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To compare the taxes under the 2017 tax system and the Tax Cuts and Jobs Act (TCJA) of 2018 for a married couple with a pre-tax income of $400,000 (40w), we will focus on the key differences in tax brackets, standard deductions, and exemptions between the two systems.

Key Changes in 2018 (TCJA):
Tax Brackets:

2017: 7 tax brackets, with the highest rate of 39.6% for incomes above $470,700 (married filing jointly).
2018 (TCJA): 7 tax brackets, with the highest rate of 37% for incomes above $600,000 (married filing jointly).
Standard Deduction:

2017: $12,700 for married filing jointly.
2018 (TCJA): $24,000 for married filing jointly (doubled).
Personal Exemptions:

2017: $4,050 per person (so $8,100 for a married couple).
2018 (TCJA): Personal exemptions were eliminated.
State and Local Tax (SALT) Deduction:

2017: Allowed unlimited deductions for state and local taxes.
2018 (TCJA): Capped SALT deductions at $10,000.
Child Tax Credit:

2017: $1,000 per child (phased out for higher incomes).
2018 (TCJA): Increased to $2,000 per child (higher phase-out limits).
Let's calculate and compare the approximate tax liability for a married couple with a $400,000 income under both tax systems.

1. 2017 Tax Liability:
Income: $400,000
Standard Deduction: $12,700
Personal Exemptions: $8,100 (for two people)
Taxable Income: $400,000 - $12,700 - $8,100 = $379,200
Using 2017 tax brackets:

Up to $18,650 taxed at 10% = $1,865
$18,650 to $75,900 taxed at 15% = $8,580
$75,900 to $153,100 taxed at 25% = $19,800
$153,100 to $233,350 taxed at 28% = $22,485
$233,350 to $416,700 taxed at 33% = $60,462
Remaining amount taxed at 35% ($379,200 - $416,700 = $162,500): $56,875
Total 2017 Tax Liability: $1,865 + $8,580 + $19,800 + $22,485 + $60,462 + $56,875 = $170,067

2. 2018 (TCJA) Tax Liability:
Income: $400,000
Standard Deduction: $24,000
Taxable Income: $400,000 - $24,000 = $376,000
Using 2018 tax brackets:

Up to $19,050 taxed at 10% = $1,905
$19,050 to $77,400 taxed at 12% = $7,008
$77,400 to $165,000 taxed at 22% = $19,266
$165,000 to $315,000 taxed at 24% = $36,000
Remaining amount taxed at 32% ($376,000 - $315,000 = $61,000): $19,520
Total 2018 (TCJA) Tax Liability: $1,905 + $7,008 + $19,266 + $36,000 + $19,520 = $83,699

Summary of Tax Liability:
2017 Tax Liability: $170,067
2018 (TCJA) Tax Liability: $83,699
Difference: The couple would save approximately $86,368 in taxes under the TCJA (2018) compared to 2017.
This comparison highlights that the TCJA generally reduced tax liability for higher-income earners by lowering tax rates and increasing standard deductions, though it eliminated personal exemptions and capped certain deductions like SALT.

40万年薪双职工也算富人么？
quote=赖美豪中 post_id=4325260 time=1729444845 user_id=4030]
To compare the taxes under the 2017 tax system and the Tax Cuts and Jobs Act (TCJA) of 2018 for a married couple with a pre-tax income of $400,000 (40w), we will focus on the key differences in tax brackets, standard deductions, and exemptions between the two systems.

Key Changes in 2018 (TCJA):
Tax Brackets:

2017: 7 tax brackets, with the highest rate of 39.6% for incomes above $470,700 (married filing jointly).
2018 (TCJA): 7 tax brackets, with the highest rate of 37% for incomes above $600,000 (married filing jointly).
Standard Deduction:

2017: $12,700 for married filing jointly.
2018 (TCJA): $24,000 for married filing jointly (doubled).
Personal Exemptions:

2017: $4,050 per person (so $8,100 for a married couple).
2018 (TCJA): Personal exemptions were eliminated.
State and Local Tax (SALT) Deduction:

2017: Allowed unlimited deductions for state and local taxes.
2018 (TCJA): Capped SALT deductions at $10,000.
Child Tax Credit:

2017: $1,000 per child (phased out for higher incomes).
2018 (TCJA): Increased to $2,000 per child (higher phase-out limits).
Let's calculate and compare the approximate tax liability for a married couple with a $400,000 income under both tax systems.

