投资800亿美元，以提高富人的纳税合规性。</blockquote></p><p> Those measures are expected to raise $1.5 trillion in revenue over the course of 10 years, according to estimates by the White House and the Committee for a Responsible Federal Budget (CRFB).</p><p><blockquote>根据白宫和负责任的联邦预算委员会(CRFB)的估计，这些措施预计将在10年内增加1.5万亿美元的收入。</blockquote></p><p> “That's a reasonable estimate,” said Marc Goldwein, senior vice president and senior policy director for the CRFB, as long as the tax increases stay intact and any temporary tax or spending policies aren’t extended.</p><p><blockquote>“CRFB 高级副总裁兼高级政策总监马克-戈德温（Marc Goldwein）说：”只要增税幅度保持不变，不延长任何临时税收或支出政策，这就是一个合理的估计。</blockquote></p><p> <b>Improving tax compliance</b></p><p><blockquote><b>提高税务合规性</b></blockquote></p><p> The biggest revenue generator is ramping up the IRS to go after wealthy Americans by increasing audits and requiring more disclosures. That provision is expected to bring in $700 billion over 10 years, according to estimates by the White House.</p><p><blockquote>最大的收入来源是国税局通过增加审计和要求更多披露来追捕富有的美国人。据白宫估计，这项规定预计将在 10 年内带来 7000 亿美元的收入。</blockquote></p><p> The $80 billion injection would go toward enforcement “against those with the highest incomes, rather than Americans with actual income of less than $400,000” the Treasury Department said in a press release on Wednesday.</p><p><blockquote>美国财政部在周三的一份新闻稿中表示，800亿美元的注资将用于 “针对收入最高的人，而不是实际收入低于40万美元的美国人”。</blockquote></p><p> The funding would be used to overhaul technology to improve compliance as well as hire and train auditors on complex investigations of corporations, partnerships, and wealthy individuals. Banks would also have to report inflows and outflows from taxpayers’ accounts, giving the IRS additional information about business revenue and expenses to better target audits.</p><p><blockquote>这笔资金将用于彻底改革技术以提高合规性，以及聘请和培训审计师对公司、合伙企业和富人进行复杂调查。银行还必须报告纳税人账户的流入和流出情况，从而为国税局提供有关企业收入和支出的更多信息，以便更好地进行有针对性的审计。</blockquote></p><p> The wealthiest Americans failto reportmore than a fifth of their taxable income by using sophisticated forms of tax evasion, a recentstudyby the National Bureau of Economic Research (NBER) found.</p><p><blockquote>美国国家经济研究局 (NBER) 最近的一项研究发现，最富有的美国人未能通过使用复杂的逃税形式申报超过五分之一的应税收入。</blockquote></p><p> “A well-functioning tax system requires that all taxpayers pay what they owe,” the Treasury Department said. “An unfortunate characteristic of the current system, however, is an asymmetric adherence to tax law by the nature of income received…Noncompliance is concentrated at the top.”</p><p><blockquote>“财政部表示：”一个运转良好的税收制度要求所有纳税人缴纳所欠税款。“然而，现行制度的一个不幸特点是，根据所得收入的性质，对税法的遵守情况不对称.不遵守情况集中在最高层”。</blockquote></p><p> <b>Raising the capital gains tax</b></p><p><blockquote><b>提高资本利得税</b></blockquote></p><p> The plan also would target the investments of the top 0.3% by treating capital gains and income similarly. The proposal would mean wealthy individuals may pay double the current rate they pay on their investments.</p><p><blockquote>该计划还将通过类似对待资本收益和收入来瞄准前 0.3% 的投资。该提议意味着富人可以支付目前两倍的投资利率。</blockquote></p><p> <b><i>Read more:Here's how you should use your tax refund in 2021</i></b></p><p><blockquote><b><i>了解更多：2021 年您应该如何使用退税</i></b></blockquote></p><p> Under the proposal, the top long-term capital gains and qualified dividends tax rate would increase to 39.6% from 23.8%, with an effective rate of 43.4% when the Medicare surcharge is added. The increased rate would apply to those earning over $1 million. Investors currently pay 23.8% as the top capital gains rate along with the 3.8% net investment income tax, known as the Medicare surtax.</p><p><blockquote>根据该提案，最高长期资本利得和合格股息税率将从 23.8% 提高到 39.6%，加上医疗保险附加费后，有效税率为 43.4%。提高的税率将适用于收入超过 100 万美元的人。投资者目前支付 23.8% 的最高资本利得率以及 3.8% 的净投资所得税（即医疗保险附加税）。</blockquote></p><p> Americans who make more than $1 million get only 30% of their income from wages, while those who make less receive 70% of their income from wages, according to White House National Economic Council Director Brian Deese. Raising the capital gains rate would prevent those at the top from getting an effectively lower tax rate than those who receive most of their income from wages.