alternative minimum tax

简明释义

替换最小课税

英英释义

例句

1.Some deductions that are allowed under regular tax calculations may not be applicable for the alternative minimum tax 替代性最低税.

某些在常规税计算中允许的扣除项可能不适用于替代性最低税 alternative minimum tax。

2.Understanding how the alternative minimum tax 替代性最低税 applies can help taxpayers avoid unexpected tax bills.

了解替代性最低税 alternative minimum tax的适用情况可以帮助纳税人避免意外的税单。

3.Taxpayers may need to calculate their income under both regular tax rules and the alternative minimum tax 替代性最低税 to determine which is higher.

纳税人可能需要根据常规税法和替代性最低税 alternative minimum tax计算他们的收入，以确定哪个更高。

4.Many high-income earners are concerned about the impact of alternative minimum tax 替代性最低税 on their overall tax liability.

许多高收入者担心替代性最低税 alternative minimum tax 对他们整体税负的影响。

5.The alternative minimum tax 替代性最低税 was designed to ensure that wealthy individuals pay at least a minimum amount of tax.

为了确保富裕个人至少支付最低税额，设立了替代性最低税 alternative minimum tax。

作文

The concept of the alternative minimum tax is crucial for understanding how the U.S. tax system aims to ensure that high-income earners pay a fair share of taxes. Introduced in 1969, the alternative minimum tax was designed to prevent wealthy individuals from using loopholes and deductions to reduce their tax liabilities to zero. This tax system operates alongside the regular income tax, providing a safety net that ensures minimum tax payments regardless of the deductions and credits claimed by taxpayers.To understand the alternative minimum tax, it is essential to recognize its mechanics. The tax is calculated by taking a taxpayer's income and adding back certain deductions and exemptions that are typically allowed under the regular tax system. This recalculated income is known as the Alternative Minimum Taxable Income (AMTI). After determining the AMTI, taxpayers must apply a flat tax rate—currently set at 26% or 28%, depending on the income level—to calculate their alternative minimum tax liability.One of the significant aspects of the alternative minimum tax is that it limits the benefits of various tax deductions. For instance, while taxpayers can usually deduct state and local taxes, this deduction is not allowed when calculating the AMTI. Furthermore, the alternative minimum tax affects various tax credits, which can lead to higher overall tax obligations for those subject to it.As a result, many taxpayers may find themselves facing the alternative minimum tax unexpectedly. High-income earners, especially those with large families, substantial investments, or significant deductions, are often the ones who trigger the AMT. The tax system is particularly complex, as it requires individuals to calculate both their regular tax and their AMT to determine which amount they owe.Critics of the alternative minimum tax argue that it can lead to an unfair tax burden on middle-class families who may not have intended to be affected by such a tax. Originally designed to target the wealthiest Americans, inflation and changes in income distribution have caused many more taxpayers to fall into the AMT trap over the years. As a result, there have been numerous calls for reforming or repealing the alternative minimum tax altogether.In conclusion, the alternative minimum tax serves as a critical component of the U.S. tax system, ensuring that wealthy individuals contribute a minimum amount of taxes. However, its complexity and unintended consequences on middle-income earners have sparked debates about its fairness and effectiveness. Understanding the alternative minimum tax is essential for anyone navigating the intricacies of the U.S. tax code, as it can significantly impact financial planning and tax liabilities. As taxpayers become more aware of this tax, they can better prepare and strategize their finances to either minimize their exposure to the AMT or advocate for necessary reforms in the tax system.

‘替代最低税’的概念对于理解美国税制如何确保高收入者支付公平税款至关重要。该税种于1969年推出，旨在防止富裕个人利用漏洞和扣除项将其税负降低至零。此税制与常规所得税并行运行，提供了一个安全网，确保纳税人无论申请何种扣除和抵免，都需支付最低税款。要理解‘替代最低税’，必须认识到其运作机制。该税是通过将纳税人的收入加回某些通常在常规税制下允许的扣除和豁免来计算的。这一重新计算的收入称为替代最低应税收入（AMTI）。在确定AMTI后，纳税人必须应用一个固定税率——目前设定为26%或28%，具体取决于收入水平——来计算他们的‘替代最低税’责任。‘替代最低税’的一个重要方面是它限制了各种税收扣除的好处。例如，虽然纳税人通常可以扣除州和地方税，但在计算AMTI时不允许这一扣除。此外，‘替代最低税’还影响各种税收抵免，这可能导致受其影响的整体税务义务增加。因此，许多纳税人可能会意外地面临‘替代最低税’。高收入者，尤其是那些拥有大家庭、可观投资或重大扣除的人，往往是触发AMT的对象。该税制特别复杂，因为它要求个人同时计算其常规税和AMT，以确定他们所欠的金额。批评者认为‘替代最低税’可能对中产阶级家庭造成不公平的税负。最初设计用于针对最富有的美国人，但通货膨胀和收入分配变化使得越来越多的纳税人多年陷入AMT陷阱。因此，关于改革或彻底废除‘替代最低税’的呼声不断。总之，‘替代最低税’作为美国税制的重要组成部分，确保富裕个人缴纳最低税款。然而，其复杂性和对中等收入者的意外影响引发了关于其公平性和有效性的辩论。理解‘替代最低税’对于任何在美国税法复杂性中导航的人来说都是必不可少的，因为它可能显著影响财务规划和税务责任。随着纳税人对这一税种的认识加深，他们可以更好地准备和规划财务，以最小化对AMT的暴露或倡导税制中必要的改革。