{"id":1489,"date":"2022-10-19T00:00:00","date_gmt":"2022-10-19T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e5%9b%bd%e7%a8%8e%e5%b1%80%e5%85%ac%e5%b8%832023%e7%ba%b3%e7%a8%8e%e5%b9%b4%e5%ba%a6%e7%a8%8e%e6%94%b6%e9%80%9a%e8%b4%a7%e8%86%a8%e8%83%80%e8%b0%83%e6%95%b4\/"},"modified":"2022-10-19T00:00:00","modified_gmt":"2022-10-19T00:00:00","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e5%85%ac%e5%b8%832023%e7%ba%b3%e7%a8%8e%e5%b9%b4%e5%ba%a6%e7%a8%8e%e6%94%b6%e9%80%9a%e8%b4%a7%e8%86%a8%e8%83%80%e8%b0%83%e6%95%b4","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1489","title":{"rendered":"\u56fd\u7a0e\u5c40\u516c\u5e032023\u7eb3\u7a0e\u5e74\u5ea6\u7a0e\u6536\u901a\u8d27\u81a8\u80c0\u8c03\u6574"},"content":{"rendered":"<p>IR-2022-182\uff0c2<strong>022 \u5e74 10 \u6708 18 \u65e5,\u00a0 \u534e\u5e9c<\/strong> \u2014 \u7f8e\u56fd\u56fd\u7a0e\u5c40\u4eca\u5929\u516c\u5e03\u4e862023\u7eb3\u7a0e\u5e74\u5ea6\u5bf960\u591a\u9879\u7a0e\u6536\u89c4\u5b9a\u7684\u5e74\u5ea6\u901a\u8d27\u81a8\u80c0\u8c03\u6574\uff0c\u5305\u62ec\u7a0e\u7387\u8868\u548c\u5176\u5b83\u7a0e\u6536\u53d8\u5316\u3002<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-22-38.pdf\">\u7a0e\u52a1\u624b\u7eed\u6307\u53572022-38\uff08\u82f1\u6587\uff09<\/a>\u63d0\u4f9b\u4e86\u6709\u5173\u8fd9\u4e9b\u5e74\u5ea6\u8c03\u6574\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2023\u5e74\u65b0\u53d8\u5316<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u300a\u901a\u8d27\u81a8\u80c0\u6d88\u51cf\u6cd5\u6848\u300b\u5ef6\u957f\u4e86\u67d0\u4e9b\u80fd\u6e90\u76f8\u5173\u7684\u7a0e\u6536\u51cf\u514d\uff0c\u5e76\u4ece2023\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u5c06\u8282\u80fd\u5546\u4e1a\u5efa\u7b51\u6263\u9664\u989d\u4e0e\u901a\u8d27\u81a8\u80c0\u6302\u94a9\u30022023 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\u7f8e\u5143\uff0c\u6bd4\u4e0a\u4e00\u5e74\u589e\u52a0\u4e861,800 \u7f8e\u5143\uff1b\u5355\u8eab\u4e0e\u5df2\u5a5a\u5355\u72ec\u7533\u62a5\u7684\u7eb3\u7a0e\u4eba\uff0c2023\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6807\u51c6\u6263\u9664\u989d\u4e3a13,850 \u7f8e\u5143\uff0c\u589e\u52a0\u4e86900 \u7f8e\u5143\uff1b\u4ee5\u6237\u4e3b\u8eab\u4efd\u62a5\u7a0e\uff0c2023\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6807\u51c6\u6263\u9664\u989d\u4e3a20,800 \u7f8e\u5143\uff0c\u6bd42022\u7eb3\u7a0e\u5e74\u5ea6\u7684\u989d\u5ea6\u589e\u52a0\u4e861,400\u7f8e\u5143\u3002<\/li>\n<li>\u8fb9\u9645\u7a0e\u7387\uff1a2023 \u7eb3\u7a0e\u5e74\u5ea6\uff0c\u6536\u5165\u8d85\u8fc7578,125\u7f8e\u5143\u7684\u4e2a\u4eba\u5355\u8eab\u7eb3\u7a0e\u4eba\u7684\u6700\u9ad8\u7a0e\u7387\u4ecd\u4e3a37%\uff08\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u592b\u5987\u4e3a693,750 \u7f8e\u5143\uff09\u3002\u5176\u5b83\u7684\u7a0e\u7387\u4e3a\uff1a<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u6536\u5165\u8d85\u8fc7231,250\u7f8e\u5143\u7684\u4e3a35%\uff08\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u592b\u5987\u4e3a462,500 \u7f8e\u5143\uff09\uff1b<\/p>\n<p>\u6536\u5165\u8d85\u8fc7 182,100 \u7f8e\u5143\u7684\u4e3a32%\uff08\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u592b\u5987\u4e3a 364,200 \u7f8e\u5143\uff09\uff1b<\/p>\n<p>\u6536\u5165\u8d85\u8fc7 95,375 \u7f8e\u5143\u7684\u4e3a 24%\uff08\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u592b\u5987\u4e3a 190,750 \u7f8e\u5143\uff09\uff1b<\/p>\n<p>\u6536\u5165\u8d85\u8fc7 44,725 \u7f8e\u5143\u7684\u4e3a 22%\uff08\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u592b\u5987\u4e3a 89,450 \u7f8e\u5143\uff09\uff1b<\/p>\n<p>\u6536\u5165\u8d85\u8fc7 11,000 \u7f8e\u5143\u7684 \u4e3a12%\uff08\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u592b\u5987\u4e3a 22,000 \u7f8e\u5143\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6536\u5165\u4e0d\u8d85\u8fc711,000 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\u7f8e\u5143\u3002<\/li>\n<li>\u4ece2023\u5e74\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u5458\u5de5\u4e3a\u5065\u5eb7\u5f39\u6027\u5f00\u652f\u8ba1\u5212\u4f9b\u6b3e\u800c\u51cf\u85aa\u7684\u7f8e\u5143\u9650\u989d\u589e\u52a0\u52303,050\u7f8e\u5143\u3002\u5bf9\u4e8e\u5141\u8bb8\u7ed3\u8f6c\u672a\u4f7f\u7528\u91d1\u989d\u7684\u9910\u5385\u8ba1\u5212\uff0c\u6700\u9ad8\u7ed3\u8f6c\u91d1\u989d\u4e3a610\u7f8e\u5143\uff0c\u6bd42022\u5e74\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\u589e\u52a0\u4e8640\u7f8e\u5143\u3002<\/li>\n<li>2023\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u5728\u533b\u7597\u50a8\u84c4\u8d26\u6237\u4e2d\u6709\u4e2a\u4eba\u81ea\u4fdd\u4fdd\u9669\u7684\u53c2\u4e0e\u8005\uff0c\u8be5\u8ba1\u5212\u7684\u5e74\u5ea6\u6263\u9664\u989d\u4e0d\u5f97\u5c11\u4e8e2,650 \u7f8e\u5143\uff0c\u6bd4 2022 \u7eb3\u7a0e\u5e74\u5ea6\u589e\u52a0\u4e86 200 \u7f8e\u5143\uff1b\u4f46\u4e0d\u8d85\u8fc7 3,950 \u7f8e\u5143\uff0c\u6bd4 2022 \u7eb3\u7a0e\u5e74\u5ea6\u589e\u52a0\u4e86 250 \u7f8e\u5143\u3002\u5bf9\u4e8e\u4e2a\u4eba\u81ea\u4fdd\uff0c\u6700\u9ad8\u81ea\u4ed8\u8d39\u7528\u4e3a 5,300 \u7f8e\u5143\uff0c\u6bd42022\u5e74\u589e\u52a0\u4e86350 \u7f8e\u5143\u30022023 \u7eb3\u7a0e\u5e74\u5ea6\uff0c\u5bf9\u4e8e\u5bb6\u5ead\u4fdd\u9669\uff0c\u5e74\u5ea6\u6263\u9664\u989d\u4e0d\u5c11\u4e8e 5,300 \u7f8e\u5143\uff0c\u6bd42022 \u5e74\u7684 4,950 \u7f8e\u5143\u6709\u6240\u589e\u52a0\uff1b\u4f46\u662f\uff0c\u6263\u9664\u989d\u4e0d\u5f97\u8d85\u8fc7 7,900 \u7f8e\u5143\uff0c\u6bd42022 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u9650\u989d\u589e\u52a0\u4e86500 \u7f8e\u5143\u3002\u5bf9\u4e8e\u5bb6\u5ead\u4fdd\u9669\uff0c2023 \u7eb3\u7a0e\u5e74\u5ea6\u7684\u81ea\u4ed8\u8d39\u7528\u9650\u989d\u4e3a 9,650 \u7f8e\u5143\uff0c\u6bd4 2022 \u7eb3\u7a0e\u5e74\u5ea6\u589e\u52a0\u4e86600 \u7f8e\u5143\u3002<\/li>\n<li>2023 \u7eb3\u7a0e\u5e74\u5ea6\uff0c\u56fd\u5916\u6240\u5f97\u6536\u5165\u62b5\u514d\u90e8\u5206\u4e3a 120,000 \u7f8e\u5143\uff0c\u6bd42022 \u7eb3\u7a0e\u5e74\u5ea6\u7684112,000 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