</p><p><blockquote>白宫国家经济委员会主任布莱恩·迪斯表示，收入超过 100 万美元的美国人只有 30% 的收入来自工资，而收入较低的美国人则有 70% 的收入来自工资。提高资本利得率将阻止那些处于顶层的人获得比那些大部分收入来自工资的人更低的税率。</blockquote></p><p> “That's about 500,000 households in the country that we're talking about,” Deese said at a press conference on Monday. “For the other 997 out of 1000 households in the country — or the other 150 million households in the country — this is not a change that will be relevant.”</p><p><blockquote>“迪斯在周一的新闻发布会上说：”我们所说的全国大约有 50 万个家庭。“对于全国 1000 个家庭中的其他 997 个家庭--或全国其他 1.5 亿个家庭--来说，这并不是一个相关的变化”。</blockquote></p><p> <b>Repealing step-up basis</b></p><p><blockquote><b>废除升级基准</b></blockquote></p><p> Current tax law allows heirs to inherit stocks, real estate, and other assets that the deceased owned without paying tax on the gains in value. The new owner then pays a much lower tax if he sells the assets.</p><p><blockquote>现行税法允许继承人继承死者拥有的股票、房地产和其他资产，而无需为增值税。如果新所有者出售资产，他支付的税款要低得多。</blockquote></p><p> “There may be 30 years of capital gains that escape taxation,” Holtzblatt said. “There would be no leakage of capital gains because the person who held the assets died before they sold them.”</p><p><blockquote>“霍尔茨布拉特说：”可能有 30 年的资本利得可以逃税。“资本收益不会泄露，因为持有资产的人在出售资产之前就去世了”。</blockquote></p><p> Under the proposal, gains over $1 million for single filers ($2.5 million for joint filers when combined with existing real estate exemptions)would be taxed. Those gains may not be taxed if the property is donated. Certain exemptions apply to family-owned businesses and farms.</p><p><blockquote>根据该提案，单一申报者超过 100 万美元的收益（联合申报者超过 250 万美元，加上现有的房地产豁免）将被征税。如果财产是捐赠的，这些收益可能不会被征税。某些豁免适用于家族企业和农场。</blockquote></p><p> Nearly 40% of the wealth of the top 1% is in the form of accrued and unrealized capital gains, a 2019paperby Lily L. Batchelder and David Kamin, who are working or nominated for jobs in the Biden administration.</p><p><blockquote>前 1% 人群近 40% 的财富是应计和未实现资本收益的形式，这是 Lily L. Batchelder 和 David Kamin 在 2019 年发表的一篇论文，他们正在拜登政府工作或被提名担任职位。</blockquote></p><p> “It's a smart way to raise revenue,” Goldwein said. “It creates more premium capital added, reducing the incentive for people to just hold their stocks to the tax.”</p><p><blockquote>“戈德温说：”这是增加收入的明智之举。“它创造了更多的溢价资本，减少了人们只持有股票纳税的动机”。</blockquote></p><p> The capital gains and step-up basis provisions — along with closing real estate and carried interest loopholes — would bring $400 billion in total revenue, according to the CFRB.</p><p><blockquote>据 CFRB 称，资本收益和增加的基本准备金——以及堵塞房地产和附带利息漏洞——将带来 4000 亿美元的总收入。</blockquote></p><p> <b>Higher income taxes</b></p><p><blockquote><b>更高的所得税</b></blockquote></p><p></p><p> Under Biden’s plan, higher-income Americans would also pay higher taxes on their income. The proposal restores the top individual income tax rate to 39.6% for taxable incomes above $400,000; that rate is currently 37%, established by the Tax Cuts and Jobs Act of 2017 during the Trump administration.</p><p><blockquote>根据拜登的计划，高收入美国人也将为自己的收入缴纳更高的税。该提案将40万美元以上的应税收入最高税率恢复至39.6%；该比率目前为 37%，由特朗普执政期间的 2017 年减税和就业法案确定。</blockquote></p><p> The current rate alone gives a couple with taxable income of $2 million an annual tax cut of more than $36,400, according toestimatesby the Center on Budget and Policy Priorities. Reverting the tax rate would bring in $100 billion over 10 years according to the CFRB.</p><p><blockquote>根据预算和政策优先中心的估计，仅目前的税率就能让一对应税收入为200万美元的夫妇每年减税超过36,400美元。据 CFRB 称，恢复税率将在 10 年内带来 1000 亿美元的收入。</blockquote></p><p> <b>Limiting business losses</b></p><p><blockquote><b>限制业务损失</b></blockquote></p><p> Biden’s proposal would make permanent the current limit on excess business losses extended by the American Rescue Plan. The restriction prevents pass-through business owners from taking their business losses and subtracting them from their non-business income. Eighty percent of those claimed losses benefit those who make over $1 million, according to the White House.</p><p><blockquote>拜登的提议将使美国救援计划延长的目前对过度商业损失的限制永久化。该限制阻止转手企业主承担其业务损失并从其非业务收入中扣除。根据白宫的数据，80%的索赔损失有利于收入超过100万美元的人。</blockquote></p><p> The provision would generate $100 billion over 10 years, according to the CFRB.</p><p><blockquote>据 CFRB 称，这项规定将在 10 年内产生 1000 亿美元的收入。