1. 2017 Tax Liability:
Income: $400,000
Standard Deduction: $12,700
Personal Exemptions: $8,100 (for two people)
Taxable Income: $400,000 - $12,700 - $8,100 = $379,200
Using 2017 tax brackets:

Up to $18,650 taxed at 10% = $1,865
$18,650 to $75,900 taxed at 15% = $8,580
$75,900 to $153,100 taxed at 25% = $19,800
$153,100 to $233,350 taxed at 28% = $22,485
$233,350 to $416,700 taxed at 33% = $60,462
Remaining amount taxed at 35% ($379,200 - $416,700 = $162,500): $56,875
Total 2017 Tax Liability: $1,865 + $8,580 + $19,800 + $22,485 + $60,462 + $56,875 = $170,067

2. 2018 (TCJA) Tax Liability:
Income: $400,000
Standard Deduction: $24,000
Taxable Income: $400,000 - $24,000 = $376,000
Using 2018 tax brackets:

Up to $19,050 taxed at 10% = $1,905
$19,050 to $77,400 taxed at 12% = $7,008
$77,400 to $165,000 taxed at 22% = $19,266
$165,000 to $315,000 taxed at 24% = $36,000
Remaining amount taxed at 32% ($376,000 - $315,000 = $61,000): $19,520
Total 2018 (TCJA) Tax Liability: $1,905 + $7,008 + $19,266 + $36,000 + $19,520 = $83,699

Summary of Tax Liability:
2017 Tax Liability: $170,067
2018 (TCJA) Tax Liability: $83,699
Difference: The couple would save approximately $86,368 in taxes under the TCJA (2018) compared to 2017.
This comparison highlights that the TCJA generally reduced tax liability for higher-income earners by lowering tax rates and increasing standard deductions, though it eliminated personal exemptions and capped certain deductions like SALT.
[/quote]

赖美豪中 写了： 2024年 10月 20日 13:20 To compare the taxes under the 2017 tax system and the Tax Cuts and Jobs Act (TCJA) of 2018 for a married couple with a pre-tax income of $400,000 (40w), we will focus on the key differences in tax brackets, standard deductions, and exemptions between the two systems.

Key Changes in 2018 (TCJA):
Tax Brackets:

2017: 7 tax brackets, with the highest rate of 39.6% for incomes above $470,700 (married filing jointly).
2018 (TCJA): 7 tax brackets, with the highest rate of 37% for incomes above $600,000 (married filing jointly).
Standard Deduction:

2017: $12,700 for married filing jointly.
2018 (TCJA): $24,000 for married filing jointly (doubled).
Personal Exemptions:

2017: $4,050 per person (so $8,100 for a married couple).
2018 (TCJA): Personal exemptions were eliminated.
State and Local Tax (SALT) Deduction:

2017: Allowed unlimited deductions for state and local taxes.
2018 (TCJA): Capped SALT deductions at $10,000.
Child Tax Credit:

2017: $1,000 per child (phased out for higher incomes).
2018 (TCJA): Increased to $2,000 per child (higher phase-out limits).
Let's calculate and compare the approximate tax liability for a married couple with a $400,000 income under both tax systems.

1. 2017 Tax Liability:
Income: $400,000
Standard Deduction: $12,700
Personal Exemptions: $8,100 (for two people)
Taxable Income: $400,000 - $12,700 - $8,100 = $379,200
Using 2017 tax brackets:

Up to $18,650 taxed at 10% = $1,865
$18,650 to $75,900 taxed at 15% = $8,580
$75,900 to $153,100 taxed at 25% = $19,800
$153,100 to $233,350 taxed at 28% = $22,485
$233,350 to $416,700 taxed at 33% = $60,462
Remaining amount taxed at 35% ($379,200 - $416,700 = $162,500): $56,875
Total 2017 Tax Liability: $1,865 + $8,580 + $19,800 + $22,485 + $60,462 + $56,875 = $170,067

2. 2018 (TCJA) Tax Liability:
Income: $400,000
Standard Deduction: $24,000
Taxable Income: $400,000 - $24,000 = $376,000
Using 2018 tax brackets:

