英语翻译The basic structure of the federal income tax is simple.

英语翻译
The basic structure of the federal income tax is simple.The taxpayer adds up all his taxable sources of income,subtracts certain allowable deductions and exemptions for himself,his wife,children,and other dcpendents,and then applies the tax rates to the difference.But this procedure has many pitfalls for the taxpayer,and difficult questions of tax policy arise at almost every stage.Consequently,it is important to understand the main features of the income tax structure.
Adjusted Gross Income and Taxable Income
The two major concepts of income that appear on the tax return are:adjusted gross income and taxable income.
Adjusted gross income is the closest approach in tax law to what all economist might call “total income.” But it departs from an economic definition of income in some important respects.It represents the total income from all taxable sources,less certain expenses incurred in earning that income.In general,only money income is treated as taxable,but many items are excluded.Such exclusions include one-half of realized capital gains on assets held six months or more,interest on state and local government bonds,all transfer payments(for example,social security benefits and unemployment compensation),fringe benefits received by employees from their employers(the most important of these are contributions to pension plans),and income on savings through life insurance.The emphasis on money income automatically excludes unrealized capital gains and such imputed income as the rental value of owner-occupied homes.
Adjusted gross income is used on the tax return in two ways.First,it is the income concept built into the simplified tax table,which is used for determining tax on more than 25 million returns.Second,it provedes the basis for placing limits on some of the personal deductions which are subrtacted in computing taxable income.
Taxable income is computed by making two sets of deductions from adjusted gross income.The rirst are personal expenditures which are allowed as deductions by law—charitable contributions,interest paid,state-local income,general sales,property and gasoline taxes,medical and dental expenses above 3 percent of adjusted gross income,and casualty and theft losses above $100 for each loss.In lieu of these deductions,the taxpayer may use the standard deduction of 10 percent of adjusted gross income(with a minimum of $200 plus $100 for each exemption,and a maximum of $1000 for single persons and married persons filing joint returns and $500 for married couples filing separate

基本结构的联邦所得税是简单.纳税人增添了他的一切应纳税收入,减去某些允许扣除和豁免权,为自己,他的妻子,子女和其他顾客 ,然后适用税率的差额.但这种程序有很多陷阱,为纳税人和难点问题,税收政策出现在几乎每一个阶段.因此,它是重要的是要了解的主要特征所得税结构.
调整后的总收入和应税收入的两大收益概念似乎在报税表如下:调整毛收入和应税收入.
调整后的总收入是最接近税法何种所有经济学家称之为"总收入" 但 背离了一个定义,经济收入,在一些重要方面.它占总收入的所有应税来源,减少一些支出,赚取收入.一般说来,只有货币收入被视为课税的,但很多项目都被排除在外.这种排除包括二分之一实现的资本收益资产举行了6个月或以上 利息对州和地方政府债券,所有的转移支付(例如,社会保障福利和失业补偿) ,福利受到雇员从其雇主(其中最重要的贡献是为养老金计划) ,而收入通过储蓄人寿保险.注重货币收入自动排除未实现资本收益,而这种虚拟收入的租值,自用 家园.
调整后的总收入是用来报税两种方式.第一,它是收入概念建成的简易税表,这是用于确定税收就超过25万美元的回报.第二,它提供基础配售限额部分的个人扣除所减去在计算应税收入.
应税收入的计算方法是制作两套扣除从调整毛收入.点燃的是他个人的支出是允许扣除的法律--慈善捐款,所付利息,国有地方收入,一般销售 财产和汽油税,医疗及牙科服务费用高于3%调整毛收入,伤亡和损失,盗窃以上100元误差代替上述扣减 纳税人可使用标准扣除额的10%左右,调整后的毛收入(最低200元,加上100元 每项豁免,最高1000美元的单身人士及已婚人士联合备案,并返回500元的已婚 夫妻分开申报