</blockquote></p><p> <b>Medicare surtax</b></p><p><blockquote><b>医疗保险附加税</b></blockquote></p><p> High-income workers pay a 3.8% net investment income tax, known as the Medicare surtax, on their earnings. But some taxpayers making over $400,000 can avoid the tax through loopholes. For instance, physically active business income is not subject to that tax, so a partner or an owner of a S Corporation who makes business income from that partnership doesn’t have to pay the tax.</p><p><blockquote>高收入工人为其收入缴纳 3.8% 的净投资所得税，即医疗保险附加税。但一些收入超过40万美元的纳税人可以通过漏洞避税。例如，有实际活动的商业收入无需缴纳该税，因此从该合伙企业中获得商业收入的 S 公司合伙人或所有者无需缴纳该税。</blockquote></p><p> Biden’s proposal would apply that tax consistently to those earning more than $400,000, bringing in $200 billion over 10 years, according to the CFRB.</p><p><blockquote>据 CFRB 称，拜登的提案将持续对收入超过 40 万美元的人征收该税，10 年内将带来 2000 亿美元的收入。</blockquote></p><p></p>\n<div class=\"bt-text\">\n\n\n<p> 来源：<a href=\"https://money.yahoo.com/bidens-tax-plan-targets-the-rich-210858238.html?ncid=twitter_yfsocialtw_l1gbd0noiom\">Yahoo</a></p>\n<p>为提升您的阅读体验，我们对本页面进行了排版优化</p>\n\n\n</div>\n</article>\n</div>\n</body>\n</html>\n","type":0,"thumbnail":"","relate_stocks":{},"source_url":"https://money.yahoo.com/bidens-tax-plan-targets-the-rich-210858238.html?ncid=twitter_yfsocialtw_l1gbd0noiom","is_english":true,"share_image_url":"https://static.laohu8.com/e9f99090a1c2ed51c021029395664489","article_id":"1191983558","content_text":"To fund free community college, paid family leave, and affordable child care for everyday Americans, President Joe Biden is going after the income, investments, inheritance, business losses, and tax returns of the richest Americans.\n“The tax increases in the American Families Plan would largely target wealthy families with at least $400,000 of income,” Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, told Yahoo Money. “While the restoration of the pre-2018 top rate of 39.6% applies to all taxable income, the provisions, in combination, would reduce the preferential treatment of investment income in the current tax code.”\nPresident Biden’s $1.8 trillion American Families Plan would increase the top individual income tax rate, tax capital gains as ordinary income for high earners, eliminate the “step-up basis” loophole by taxing inheritance, limit business losses, and expand the Medicare surcharge. The plan also would invest $80 billion in the Internal Revenue Service to improve tax compliance by the wealthy.\nThose measures are expected to raise $1.5 trillion in revenue over the course of 10 years, according to estimates by the White House and the Committee for a Responsible Federal Budget (CRFB).\n“That's a reasonable estimate,” said Marc Goldwein, senior vice president and senior policy director for the CRFB, as long as the tax increases stay intact and any temporary tax or spending policies aren’t extended.\nImproving tax compliance\nThe biggest revenue generator is ramping up the IRS to go after wealthy Americans by increasing audits and requiring more disclosures. That provision is expected to bring in $700 billion over 10 years, according to estimates by the White House.\nThe $80 billion injection would go toward enforcement “against those with the highest incomes, rather than Americans with actual income of less than $400,000” the Treasury Department said in a press release on Wednesday.\nThe funding would be used to overhaul technology to improve compliance as well as hire and train auditors on complex investigations of corporations, partnerships, and wealthy individuals. Banks would also have to report inflows and outflows from taxpayers’ accounts, giving the IRS additional information about business revenue and expenses to better target audits.\nThe wealthiest Americans failto reportmore than a fifth of their taxable income by using sophisticated forms of tax evasion, a recentstudyby the National Bureau of Economic Research (NBER) found.\n“A well-functioning tax system requires that all taxpayers pay what they owe,” the Treasury Department said. “An unfortunate characteristic of the current system, however, is an asymmetric adherence to tax law by the nature of income received…Noncompliance is concentrated at the top.”