Up to $19,050 taxed at 10% = $1,905
$19,050 to $77,400 taxed at 12% = $7,008
$77,400 to $165,000 taxed at 22% = $19,266
$165,000 to $315,000 taxed at 24% = $36,000
Remaining amount taxed at 32% ($376,000 - $315,000 = $61,000): $19,520
Total 2018 (TCJA) Tax Liability: $1,905 + $7,008 + $19,266 + $36,000 + $19,520 = $83,699

Summary of Tax Liability:
2017 Tax Liability: $170,067
2018 (TCJA) Tax Liability: $83,699
Difference: The couple would save approximately $86,368 in taxes under the TCJA (2018) compared to 2017.
This comparison highlights that the TCJA generally reduced tax liability for higher-income earners by lowering tax rates and increasing standard deductions, though it eliminated personal exemptions and capped certain deductions like SALT.

TCJA 是不是就是我看到的短期減稅？

是不是川普要變長期，哈里斯會讓它過期？

不算关税，不算房产税了？给富人减税的钱都是天上掉下来的？

yes, 很多人根本不懂tjca给普通工薪阶层的好处，我这个例子就是你不能itemized的最简单例子. tjca两大亮点，是美国税法改革上唯一一次鼓励为家庭努力工作，鼓励工薪阶层的税法改革
1. remove marriage penalty
2. remove ridiculous AMT calculation

iMaJia 写了： 2024年 10月 20日 13:31 TCJA 是不是就是我看到的短期減稅？

是不是川普要變長期，哈里斯會讓它過期？

什么房产税？40万收入基本正好完美hit AMT, 一分钱地产税你也减不了啊

7H12$F+vu 写了： 2024年 10月 20日 13:32 不算关税，不算房产税了？给富人减税的钱都是天上掉下来的？

40万 税改之前一般trigger amt, 没省多少，豪美估计以前收入就没有hit amt

？笑尿了，你自己看看自己在说什么？我就是2017年前hit amt啊，一毛也省不了，只有聚聚这个remove了amt啊

Narcotics07 写了： 2024年 10月 20日 13:45 40万 税改之前一般trigger amt, 没省多少，豪美估计以前收入就没有hit amt

我并不反对给富人减税，但这个减税得有用，得转化为真正的工作机会，因为给富人减税的钱不是天上掉下来的，都是纳税人的钱，本质上跟给花街的几万亿是一样的。不能富人拿了钱揣兜里，继续炒房子炒股票去发财。

公司扩张是会带来更多工作，但很可惜公司扩张的动力并不是少交税，而是销售的上升。没有销量，就没有哪家公司会扩大生产，没人会生产卖不出去的产品。这是最简单不过的事实，所以经济常识是拉动增长的是消费，你得给大众减工资税，让大家消费更多，而不是给公司省钱。如果东西卖不出去，那没有哪个公司会扩张，他们相反还会裁员，然后把省下的税钱揣兜里。

那谁的税要多交？哪个收入层？

他只算“减”的，就当钱是天上掉下来的。但交税并不是只有所得税一个，其他的他就不说了。凡是拿工资的，谁真的交税少了？这些年都是开支越来越多。

这个有一说一，床铺确实为中下收入者省税了。

这个实话实说，给富人减税，这钱必然是中产出，因为总盘子就在那里，富人交的少了，穷人又没钱交税，你说这钱从哪来？总不能从天上往下掉吧？光算所得税太弱智了，朝三暮四，或者朝四暮三，还不都是一样？这些年哪家不是支出越来越多？

你和狸貓把自己的稅單貼出來給大家看看？

7H12$F+vu 写了： 2024年 10月 20日 14:23 这个实话实说，给富人减税，这钱必然是中产出，因为总盘子就在那里，富人交的少了，穷人又没钱交税，你说这钱从哪来？总不能从天上往下掉吧？光算所得税太弱智了，朝三暮四，或者朝四暮三，还不都是一样？这些年哪家不是支出越来越多？

实际上大家的税都少了。但是政府赤字增加了。

luego 写了： 2024年 10月 20日 14:30 实际上大家的税都少了。但是政府赤字增加了。

少貪污些高鐵，流浪漢，烏克蘭，充電樁，網絡，等等等等的錢，應該能減少赤字不少

你这个是用 AI 算的吗？下面两行怎么算出来的？

$233,350 to $416,700 taxed at 33% = $60,462
Remaining amount taxed at 35% ($379,200 - $416,700 = $162,500): $56,875

赖美豪中 写了： 2024年 10月 20日 13:22 40万年薪双职工也算富人么？
quote=赖美豪中 post_id=4325260 time=1729444845 user_id=4030]
To compare the taxes under the 2017 tax system and the Tax Cuts and Jobs Act (TCJA) of 2018 for a married couple with a pre-tax income of $400,000 (40w), we will focus on the key differences in tax brackets, standard deductions, and exemptions between the two systems.

