{"id":1624,"date":"2018-08-01T00:18:25","date_gmt":"2018-08-01T00:18:25","guid":{"rendered":"https:\/\/bbz.gck.mybluehost.me\/?p=1624"},"modified":"2020-09-23T01:11:49","modified_gmt":"2020-09-23T01:11:49","slug":"2018%e5%b9%b4%e4%b8%aa%e4%ba%ba%e7%9a%84%e5%b9%b4%e7%bb%88%e7%a8%8e%e6%94%b6%e7%ad%b9%e5%88%92%e6%b8%a9%e9%a6%a8%e6%8f%90%e7%a4%ba","status":"publish","type":"post","link":"https:\/\/ymctax.com\/zh\/2018%e5%b9%b4%e4%b8%aa%e4%ba%ba%e7%9a%84%e5%b9%b4%e7%bb%88%e7%a8%8e%e6%94%b6%e7%ad%b9%e5%88%92%e6%b8%a9%e9%a6%a8%e6%8f%90%e7%a4%ba\/","title":{"rendered":"2018\u5e74\u4e2a\u4eba\u7684\u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u6e29\u99a8\u63d0\u793a"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1624\" class=\"elementor elementor-1624\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-186541d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"186541d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-fan&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 283.5 19.6\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 18.8 141.8 4.1 283.5 18.8 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 12.6 141.8 4 283.5 12.6 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 6.4 141.8 4 283.5 6.4 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L0 1.2 141.8 4 283.5 1.2 283.5 0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7efd711\" data-id=\"7efd711\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f43650d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f43650d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d3e5738\" data-id=\"d3e5738\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-493b38d elementor-widget elementor-widget-heading\" data-id=\"493b38d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2018\u5e74\u4e2a\u4eba\u7684\u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u6e29\u99a8\u63d0\u793a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f23df8d elementor-widget elementor-widget-text-editor\" data-id=\"f23df8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><u>2018\u5e74\u4e2a\u4eba\u7684\u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u6e29\u99a8\u63d0\u793a<\/u><\/strong><\/p><p>2018\u5e74\u5e74\u5e95\u662f\u51cf\u7a0e\u548c\u5c31\u4e1a\u6cd5\u6848\uff08TCJA\uff09\u7b2c\u4e00\u5e74\u7684\u5f00\u59cb\uff0c\u8fd9\u662f30\u591a\u5e74\u6765\u7f8e\u56fd\u6700\u91cd\u8981\u7684\u7a0e\u6536\u7acb\u6cd5\u3002\u7a0e\u6536\u6539\u9769\u7684\u4e00\u4e2a\u6700\u6838\u5fc3\u4e3b\u5f20\u662f\u7b80\u5316\u7533\u62a5\u548c\u964d\u4f4e\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5e74\u672b\u4e86\uff0c \u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u4e5f\u662f\u5f88\u5173\u952e \u7684\u5bf9\u4e8e\u5f88\u591a\u4e2a\u4eba\u6765\u6765\u8bf4\u5982\u679c\u53ef\u4ee5\u964d\u4f4e\u7a0e\u6536\u3002\u3002 2018\u5e74\u7a0e\u6cd5\u6539\u53d8\u3002 TCJA\u7684\u51e0\u4e4e\u6240\u6709\u6761\u6b3e\u90fd\u57282018\u5e74\u751f\u6548\u3002\u4ee5\u4e0b\u662f\u51e0\u4e2a\u4e2a\u4eba\u5e94\u8be5\u4e86\u89e3\u591a\u70b9\u65b0\u7684\u7a0e\u6cd5\u3002<\/p><ul><li><strong>\u8d61\u517b\u8d39 \uff08ALIMONY\uff09<\/strong>\u2013 2019\u5e741\u67081\u65e5\u751f\u6548\u7684\u4e00\u4e2a\u975e\u5e38\u91cd\u8981\u7684\u53d8\u5316\u662f\u8d61\u517b\u8d39\u7684\u5904\u7406\u3002\u4ece2018\u5e7412\u670831\u65e5\u4e4b\u540e\u7b7e\u8ba2\u7684\u79bb\u5a5a\u548c\u5206\u5c45\u534f\u8bae\u5f00\u59cb\uff0c\u8d61\u517b\u8d39\u6216\u5355\u72ec\u7684\u8d61\u517b\u8d39\u4e0d\u518d\u7531\u4ed8\u6b3e\u4eba\u6263\u9664\uff0c\u4e5f\u4e0d\u5305\u62ec\u5728\u6536\u6b3e\u4eba\u7684\u6536\u5165\u4e2d\u3002\u8fd9\u4e00\u53d8\u5316\u4e0d\u5f71\u54cd2019\u5e74\u4e4b\u524d\u7b7e\u8ba2\u7684\u79bb\u5a5a\u6216\u5206\u5c45\u534f\u8bae\uff0c\u4e5f\u4e0d\u5f71\u54cd2018\u5e74\u4e4b\u540e\u66f4\u6539\u7684\u7a0e\u6536\u53d8\u66f4\u65b9\u6cd5\u672a\u660e\u786e\u9002\u7528\u7684\u53d8\u66f4\u534f\u8bae\u3002<\/li><li><strong>\u533b\u836f\u8d39\u7528 \uff08MEDICAL EXPENSES\uff09<\/strong>\u2013 TCJA\u964d\u4f4e\u4e86\u8981\u6c42\u6263\u9664\u533b\u7597\u8d39\u7528\u7684\u6700\u4f4e\u9650\u989d \u6240\u6709\u7eb3\u7a0e\u4eba\u7684AGI\u76845\uff05\uff0c\u4e0d\u4ec5\u4ec5\u662f65\u5c81\u6216\u4ee5\u4e0a\u7684\u4eba\uff0c\u4f46\u4ec5\u9002\u7528\u4e8e2017\u5e74\u548c2018\u5e74\u3002<\/li><li><strong>\u5dde\u548c\u5730\u65b9\u7a0e (STATE AND LOCAL TAX)<\/strong>\u2013 TCJA\u5c06\u5dde\u548c\u5730\u65b9\u7a0e\u7684\u6263\u9664\u9650\u5236\u5728\u6bcf\u5e7410,000\u7f8e\u5143\u3002<\/li><li><strong>\u589e\u52a0\u6807\u51c6\u6263\u9664\u989d (STANDARD DEDUCTION)<\/strong>\u2013 TCJA\u6700\u5177\u5f71\u54cd\u529b\u7684\u6761\u6b3e\u4e4b\u4e00\u662f\u6240\u6709\u7eb3\u7a0e\u4eba\u7684\u6807\u51c6\u6263\u9664\u989d\u51e0\u4e4e\u7ffb\u4e86\u4e00\u756a\u3002 2018\u5e74\uff0c\u7ed3\u5a5a\u8054\u5408\u7533\u62a5\u8005\u7684\u6807\u51c6\u6263\u9664\u989d\u4e3a24,000\u7f8e\u5143\uff0c\u6237\u4e3b\u4e3a18,000\u7f8e\u5143 \u6240\u6709\u5176\u4ed6\u4e2a\u4eba\u7533\u62a5\u800512,000\u7f8e\u5143\u3002<\/li><li><strong>\u6742\u9879\u9010\u9879\u6263\u9664<\/strong><strong>( MISCELLANEOUS ITTEMIZED DEDUCTION)<\/strong>\u00a0\u2013 TCJA\u53d6\u6d88\u4e86\u9488\u5bf9\u4e2a\u4eba\u7684\u6742\u9879\u9010\u9879\u6263\u9664\u3002\u8fd9\u5305\u62ec\u6263\u9664\u672a\u62a5\u9500\u7684\u5458\u5de5\u8d39\u7528\u3002<\/li><\/ul><p><strong><em>\u89c4\u5212\u653b\u7565<\/em><\/strong><\/p><ol><li>\u6240\u5f97\u7a0e\u7387-\u6700\u76f4\u63a5\u7a0e\u6536\u7b79\u5212\u4e4b\u4e00\u4e5f\u5c31\u662f\u63a7\u5236\u7a0e\u6536\u7a0e\u7387\u8303\u56f4 \uff08TAX BRACKET\uff09\u3002\u4f8b\u5982\uff0c\u9884\u8ba1\u57282019\u5e74\u5904\u4e8e\u8f83\u4f4e\u7a0e\u7387\u8303\u56f4\u5185\u7684\u7eb3\u7a0e\u4eba\u5e94\u8be5\u8003\u8651\u5c06\u6536\u5165\u63a8\u8fdf\u52302019\u5e74\uff0c\u5e76\u5c06\u6263\u51cf\u52a0\u901f\u52302018\u5e74\u3002<\/li><li>\u5bf9\u4e8e\u6ca1\u6709IRA\u6216401(k)\u7684\u6295\u8d44\u4eba\uff0c\u53ef\u4ee5\u5584\u7528\u9012\u5ef6\u7eb3\u7a0e\u7684\u6295\u8d44\u5de5\u5177\uff0c\u56e0\u5176\u53ef\u4ee5\u5c06\u6240\u6709\u80a1\u606f\u548c\u8d44\u672c\u5229\u5f97\u7684\u5e94\u7eb3\u7a0e\u6536\uff0c\u63a8\u8fdf\u5230\u672a\u6765\u7f34\u7eb3\u3002\u4e0d\u8fc7\u5982\u540c\u9000\u4f11\u50a8\u84c4\u8ba1\u5212\uff0c\u6295\u8d44\u4eba\u5982\u679c\u5728\u5e74\u9f84\u672a\u5230\u524d\uff08\u672a\u6ee15\u5c81\uff09\u4ece\u9012\u5ef6\u9879\u76ee\u4e2d\u53d6\u8d70\u8d44\u4ea7\u65f6\u4f1a\u88ab\u8bfe\u6240\u5f97\u7a0e\u3002<\/li><li>\u751a\u81f3\u8bb8\u591a\u7eb3\u7a0e\u4eba\u5f71\u54cd\u5176\u5e74\u7ec8\u7a0e\u6536\u8ba1\u5212\u7684\u6700\u5927\u53d8\u6570\u5305\u62ec\u5a5a\u59fb\uff0c\u79bb\u5a5a\uff0c\u751f\u80b2\u6216\u6536\u517b\u5b50\u5973\uff0c\u65b0\u5de5\u4f5c\u6216\u5931\u53bb\u5de5\u4f5c\u4ee5\u53ca\u9000\u4f11\u7b49\u751f\u6d3b\u4e8b\u4ef6\u3002\u4f8b\u5982\uff0c\u91cd\u5927\u53d8\u5316\u548c\/\u6216\u91cd\u5927\u6216\u4e0d\u5bfb\u5e38\u7684\u6536\u5165\u6216\u635f\u5931\u9879\u76ee\u7684\u53ef\u80fd\u6027\u4e5f\u5e94\u8be5\u662f\u5e74\u7ec8\u7a0e\u6536\u6218\u7565\u7684\u4e00\u90e8\u5206\u3002\u6b64\u5916\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u4e86\u89e3\u672a\u6765\uff0c\u5e76\u5728\u53ef\u80fd\u7684\u60c5\u51b5\u4e0b\u9884\u6d4b\u53ef\u80fd\u5f15\u53d1\u91cd\u5927\u6536\u5165\uff0c\u635f\u5931\u6216\u6263\u9664\u7684\u4efb\u4f55\u4e8b\u4ef6\u5bf9\u4e8e\u6240\u6709\u8fd9\u4e9b\u65b0\u89c4\u5219\u4ecd\u7136\u53ef\u4ee5\u91c7\u53d6\u884c\u52a8\uff0c\u5176\u4e2d\u8bb8\u591a\u4ecd\u7136\u53ef\u4ee5\u5728\u5e74\u5e95\u4e4b\u524d\u5b8c\u6210\u3002<\/li><\/ol><p>\u603b\u4e4b\uff0c\u65f6\u95f4\u5b89\u6392\u548c\u4f7f\u7528\u65f6\u95f4\u89c4\u5219\u6765\u52a0\u901f\u548c\u63a8\u8fdf\u67d0\u4e9b\u6536\u5165\u6216\u6263\u9664\u662f\u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u7684\u5173\u952e\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>2018\u5e74\u4e2a\u4eba\u7684\u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u6e29\u99a8\u63d0\u793a 2018\u5e74\u4e2a\u4eba\u7684\u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u6e29\u99a8\u63d0\u793a 