\nRaising the capital gains tax\nThe plan also would target the investments of the top 0.3% by treating capital gains and income similarly. The proposal would mean wealthy individuals may pay double the current rate they pay on their investments.\nUnder the proposal, the top long-term capital gains and qualified dividends tax rate would increase to 39.6% from 23.8%, with an effective rate of 43.4% when the Medicare surcharge is added. The increased rate would apply to those earning over $1 million. Investors currently pay 23.8% as the top capital gains rate along with the 3.8% net investment income tax, known as the Medicare surtax.\nSomething Went WrongUnfortunately, an error occurred. To try again,refresh the browser.PS-400-602The 6 ways Biden's tax plan targets the richDenitsa Tsekova·ReporterThu, April 29, 2021, 5:08 AM·6 min read\nTo fund free community college, paid family leave, and affordable child care for everyday Americans, President Joe Biden is going after the income, investments, inheritance, business losses, and tax returns of the richest Americans.\n“The tax increases in the American Families Plan would largely target wealthy families with at least $400,000 of income,” Janet Holtzblatt, senior fellow at the Urban-Brookings Tax Policy Center, told Yahoo Money. “While the restoration of the pre-2018 top rate of 39.6% applies to all taxable income, the provisions, in combination, would reduce the preferential treatment of investment income in the current tax code.”\nU.S. President Joe Biden speaks about updated CDC mask guidance on the North Lawn of the White House on April 27, 2021 in Washington, DC. (Photo by Drew Angerer/Getty Images)\nPresident Biden’s $1.8 trillion American Families Plan would increase the top individual income tax rate, tax capital gains as ordinary income for high earners, eliminate the “step-up basis” loophole by taxing inheritance, limit business losses, and expand the Medicare surcharge. The plan also would invest $80 billion in the Internal Revenue Service to improve tax compliance by the wealthy.\nThose measures are expected to raise $1.5 trillion in revenue over the course of 10 years, according to estimates by the White House and the Committee for a Responsible Federal Budget (CRFB).\n“That's a reasonable estimate,” said Marc Goldwein, senior vice president and senior policy director for the CRFB, as long as the tax increases stay intact and any temporary tax or spending policies aren’t extended.\nImproving tax compliance\nThe biggest revenue generator is ramping up the IRS to go after wealthy Americans by increasing audits and requiring more disclosures. That provision is expected to bring in $700 billion over 10 years, according to estimates by the White House.\nThe $80 billion injection would go toward enforcement “against those with the highest incomes, rather than Americans with actual income of less than $400,000” the Treasury Department said in a press release on Wednesday.\nThe funding would be used to overhaul technology to improve compliance as well as hire and train auditors on complex investigations of corporations, partnerships, and wealthy individuals. Banks would also have to report inflows and outflows from taxpayers’ accounts, giving the IRS additional information about business revenue and expenses to better target audits.\nThe wealthiest Americans failto reportmore than a fifth of their taxable income by using sophisticated forms of tax evasion, a recentstudyby the National Bureau of Economic Research (NBER) found.\n“A well-functioning tax system requires that all taxpayers pay what they owe,” the Treasury Department said. “An unfortunate characteristic of the current system, however, is an asymmetric adherence to tax law by the nature of income received…Noncompliance is concentrated at the top.”\nRaising the capital gains tax\nThe plan also would target the investments of the top 0.3% by treating capital gains and income similarly. The proposal would mean wealthy individuals may pay double the current rate they pay on their investments.