Key Changes in 2018 (TCJA):
Tax Brackets:

2017: 7 tax brackets, with the highest rate of 39.6% for incomes above $470,700 (married filing jointly).
2018 (TCJA): 7 tax brackets, with the highest rate of 37% for incomes above $600,000 (married filing jointly).
Standard Deduction:

2017: $12,700 for married filing jointly.
2018 (TCJA): $24,000 for married filing jointly (doubled).
Personal Exemptions:

2017: $4,050 per person (so $8,100 for a married couple).
2018 (TCJA): Personal exemptions were eliminated.
State and Local Tax (SALT) Deduction:

2017: Allowed unlimited deductions for state and local taxes.
2018 (TCJA): Capped SALT deductions at $10,000.
Child Tax Credit:

2017: $1,000 per child (phased out for higher incomes).
2018 (TCJA): Increased to $2,000 per child (higher phase-out limits).
Let's calculate and compare the approximate tax liability for a married couple with a $400,000 income under both tax systems.

1. 2017 Tax Liability:
Income: $400,000
Standard Deduction: $12,700
Personal Exemptions: $8,100 (for two people)
Taxable Income: $400,000 - $12,700 - $8,100 = $379,200
Using 2017 tax brackets:

Up to $18,650 taxed at 10% = $1,865
$18,650 to $75,900 taxed at 15% = $8,580
$75,900 to $153,100 taxed at 25% = $19,800
$153,100 to $233,350 taxed at 28% = $22,485
$233,350 to $416,700 taxed at 33% = $60,462
Remaining amount taxed at 35% ($379,200 - $416,700 = $162,500): $56,875
Total 2017 Tax Liability: $1,865 + $8,580 + $19,800 + $22,485 + $60,462 + $56,875 = $170,067

2. 2018 (TCJA) Tax Liability:
Income: $400,000
Standard Deduction: $24,000
Taxable Income: $400,000 - $24,000 = $376,000
Using 2018 tax brackets:

Up to $19,050 taxed at 10% = $1,905
$19,050 to $77,400 taxed at 12% = $7,008
$77,400 to $165,000 taxed at 22% = $19,266
$165,000 to $315,000 taxed at 24% = $36,000
Remaining amount taxed at 32% ($376,000 - $315,000 = $61,000): $19,520
Total 2018 (TCJA) Tax Liability: $1,905 + $7,008 + $19,266 + $36,000 + $19,520 = $83,699

Summary of Tax Liability:
2017 Tax Liability: $170,067
2018 (TCJA) Tax Liability: $83,699
Difference: The couple would save approximately $86,368 in taxes under the TCJA (2018) compared to 2017.
This comparison highlights that the TCJA generally reduced tax liability for higher-income earners by lowering tax rates and increasing standard deductions, though it eliminated personal exemptions and capped certain deductions like SALT.

[/quote]

luego 写了： 2024年 10月 20日 14:30 实际上大家的税都少了。但是政府赤字增加了。

政府的收入来自纳税人，政府赤字是向纳税人借钱，就是未来的税收。这些未来的钱增大了现在的货币总量，就会导致现在的货币贬值，就是物价上涨。所以用纳税人一边出钱给富人减税，一边承受物价上涨，这些年谁家不是开支不断提高？房产税涨了多少？这还省钱了？我宁愿不省这个税钱。

iMaJia 写了： 2024年 10月 20日 14:34 少貪污些高鐵，流浪漢，烏克蘭，充電樁，網絡，等等等等的錢，應該能減少赤字不少

两党都在增加赤字，在我看来都是左派。蘑菇头给富人减税增加的赤字更多，更左。

iMaJia 写了： 2024年 10月 20日 14:34 少貪污些高鐵，流浪漢，烏克蘭，充電樁，網絡，等等等等的錢，應該能減少赤字不少

美国的问题 不是政府开支大，而是富人逃税

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