2018\u5e74\u5e74\u5e95\u662f\u51cf\u7a0e\u548c\u5c31\u4e1a\u6cd5\u6848\uff08TCJA\uff09\u7b2c\u4e00\u5e74\u7684\u5f00\u59cb\uff0c\u8fd9\u662f30\u591a\u5e74\u6765\u7f8e\u56fd\u6700\u91cd\u8981\u7684\u7a0e\u6536\u7acb\u6cd5\u3002\u7a0e\u6536\u6539\u9769\u7684\u4e00\u4e2a\u6700\u6838\u5fc3\u4e3b\u5f20\u662f\u7b80\u5316\u7533\u62a5\u548c\u964d\u4f4e\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u5e74\u672b\u4e86\uff0c \u5e74\u7ec8\u7a0e\u6536\u7b79\u5212\u4e5f\u662f\u5f88\u5173\u952e \u7684\u5bf9\u4e8e\u5f88\u591a\u4e2a\u4eba\u6765\u6765\u8bf4\u5982\u679c\u53ef\u4ee5\u964d\u4f4e\u7a0e\u6536\u3002\u3002 2018\u5e74\u7a0e\u6cd5\u6539\u53d8\u3002 TCJA\u7684\u51e0\u4e4e\u6240\u6709\u6761\u6b3e\u90fd\u57282018\u5e74\u751f\u6548\u3002\u4ee5\u4e0b\u662f\u51e0\u4e2a\u4e2a\u4eba\u5e94\u8be5\u4e86\u89e3\u591a\u70b9\u65b0\u7684\u7a0e\u6cd5\u3002 \u8d61\u517b\u8d39 \uff08ALIMONY\uff09\u2013 2019\u5e741\u67081\u65e5\u751f\u6548\u7684\u4e00\u4e2a\u975e\u5e38\u91cd\u8981\u7684\u53d8\u5316\u662f\u8d61\u517b\u8d39\u7684\u5904\u7406\u3002\u4ece2018\u5e7412\u670831\u65e5\u4e4b\u540e\u7b7e\u8ba2\u7684\u79bb\u5a5a\u548c\u5206\u5c45\u534f\u8bae\u5f00\u59cb\uff0c\u8d61\u517b\u8d39\u6216\u5355\u72ec\u7684\u8d61\u517b\u8d39\u4e0d\u518d\u7531\u4ed8\u6b3e\u4eba\u6263\u9664\uff0c\u4e5f\u4e0d\u5305\u62ec\u5728\u6536\u6b3e\u4eba\u7684\u6536\u5165\u4e2d\u3002\u8fd9\u4e00\u53d8\u5316\u4e0d\u5f71\u54cd2019\u5e74\u4e4b\u524d\u7b7e\u8ba2\u7684\u79bb\u5a5a\u6216\u5206\u5c45\u534f\u8bae\uff0c\u4e5f\u4e0d\u5f71\u54cd2018\u5e74\u4e4b\u540e\u66f4\u6539\u7684\u7a0e\u6536\u53d8\u66f4\u65b9\u6cd5\u672a\u660e\u786e\u9002\u7528\u7684\u53d8\u66f4\u534f\u8bae\u3002 \u533b\u836f\u8d39\u7528 \uff08MEDICAL EXPENSES\uff09\u2013 TCJA\u964d\u4f4e\u4e86\u8981\u6c42\u6263\u9664\u533b\u7597\u8d39\u7528\u7684\u6700\u4f4e\u9650\u989d \u6240\u6709\u7eb3\u7a0e\u4eba\u7684AGI\u76845\uff05\uff0c\u4e0d\u4ec5\u4ec5\u662f65\u5c81\u6216\u4ee5\u4e0a\u7684\u4eba\uff0c\u4f46\u4ec5\u9002\u7528\u4e8e2017\u5e74\u548c2018\u5e74\u3002 \u5dde\u548c\u5730\u65b9\u7a0e (STATE AND LOCAL TAX)\u2013 TCJA\u5c06\u5dde\u548c\u5730\u65b9\u7a0e\u7684\u6263\u9664\u9650\u5236\u5728\u6bcf\u5e7410,000\u7f8e\u5143\u3002 \u589e\u52a0\u6807\u51c6\u6263\u9664\u989d (STANDARD DEDUCTION)\u2013 TCJA\u6700\u5177\u5f71\u54cd\u529b\u7684\u6761\u6b3e\u4e4b\u4e00\u662f\u6240\u6709\u7eb3\u7a0e\u4eba\u7684\u6807\u51c6\u6263\u9664\u989d\u51e0\u4e4e\u7ffb\u4e86\u4e00\u756a\u3002 2018\u5e74\uff0c\u7ed3\u5a5a\u8054\u5408\u7533\u62a5\u8005\u7684\u6807\u51c6\u6263\u9664\u989d\u4e3a24,000\u7f8e\u5143\uff0c\u6237\u4e3b\u4e3a18,000\u7f8e\u5143 \u6240\u6709\u5176\u4ed6\u4e2a\u4eba\u7533\u62a5\u800512,000\u7f8e\u5143\u3002 \u6742\u9879\u9010\u9879\u6263\u9664( MISCELLANEOUS ITTEMIZED DEDUCTION)\u00a0\u2013 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