\nRead more:Here's how you should use your tax refund in 2021\nUnder the proposal, the top long-term capital gains and qualified dividends tax rate would increase to 39.6% from 23.8%, with an effective rate of 43.4% when the Medicare surcharge is added. The increased rate would apply to those earning over $1 million. Investors currently pay 23.8% as the top capital gains rate along with the 3.8% net investment income tax, known as the Medicare surtax.\nAmericans who make more than $1 million get only 30% of their income from wages, while those who make less receive 70% of their income from wages, according to White House National Economic Council Director Brian Deese. Raising the capital gains rate would prevent those at the top from getting an effectively lower tax rate than those who receive most of their income from wages.\n“That's about 500,000 households in the country that we're talking about,” Deese said at a press conference on Monday. “For the other 997 out of 1000 households in the country — or the other 150 million households in the country — this is not a change that will be relevant.”\nRepealing step-up basis\nCurrent tax law allows heirs to inherit stocks, real estate, and other assets that the deceased owned without paying tax on the gains in value. The new owner then pays a much lower tax if he sells the assets.\n“There may be 30 years of capital gains that escape taxation,” Holtzblatt said. “There would be no leakage of capital gains because the person who held the assets died before they sold them.”\nUnder the proposal, gains over $1 million for single filers ($2.5 million for joint filers when combined with existing real estate exemptions)would be taxed. Those gains may not be taxed if the property is donated. Certain exemptions apply to family-owned businesses and farms.\nNearly 40% of the wealth of the top 1% is in the form of accrued and unrealized capital gains, a 2019paperby Lily L. Batchelder and David Kamin, who are working or nominated for jobs in the Biden administration.\n“It's a smart way to raise revenue,” Goldwein said. “It creates more premium capital added, reducing the incentive for people to just hold their stocks to the tax.”\nThe capital gains and step-up basis provisions — along with closing real estate and carried interest loopholes — would bring $400 billion in total revenue, according to the CFRB.\nHigher income taxes\nUnder Biden’s plan, higher-income Americans would also pay higher taxes on their income. The proposal restores the top individual income tax rate to 39.6% for taxable incomes above $400,000; that rate is currently 37%, established by the Tax Cuts and Jobs Act of 2017 during the Trump administration.\nThe current rate alone gives a couple with taxable income of $2 million an annual tax cut of more than $36,400, according toestimatesby the Center on Budget and Policy Priorities. Reverting the tax rate would bring in $100 billion over 10 years according to the CFRB.\nLimiting business losses\nBiden’s proposal would make permanent the current limit on excess business losses extended by the American Rescue Plan. The restriction prevents pass-through business owners from taking their business losses and subtracting them from their non-business income. Eighty percent of those claimed losses benefit those who make over $1 million, according to the White House.\nThe provision would generate $100 billion over 10 years, according to the CFRB.\nMedicare surtax\nHigh-income workers pay a 3.8% net investment income tax, known as the Medicare surtax, on their earnings. But some taxpayers making over $400,000 can avoid the tax through loopholes. For instance, physically active business income is not subject to that tax, so a partner or an owner of a S Corporation who makes business income from that partnership doesn’t have to pay the tax.\nBiden’s proposal would apply that tax consistently to those earning more than $400,000, bringing in $200 billion over 10 years, according to the CFRB.","news_type":1,"symbols_score_info":{}},"isVote":1,"tweetType":1,"viewCount":1219,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"EN","totalScore":0}],"defaultTab":"posts","isTTM":false}